{"id":3393,"date":"2021-09-08T15:44:19","date_gmt":"2021-09-08T13:44:19","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?page_id=3393"},"modified":"2025-10-29T11:52:46","modified_gmt":"2025-10-29T10:52:46","slug":"enti-civili","status":"publish","type":"page","link":"https:\/\/gslex.net\/en\/terzo-settore-online\/prassi\/enti-civili\/","title":{"rendered":"Civil Bodies Practice"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:-30px;--awb-background-color:#f4f4f4;--awb-background-image:url(&quot;https:\/\/gslex.net\/wp-content\/uploads\/2021\/08\/slide-news-gslex.jpg&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:180px;width:100%;\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background hundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-custom-z-index\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-z-index:999;--awb-margin-top:-30px;--awb-background-color:#f4f4f4;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-bg-color:#f4f4f4;--awb-bg-color-hover:#f4f4f4;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><nav class=\"awb-menu awb-menu_row awb-menu_em-hover mobile-mode-always-expanded awb-menu_icons-left awb-menu_dc-yes mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-center loading mega-menu-loading awb-menu_desktop awb-menu_arrows-main awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" style=\"--awb-font-size:14px;--awb-transition-time:0;--awb-text-transform:none;--awb-align-items:center;--awb-justify-content:center;--awb-items-padding-top:10px;--awb-items-padding-right:10px;--awb-items-padding-bottom:10px;--awb-items-padding-left:10px;--awb-active-color:#0062a7;--awb-submenu-space:2px;--awb-submenu-font-size:12px;--awb-submenu-text-transform:none;--awb-icons-size:14;--awb-icons-hover-color:#0062a7;--awb-main-justify-content:flex-start;--awb-mobile-nav-button-align-hor:center;--awb-mobile-justify:center;--awb-mobile-caret-left:auto;--awb-mobile-caret-right:0;--awb-fusion-font-family-typography:inherit;--awb-fusion-font-style-typography:normal;--awb-fusion-font-weight-typography:400;--awb-fusion-font-family-submenu-typography:inherit;--awb-fusion-font-style-submenu-typography:normal;--awb-fusion-font-weight-submenu-typography:400;--awb-fusion-font-family-mobile-typography:inherit;--awb-fusion-font-style-mobile-typography:normal;--awb-fusion-font-weight-mobile-typography:400;\" aria-label=\"Third Sector\" data-breakpoint=\"1024\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"0\" data-expand=\"right\"><button type=\"button\" class=\"awb-menu__m-toggle awb-menu__m-toggle_no-text\" aria-expanded=\"false\" aria-controls=\"menu-terzo-settore\"><span class=\"awb-menu__m-toggle-inner\"><span class=\"collapsed-nav-text\"><span class=\"screen-reader-text\">Toggle Navigation<\/span><\/span><span class=\"awb-menu__m-collapse-icon awb-menu__m-collapse-icon_no-text\"><span class=\"awb-menu__m-collapse-icon-open awb-menu__m-collapse-icon-open_no-text fa-bars fas\"><\/span><span class=\"awb-menu__m-collapse-icon-close awb-menu__m-collapse-icon-close_no-text fa-times fas\"><\/span><\/span><\/span><\/button><ul id=\"menu-terzo-settore\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_row\"><li  id=\"menu-item-3879\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3879 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"3879\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">3\u00b0 Sector Online<\/span><\/a><\/li><li  id=\"menu-item-3822\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3822 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3822\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Legislation<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Normativa\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3823\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3823 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/normativa\/enti-civili\/\" class=\"awb-menu__sub-a\"><span>Civil Bodies<\/span><\/a><\/li><li  id=\"menu-item-3824\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3824 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/normativa\/enti-ecclesiastici\/\" class=\"awb-menu__sub-a\"><span>Ecclesiastical Bodies<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-3830\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3830 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3830\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Practice<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Prassi\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3832\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3832 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/prassi\/enti-civili\/\" class=\"awb-menu__sub-a\"><span>Civil Bodies<\/span><\/a><\/li><li  id=\"menu-item-3831\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3831 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/prassi\/enti-ecclesiastici\/\" class=\"awb-menu__sub-a\"><span>Ecclesiastical Bodies<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-3833\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3833 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3833\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Law<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Giurisprudenza\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3883\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3883 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/civile\/\" class=\"awb-menu__sub-a\"><span>Civil<\/span><\/a><\/li><li  id=\"menu-item-3975\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3975 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/fiscale-e-contabile\/\" class=\"awb-menu__sub-a\"><span>Tax and Accounting<\/span><\/a><\/li><li  id=\"menu-item-3976\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3976 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/amministrativa\/\" class=\"awb-menu__sub-a\"><span>Administrative<\/span><\/a><\/li><li  id=\"menu-item-3977\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3977 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/costituzionale-e-comunitaria\/\" class=\"awb-menu__sub-a\"><span>Constitutional and Community<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-3835\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3835 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3835\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Focus<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Focus\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3836\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3836 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2023\/01\/Adeguamenti-Statutari-no-termine.pdf\" class=\"awb-menu__sub-a\"><span>Adjustments to the Staff Regulations<\/span><\/a><\/li><li  id=\"menu-item-3837\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3837 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Impresa-sociale.pdf\" class=\"awb-menu__sub-a\"><span>Social Enterprise<\/span><\/a><\/li><li  id=\"menu-item-3838\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3838 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Enti-tipici-del-terzo-settore.pdf\" class=\"awb-menu__sub-a\"><span>Typical bodies of the 3rd sector<\/span><\/a><\/li><li  id=\"menu-item-3839\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3839 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Smart-Webinar-RUNTS.pdf\" class=\"awb-menu__sub-a\"><span>Subscribe to the RUNTS<\/span><\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-image-element\" style=\"text-align:center;--awb-max-width:20px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"59\" height=\"59\" src=\"https:\/\/gslex.net\/wp-content\/uploads\/2021\/07\/GS-Icon.svg\" alt class=\"img-responsive wp-image-2575\"\/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><h2 style=\"text-align: center;\"><em>Civil Bodies Practice<\/em><\/h2>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><div id=\"cf-app\" class=\"cf-app\" data-json=\"{&quot;libraryType&quot;:&quot;hierarchical_folders&quot;,&quot;showBreadCrumb&quot;:false,&quot;isNestedFolders&quot;:false,&quot;searchScope&quot;:&quot;narrow&quot;,&quot;folders&quot;:[&quot;3&quot;],&quot;libraryIcon&quot;:{&quot;altText&quot;:&quot;icon-folders&quot;,&quot;display&quot;:false},&quot;title&quot;:&quot;Prassi - Enti Civili&quot;,&quot;displayTitle&quot;:true,&quot;titleTag&quot;:&quot;h1&quot;,&quot;layout&quot;:&quot;list&quot;,&quot;gridColumn&quot;:3,&quot;searchBarPlacement&quot;:&quot;top&quot;,&quot;layoutIconPlacement&quot;:&quot;top&quot;,&quot;paginationPlacement&quot;:&quot;bottom&quot;,&quot;displayColumns&quot;:{&quot;image&quot;:false,&quot;title&quot;:true,&quot;type&quot;:false,&quot;size&quot;:false,&quot;updated&quot;:false,&quot;counter&quot;:false,&quot;link&quot;:true},&quot;linkTo&quot;:&quot;preview&quot;,&quot;popupWidth&quot;:600,&quot;popupHeight&quot;:600,&quot;limit&quot;:25,&quot;orderBy&quot;:&quot;updated&quot;,&quot;orderType&quot;:&quot;ASC&quot;,&quot;documentIcons&quot;:{&quot;display&quot;:true}}\" data-columns=\"{&quot;1&quot;:{&quot;label&quot;:&quot;Title&quot;,&quot;key&quot;:&quot;title&quot;},&quot;6&quot;:{&quot;label&quot;:&quot;Link&quot;,&quot;key&quot;:&quot;link&quot;}}\">\n\t<div class=\"cf-main\">\n\t\t<div class=\"cf-container\">\n\t\t\t\t\t\t\t<h1 class=\"cf-title\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/gslex.net\/wp-content\/plugins\/catfolders-document-gallery\/assets\/images\/icons\/icon-folders.svg\" alt=\"\"icon-folders>\n\t\t\t\t\t<span>Prassi - Enti Civili<\/span>\n\t\t\t\t<\/h1>\n\t\t\t\n\t\t\t<div class=\"cf-table-my-wrap\">\t\t<table data-folders=\"[&quot;3&quot;]\" class=\"cf-table\" style=\"--grid-column:3\">\n\t\t\t\t<thead>\n\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"cf-title-th\">\n\t\t\t\t\t\t\t\t<span>Title<\/span>\n\t\t\t\t\t\t\t<\/th>\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"\">\n\t\t\t\t\t\t\t\t<span>Link<\/span>\n\t\t\t\t\t\t\t<\/th>\t\n\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t<\/thead>\n\t\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-06.04.2023-n.-4581-\u2013-ETS-e-ispirazione-confessionale-negli-statuti.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 06.04.2023, n. 4581 \u2013 ETS e ispirazione confessionale negli statuti<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-06.04.2023-n.-4581-\u2013-ETS-e-ispirazione-confessionale-negli-statuti.pdf\" class=\"btn-download\" data-document-id=\"6228\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-15.02.2023-n.-215-\u2013-Erogazioni-liberali-in-natura-a-ETS-e-deducibilita-beni-strumentali.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risposta Interpello 15.02.2023, n. 215 \u2013 Erogazioni liberali in natura a ETS e deducibilita\u0300 beni strumentali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-15.02.2023-n.-215-\u2013-Erogazioni-liberali-in-natura-a-ETS-e-deducibilita-beni-strumentali.pdf\" class=\"btn-download\" data-document-id=\"6227\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-20.01.2023-n.-131-\u2013-IVA-su-ludoteche-e-servizi-integrativi-prima-infanzia-S.I.S.P.I.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risposta Interpello 20.01.2023, n. 131 \u2013 IVA su ludoteche e servizi integrativi prima infanzia (S.I.S.P.I.)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-20.01.2023-n.-131-\u2013-IVA-su-ludoteche-e-servizi-integrativi-prima-infanzia-S.I.S.P.I.pdf\" class=\"btn-download\" data-document-id=\"6226\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-16.12.2022-n.-593-Regime-fiscale-erogazioni-liberali-a-consorzio-impresa-sociale.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risposta 16.12.2022, n. 593 - Regime fiscale erogazioni liberali a consorzio impresa sociale<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-16.12.2022-n.-593-Regime-fiscale-erogazioni-liberali-a-consorzio-impresa-sociale.pdf\" class=\"btn-download\" data-document-id=\"6225\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-02.12.2022-n.-18655-\u2013-Trasmissione-RUNTS-e-iscrizione-per-silenzio\u2013assenso.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 02.12.2022, n. 18655 \u2013 Trasmissione RUNTS e iscrizione per silenzio\u2013assenso<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-02.12.2022-n.-18655-\u2013-Trasmissione-RUNTS-e-iscrizione-per-silenzio\u2013assenso.pdf\" class=\"btn-download\" data-document-id=\"6224\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-14.09.2022-n.-12675-\u2013-Vidimazione-registro-volontari-da-parte-dei-segretari-comunali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 14.09.2022, n. 12675 \u2013 Vidimazione registro volontari da parte dei segretari comunali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-14.09.2022-n.-12675-\u2013-Vidimazione-registro-volontari-da-parte-dei-segretari-comunali.pdf\" class=\"btn-download\" data-document-id=\"6223\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.08.2022-n.-11379-\u2013-Art.-5-CTS-Nozione-di-interesse-sociale-e-particolare-interesse-sociale.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 04.08.2022, n. 11379 \u2013 Art. 5 CTS, Nozione di \u201cinteresse sociale\u201d e \u201cparticolare interesse sociale\u201d<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.08.2022-n.-11379-\u2013-Art.-5-CTS-Nozione-di-interesse-sociale-e-particolare-interesse-sociale.pdf\" class=\"btn-download\" data-document-id=\"6222\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-27.07.2022-n.-42E-\u2013-Credito-dimposta-societa-benefit-e-codice-tributo-F24.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 27.07.2022, n. 42:E \u2013 Credito d\u2019imposta societa\u0300 benefit e codice tributo F24<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-27.07.2022-n.-42E-\u2013-Credito-dimposta-societa-benefit-e-codice-tributo-F24.pdf\" class=\"btn-download\" data-document-id=\"6221\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-30.06.2022-n.-9663-\u2013-Iscrivibilita-RUNTS-enti-di-protezione-civile-e-gruppi-comunali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 30.06.2022, n. 9663 \u2013 Iscrivibilita\u0300 RUNTS enti di protezione civile e gruppi comunali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-30.06.2022-n.-9663-\u2013-Iscrivibilita-RUNTS-enti-di-protezione-civile-e-gruppi-comunali.pdf\" class=\"btn-download\" data-document-id=\"6220\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.06.2022-n.-9184-\u2013-Attestazione-notarile-patrimonio-minimo-ai-fini-iscrizione-RUNTS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 16.06.2022, n. 9184 \u2013 Attestazione notarile patrimonio minimo ai fini iscrizione RUNTS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.06.2022-n.-9184-\u2013-Attestazione-notarile-patrimonio-minimo-ai-fini-iscrizione-RUNTS.pdf\" class=\"btn-download\" data-document-id=\"6219\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-17.05.2022-n.-15E-\u2013-Riduzione-IRES-ex-art.-6-DPR-6011973.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 17.05.2022, n. 15:E \u2013 Riduzione IRES ex art. 6 DPR 601:1973<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-17.05.2022-n.-15E-\u2013-Riduzione-IRES-ex-art.-6-DPR-6011973.pdf\" class=\"btn-download\" data-document-id=\"6218\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-07.06.2021-n.-7551-\u2013-Organo-legittimato-a-nominare-il-Presidente-negli-ETS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 07.06.2021, n. 7551 \u2013 Organo legittimato a nominare il Presidente negli ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-07.06.2021-n.-7551-\u2013-Organo-legittimato-a-nominare-il-Presidente-negli-ETS.pdf\" class=\"btn-download\" data-document-id=\"6217\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-28.05.2021-n.-7180-\u2013-Vidimazione-registro-volontari-e-obbligo-bollatura-pagine.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 28.05.2021, n. 7180 \u2013 Vidimazione registro volontari e obbligo bollatura pagine<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-28.05.2021-n.-7180-\u2013-Vidimazione-registro-volontari-e-obbligo-bollatura-pagine.pdf\" class=\"btn-download\" data-document-id=\"6216\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-26.05.2021-n.-7073-\u2013-Proroga-approvazione-Bilancio-Sociale-enti-gestori-CSV-ed-estensione-agli-enti-ETS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 26.05.2021, n. 7073 \u2013 Proroga approvazione Bilancio Sociale enti gestori CSV ed estensione agli enti ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-26.05.2021-n.-7073-\u2013-Proroga-approvazione-Bilancio-Sociale-enti-gestori-CSV-ed-estensione-agli-enti-ETS.pdf\" class=\"btn-download\" data-document-id=\"6215\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.04.2021-n.-5176-\u2013-Obbligo-redazione-e-deposito-Bilancio-Sociale-imprese-sociali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 16.04.2021, n. 5176 \u2013 Obbligo redazione e deposito Bilancio Sociale imprese sociali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.04.2021-n.-5176-\u2013-Obbligo-redazione-e-deposito-Bilancio-Sociale-imprese-sociali.pdf\" class=\"btn-download\" data-document-id=\"6214\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-MLPS-Decreto-31.03.2021-n.-72-\u2013-Linee-guida-rapporti-tra-Pubbliche-Amministrazioni-ed-ETS-artt.-55\u201357-CTS.pdf\" class=\"cf-icon icon-pdf\">\u27a1\ufe0f MLPS, Decreto 31.03.2021, n. 72 \u2013 Linee guida rapporti tra Pubbliche Amministrazioni ed ETS (artt. 55\u201357 CTS)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-MLPS-Decreto-31.03.2021-n.-72-\u2013-Linee-guida-rapporti-tra-Pubbliche-Amministrazioni-ed-ETS-artt.-55\u201357-CTS.pdf\" class=\"btn-download\" data-document-id=\"6213\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.03.2021-n.-3959-\u2013-Applicabilita-art.-71-CTS-alle-imprese-sociali-Parere-su-applicazione-normativa-per-imprese-sociali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 22.03.2021, n. 3959 \u2013 Applicabilita\u0300 art. 71 CTS alle imprese sociali (Parere su applicazione normativa per imprese sociali)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.03.2021-n.-3959-\u2013-Applicabilita-art.-71-CTS-alle-imprese-sociali-Parere-su-applicazione-normativa-per-imprese-sociali.pdf\" class=\"btn-download\" data-document-id=\"6212\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-19.03.2021-n.-3877-\u2013-Quorum-assembleari-ETS-e-verifiche-RUNTS-Riferimento-differenziazione-quorum-e-controlli-RUNTS-Ministero-del-Lavoro.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 19.03.2021, n. 3877 \u2013 Quorum assembleari ETS e verifiche RUNTS (Riferimento differenziazione quorum e controlli RUNTS; Ministero del Lavoro)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-19.03.2021-n.-3877-\u2013-Quorum-assembleari-ETS-e-verifiche-RUNTS-Riferimento-differenziazione-quorum-e-controlli-RUNTS-Ministero-del-Lavoro.pdf\" class=\"btn-download\" data-document-id=\"6211\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-05.03.2021-n.-2-\u2013-Reti-associative.pdf\" class=\"cf-icon icon-pdf\">MLPS, Circolare 05.03.2021, n. 2 \u2013 Reti associative<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-05.03.2021-n.-2-\u2013-Reti-associative.pdf\" class=\"btn-download\" data-document-id=\"6210\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.03.2021-n.-3142-\u2013-Cinque-per-mille-proroghe-rendicontazione-annualita-2018\u20132019.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 04.03.2021, n. 3142 \u2013 Cinque per mille, proroghe rendicontazione annualita\u0300 2018\u20132019<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.03.2021-n.-3142-\u2013-Cinque-per-mille-proroghe-rendicontazione-annualita-2018\u20132019.pdf\" class=\"btn-download\" data-document-id=\"6209\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-MLPS-Nota-12.01.2021-n.-293-\u2013-Trasparenza-compensi-organi-ETS-e-obblighi-di-pubblicazione-art.-14-CTS.pdf\" class=\"cf-icon icon-pdf\">\u27a1\ufe0f MLPS, Nota 12.01.2021, n. 293 \u2013 Trasparenza compensi organi ETS e obblighi di pubblicazione (art. 14 CTS)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-MLPS-Nota-12.01.2021-n.-293-\u2013-Trasparenza-compensi-organi-ETS-e-obblighi-di-pubblicazione-art.-14-CTS.pdf\" class=\"btn-download\" data-document-id=\"6208\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.11.2020-n.-12411-\u2013-Societa-di-Mutuo-Soccorso-SOMS.-Applicazione-artt.-42\u201343-CTS-1.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 16.11.2020, n. 12411 \u2013 Societa\u0300 di Mutuo Soccorso (SOMS). Applicazione artt. 42\u201343 CTS (1)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.11.2020-n.-12411-\u2013-Societa-di-Mutuo-Soccorso-SOMS.-Applicazione-artt.-42\u201343-CTS-1.pdf\" class=\"btn-download\" data-document-id=\"6207\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.11.2020-Prot.-n.-11734-\u2013-Iscrizione-impresa-sociale-necessita-atto-pubblico-e-motivazione-rigetto-CCIAA.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 04.11.2020, Prot. n. 11734 \u2013 Iscrizione impresa sociale, necessita\u0300 atto pubblico e motivazione rigetto CCIAA<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.11.2020-Prot.-n.-11734-\u2013-Iscrizione-impresa-sociale-necessita-atto-pubblico-e-motivazione-rigetto-CCIAA.pdf\" class=\"btn-download\" data-document-id=\"6206\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-02.11.2020-n.-11560-\u2013-Obbligo-nomina-organo-di-controllo-e-revisore-conti-negli-ETS-art.-30\u201331-CTS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 02.11.2020, n. 11560 \u2013 Obbligo nomina organo di controllo e revisore conti negli ETS (art. 30\u201331 CTS)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-02.11.2020-n.-11560-\u2013-Obbligo-nomina-organo-di-controllo-e-revisore-conti-negli-ETS-art.-30\u201331-CTS.pdf\" class=\"btn-download\" data-document-id=\"6205\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.10.2020-n.-10980-\u2013-Adeguamenti-statutari-di-associazioni-non-riconosciute-con-atto-pubblico.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 22.10.2020, n. 10980 \u2013 Adeguamenti statutari di associazioni non riconosciute con atto pubblico<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.10.2020-n.-10980-\u2013-Adeguamenti-statutari-di-associazioni-non-riconosciute-con-atto-pubblico.pdf\" class=\"btn-download\" data-document-id=\"6204\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.10.2020-n.-10979-\u2013-Applicabilita-art.-17-c.4-CTS-a-rimborsi-spese-soci-volontari-cooperative-sociali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 22.10.2020, n. 10979 \u2013 Applicabilita\u0300 art. 17 c.4 CTS a rimborsi spese soci volontari cooperative sociali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.10.2020-n.-10979-\u2013-Applicabilita-art.-17-c.4-CTS-a-rimborsi-spese-soci-volontari-cooperative-sociali.pdf\" class=\"btn-download\" data-document-id=\"6203\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.09.2020-n.-9313-\u2013-Organo-amministrativo-monocratico-negli-ETS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 16.09.2020, n. 9313 \u2013 Organo amministrativo monocratico negli ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-16.09.2020-n.-9313-\u2013-Organo-amministrativo-monocratico-negli-ETS.pdf\" class=\"btn-download\" data-document-id=\"6202\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-14.08.2020-n.-8115-\u2013-S.r.l.-semplificata-e-qualifica-di-impresa-sociale.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 14.08.2020, n. 8115 \u2013 S.r.l. semplificata e qualifica di impresa sociale<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-14.08.2020-n.-8115-\u2013-S.r.l.-semplificata-e-qualifica-di-impresa-sociale.pdf\" class=\"btn-download\" data-document-id=\"6201\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-09.07.2020-n.-6214-\u2013-Quesiti-su-volontari-compensi-cariche-sociali-e-nomina-amministratori-ETS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 09.07.2020, n. 6214 \u2013 Quesiti su volontari, compensi cariche sociali e nomina amministratori ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-09.07.2020-n.-6214-\u2013-Quesiti-su-volontari-compensi-cariche-sociali-e-nomina-amministratori-ETS.pdf\" class=\"btn-download\" data-document-id=\"6200\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-25.06.2020-n.-5696-\u2013-Applicazione-D.lgs_.-2762003-alle-imprese-sociali-agenzie-per-il-lavoro.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 25.06.2020, n. 5696 \u2013 Applicazione D.lgs. 276:2003 alle imprese sociali (agenzie per il lavoro)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-25.06.2020-n.-5696-\u2013-Applicazione-D.lgs_.-2762003-alle-imprese-sociali-agenzie-per-il-lavoro.pdf\" class=\"btn-download\" data-document-id=\"6199\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Consiglio-Nazionale-del-Notariato-Studio-11.06.2020-n.-104-2020I-Atto-costitutivo-e-statuto-Enti-del-Terzo-Settore.pdf\" class=\"cf-icon icon-pdf\">Consiglio Nazionale del Notariato, Studio 11.06.2020, n. 104-2020:I - Atto costitutivo e statuto Enti del Terzo Settore<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Consiglio-Nazionale-del-Notariato-Studio-11.06.2020-n.-104-2020I-Atto-costitutivo-e-statuto-Enti-del-Terzo-Settore.pdf\" class=\"btn-download\" data-document-id=\"6198\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Provvedimento-10.06.2020-\u2013-Contributo-a-fondo-perduto-art.-25-D.L.-342020.pdf\" class=\"cf-icon icon-pdf\">AdE, Provvedimento 10.06.2020 \u2013 Contributo a fondo perduto art. 25 D.L. 34:2020<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Provvedimento-10.06.2020-\u2013-Contributo-a-fondo-perduto-art.-25-D.L.-342020.pdf\" class=\"btn-download\" data-document-id=\"6197\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-06.06.2020-n.-14E-\u2013-Credito-dimposta-canoni-di-locazione-immobili-non-abitativi.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 06.06.2020, n. 14:E \u2013 Credito d\u2019imposta canoni di locazione immobili non abitativi<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-06.06.2020-n.-14E-\u2013-Credito-dimposta-canoni-di-locazione-immobili-non-abitativi.pdf\" class=\"btn-download\" data-document-id=\"6196\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.05.2020-n.-4477-\u2013-Statuti-ETS-individuazione-attivita-di-interesse-generale-ex-art.-5-CTS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 22.05.2020, n. 4477 \u2013 Statuti ETS, individuazione attivita\u0300 di interesse generale ex art. 5 CTS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.05.2020-n.-4477-\u2013-Statuti-ETS-individuazione-attivita-di-interesse-generale-ex-art.-5-CTS.pdf\" class=\"btn-download\" data-document-id=\"6195\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-18.05.2020-n.-4314-\u2013-Art.-82-c.3-e-art.-101-c.8-CTS-\u2013-Indicazioni-applicative.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 18.05.2020, n. 4314 \u2013 Art. 82 c.3 e art. 101 c.8 CTS \u2013 Indicazioni applicative<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-18.05.2020-n.-4314-\u2013-Art.-82-c.3-e-art.-101-c.8-CTS-\u2013-Indicazioni-applicative.pdf\" class=\"btn-download\" data-document-id=\"6194\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-18.05.2020-n.-4313-\u2013-Trasformazione-da-ODV-in-APS-in-regime-transitorio-assenza-RUNTS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 18.05.2020, n. 4313 \u2013 Trasformazione da ODV in APS in regime transitorio (assenza RUNTS)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-18.05.2020-n.-4313-\u2013-Trasformazione-da-ODV-in-APS-in-regime-transitorio-assenza-RUNTS.pdf\" class=\"btn-download\" data-document-id=\"6193\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-08.05.2020-n.-4073-\u2013-Fusione-per-incorporazione-cooperative-sociali-e-art.-12-d.lgs_.-1122017.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 08.05.2020, n. 4073 \u2013 Fusione per incorporazione cooperative sociali e art. 12 d.lgs. 112:2017<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-08.05.2020-n.-4073-\u2013-Fusione-per-incorporazione-cooperative-sociali-e-art.-12-d.lgs_.-1122017.pdf\" class=\"btn-download\" data-document-id=\"6192\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.05.2020-n.-3979-\u2013-Perdita-volontaria-qualifica-impresa-sociale-e-devoluzione-patrimonio.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 04.05.2020, n. 3979 \u2013 Perdita volontaria qualifica impresa sociale e devoluzione patrimonio<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-04.05.2020-n.-3979-\u2013-Perdita-volontaria-qualifica-impresa-sociale-e-devoluzione-patrimonio.pdf\" class=\"btn-download\" data-document-id=\"6191\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-27.04.2020-n.-21E-\u2013-Erogazioni-liberali-Covid-19-e-detrazioni-art.-66-D.L.-182020.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 27.04.2020, n. 21:E \u2013 Erogazioni liberali Covid-19 e detrazioni art. 66 D.L. 18:2020<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-27.04.2020-n.-21E-\u2013-Erogazioni-liberali-Covid-19-e-detrazioni-art.-66-D.L.-182020.pdf\" class=\"btn-download\" data-document-id=\"6190\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-Agenzia-delle-Entrate-Circolare-13.04.2020-n.-9E-\u2013-Decreto-Liquidita-COVID-19-misure-fiscali-e-sospensioni-tributarie.pdf\" class=\"cf-icon icon-pdf\">\u27a1\ufe0f Agenzia delle Entrate, Circolare 13.04.2020, n. 9:E \u2013 Decreto Liquidita\u0300 COVID-19, misure fiscali e sospensioni tributarie<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/\u27a1\ufe0f-Agenzia-delle-Entrate-Circolare-13.04.2020-n.-9E-\u2013-Decreto-Liquidita-COVID-19-misure-fiscali-e-sospensioni-tributarie.pdf\" class=\"btn-download\" data-document-id=\"6189\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-27.03.2020-n.-1-\u2013-Sistema-servizi-sociali-ed-emergenza-Coronavirus.pdf\" class=\"cf-icon icon-pdf\">MLPS, Circolare 27.03.2020, n. 1 \u2013 Sistema servizi sociali ed emergenza Coronavirus<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-27.03.2020-n.-1-\u2013-Sistema-servizi-sociali-ed-emergenza-Coronavirus.pdf\" class=\"btn-download\" data-document-id=\"6159\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-20.03.2020-n.-2835-\u2013-Cessione-ramo-dazienda-cooperativa-sociale-e-applicazione-art.-12-D.Lgs_.-1122017.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 20.03.2020, n. 2835 \u2013 Cessione ramo d\u2019azienda cooperativa sociale e applicazione art. 12 D.Lgs. 112:2017<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-20.03.2020-n.-2835-\u2013-Cessione-ramo-dazienda-cooperativa-sociale-e-applicazione-art.-12-D.Lgs_.-1122017.pdf\" class=\"btn-download\" data-document-id=\"6158\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-04.03.2020-n.-2243-\u2013-Art.-4-c.2-CTS-direzione-coordinamento-e-controllo-degli-ETS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota Direttoriale 04.03.2020, n. 2243 \u2013 Art. 4 c.2 CTS, direzione, coordinamento e controllo degli ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-04.03.2020-n.-2243-\u2013-Art.-4-c.2-CTS-direzione-coordinamento-e-controllo-degli-ETS.pdf\" class=\"btn-download\" data-document-id=\"6157\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-27.02.2020-n.-2088-\u2013-Quesiti-su-artt.-8-16-17-CTS-compensi-rapporti-di-lavoro-e-volontari.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota Direttoriale 27.02.2020, n. 2088 \u2013 Quesiti su artt. 8, 16, 17 CTS, compensi, rapporti di lavoro e volontari<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-27.02.2020-n.-2088-\u2013-Quesiti-su-artt.-8-16-17-CTS-compensi-rapporti-di-lavoro-e-volontari.pdf\" class=\"btn-download\" data-document-id=\"6156\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-05.02.2020-n.-1082-\u2013-Composizione-base-associativa-ETS-e-limiti-per-ODV-e-APS.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 05.02.2020, n. 1082 \u2013 Composizione base associativa ETS e limiti per ODV e APS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-05.02.2020-n.-1082-\u2013-Composizione-base-associativa-ETS-e-limiti-per-ODV-e-APS.pdf\" class=\"btn-download\" data-document-id=\"6155\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-25.10.2019-n.-89E-\u2013-Adeguamento-statuti-e-proroghe-art.-101-co.-2-CTS.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 25.10.2019, n. 89:E \u2013 Adeguamento statuti e proroghe art. 101 co. 2 CTS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-25.10.2019-n.-89E-\u2013-Adeguamento-statuti-e-proroghe-art.-101-co.-2-CTS.pdf\" class=\"btn-download\" data-document-id=\"6154\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-27.08.2019-n.-277-\u2013-Agevolazioni-fiscali-art.-82-CTS-nella-cessione-di-azienda-a-ETS.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risposta Interpello 27.08.2019, n. 277 \u2013 Agevolazioni fiscali art. 82 CTS nella cessione di azienda a ETS<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-27.08.2019-n.-277-\u2013-Agevolazioni-fiscali-art.-82-CTS-nella-cessione-di-azienda-a-ETS.pdf\" class=\"btn-download\" data-document-id=\"6153\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-31.05.2019-n.-13-\u2013-Adeguamenti-statutari-ETS-e-chiarimenti-applicativi.pdf\" class=\"cf-icon icon-pdf\">MLPS, Circolare 31.05.2019, n. 13 \u2013 Adeguamenti statutari ETS e chiarimenti applicativi<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-31.05.2019-n.-13-\u2013-Adeguamenti-statutari-ETS-e-chiarimenti-applicativi.pdf\" class=\"btn-download\" data-document-id=\"6152\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-28.05.2019-Prot.-n.-4995-\u2013-Quesiti-su-Codice-del-Terzo-Settore-aggiornamento-Regioni.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota Direttoriale 28.05.2019, Prot. n. 4995 \u2013 Quesiti su Codice del Terzo Settore, aggiornamento Regioni<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-Direttoriale-28.05.2019-Prot.-n.-4995-\u2013-Quesiti-su-Codice-del-Terzo-Settore-aggiornamento-Regioni.pdf\" class=\"btn-download\" data-document-id=\"6151\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.05.2019-prot.-4787-\u2013-ONG.-Inquadramento-normativo-e-aspetti-gestionali.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 22.05.2019, prot. 4787 \u2013 ONG. Inquadramento normativo e aspetti gestionali<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-22.05.2019-prot.-4787-\u2013-ONG.-Inquadramento-normativo-e-aspetti-gestionali.pdf\" class=\"btn-download\" data-document-id=\"6150\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-23.04.2019-n.-187-\u2013-Fondazione-holding-e-regime-fiscale-dei-conferimenti.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risposta Interpello 23.04.2019, n. 187 \u2013 Fondazione holding e regime fiscale dei conferimenti<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risposta-Interpello-23.04.2019-n.-187-\u2013-Fondazione-holding-e-regime-fiscale-dei-conferimenti.pdf\" class=\"btn-download\" data-document-id=\"6149\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-10.04.2019-n.-9E-\u2013-Regime-forfetario-modifiche-introdotte-dalla-Legge-di-Bilancio-2019.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 10.04.2019, n. 9:E \u2013 Regime forfetario, modifiche introdotte dalla Legge di Bilancio 2019<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-10.04.2019-n.-9E-\u2013-Regime-forfetario-modifiche-introdotte-dalla-Legge-di-Bilancio-2019.pdf\" class=\"btn-download\" data-document-id=\"6148\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-26.02.2019-n.-2106-\u2013-Obblighi-di-rendicontazione-e-pubblicazione-contributi-5\u00d71000.pdf\" class=\"cf-icon icon-pdf\">MLPS, Nota 26.02.2019, n. 2106 \u2013 Obblighi di rendicontazione e pubblicazione contributi 5\u00d71000<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Nota-26.02.2019-n.-2106-\u2013-Obblighi-di-rendicontazione-e-pubblicazione-contributi-5\u00d71000.pdf\" class=\"btn-download\" data-document-id=\"6147\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Sviluppo-Economico-Circolare-02.01.2019-n.-3711C-\u2013-Imprese-sociali-e-cooperative-sociali-problematiche-interpretative.pdf\" class=\"cf-icon icon-pdf\">Ministero Sviluppo Economico, Circolare 02.01.2019, n. 3711:C \u2013 Imprese sociali e cooperative sociali, problematiche interpretative<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Sviluppo-Economico-Circolare-02.01.2019-n.-3711C-\u2013-Imprese-sociali-e-cooperative-sociali-problematiche-interpretative.pdf\" class=\"btn-download\" data-document-id=\"6146\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-27.12.2018-n.-20-\u2013-Codice-del-Terzo-Settore-e-adeguamenti-statutari.pdf\" class=\"cf-icon icon-pdf\">MLPS, Circolare 27.12.2018, n. 20 \u2013 Codice del Terzo Settore e adeguamenti statutari<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-27.12.2018-n.-20-\u2013-Codice-del-Terzo-Settore-e-adeguamenti-statutari.pdf\" class=\"btn-download\" data-document-id=\"6145\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-19.07.2017-\u2013-Riforma-del-Terzo-Settore-e-indirizzi-operativi-per-enti-e-professionisti.pdf\" class=\"cf-icon icon-pdf\">MLPS, Circolare 19.07.2017 \u2013 Riforma del Terzo Settore e indirizzi operativi per enti e professionisti<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MLPS-Circolare-19.07.2017-\u2013-Riforma-del-Terzo-Settore-e-indirizzi-operativi-per-enti-e-professionisti.pdf\" class=\"btn-download\" data-document-id=\"6144\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Sviluppo-Economico-Circolare-20.01.2015-n.-3677C-\u2013-Startup-innovativa-a-vocazione-sociale-criteri-e-riconoscimento.pdf\" class=\"cf-icon icon-pdf\">Ministero Sviluppo Economico, Circolare 20.01.2015, n. 3677:C \u2013 Startup innovativa a vocazione sociale, criteri e riconoscimento<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Sviluppo-Economico-Circolare-20.01.2015-n.-3677C-\u2013-Startup-innovativa-a-vocazione-sociale-criteri-e-riconoscimento.pdf\" class=\"btn-download\" data-document-id=\"6143\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-19.11.2014-n.-102E-\u2013-Obbligo-tracciabilita-pagamenti-per-enti-Legge-3981991-e-Pro-Loco.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 19.11.2014, n. 102:E \u2013 Obbligo tracciabilita\u0300 pagamenti per enti Legge 398:1991 e Pro Loco<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-19.11.2014-n.-102E-\u2013-Obbligo-tracciabilita-pagamenti-per-enti-Legge-3981991-e-Pro-Loco.pdf\" class=\"btn-download\" data-document-id=\"6142\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Infrastrutture-e-Trasporti-Circolare-18.09.2014-n.-378-\u2013-Esenzione-pedaggio-autostradale-per-veicoli-associazioni-di-volontariato.pdf\" class=\"cf-icon icon-pdf\">Ministero Infrastrutture e Trasporti, Circolare 18.09.2014, n. 378 \u2013 Esenzione pedaggio autostradale per veicoli associazioni di volontariato<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Infrastrutture-e-Trasporti-Circolare-18.09.2014-n.-378-\u2013-Esenzione-pedaggio-autostradale-per-veicoli-associazioni-di-volontariato.pdf\" class=\"btn-download\" data-document-id=\"6141\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-31.07.2014-n.-24E-\u2013-Credito-dimposta-Art-Bonus-per-erogazioni-liberali-a-sostegno-della-cultura.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 31.07.2014, n. 24:E \u2013 Credito d\u2019imposta Art-Bonus per erogazioni liberali a sostegno della cultura<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-31.07.2014-n.-24E-\u2013-Credito-dimposta-Art-Bonus-per-erogazioni-liberali-a-sostegno-della-cultura.pdf\" class=\"btn-download\" data-document-id=\"6140\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-29.07.2014-n.-74E-\u2013-Erogazioni-liberali-deducibilita-art.-100-co.-2-lett.-a-TUIR.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 29.07.2014, n. 74:E \u2013 Erogazioni liberali, deducibilita\u0300 art. 100 co. 2 lett. a) TUIR<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-29.07.2014-n.-74E-\u2013-Erogazioni-liberali-deducibilita-art.-100-co.-2-lett.-a-TUIR.pdf\" class=\"btn-download\" data-document-id=\"6139\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-05.06.2013-n.-7-\u2013-IMU-Pagamento-imposta-anno-2013-e-utilizzo-misto-immobili.pdf\" class=\"cf-icon icon-pdf\">MEF \u2013 Dipartimento Finanze, Risoluzione 05.06.2013, n. 7 \u2013 IMU, Pagamento imposta anno 2013 e utilizzo misto immobili<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-05.06.2013-n.-7-\u2013-IMU-Pagamento-imposta-anno-2013-e-utilizzo-misto-immobili.pdf\" class=\"btn-download\" data-document-id=\"6138\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-04.03.2013-n.-4-\u2013-IMU-Esenzione-immobili-enti-non-commerciali-concessi-in-comodato.pdf\" class=\"cf-icon icon-pdf\">MEF \u2013 Dipartimento Finanze, Risoluzione 04.03.2013, n. 4 \u2013 IMU, Esenzione immobili enti non commerciali concessi in comodato<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-04.03.2013-n.-4-\u2013-IMU-Esenzione-immobili-enti-non-commerciali-concessi-in-comodato.pdf\" class=\"btn-download\" data-document-id=\"6137\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-04.03.2013-n.-3-\u2013-IMU-Esenzione-immobili-enti-non-commerciali-e-adeguamento-statuto.pdf\" class=\"cf-icon icon-pdf\">MEF \u2013 Dipartimento Finanze, Risoluzione 04.03.2013, n. 3 \u2013 IMU, Esenzione immobili enti non commerciali e adeguamento statuto<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-\u2013-Dipartimento-Finanze-Risoluzione-04.03.2013-n.-3-\u2013-IMU-Esenzione-immobili-enti-non-commerciali-e-adeguamento-statuto.pdf\" class=\"btn-download\" data-document-id=\"6136\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-01.08.2011-n.-38E-\u2013-ONLUS-e-indirizzi-interpretativi.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 01.08.2011, n. 38:E \u2013 ONLUS e indirizzi interpretativi<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-01.08.2011-n.-38E-\u2013-ONLUS-e-indirizzi-interpretativi.pdf\" class=\"btn-download\" data-document-id=\"6135\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-19.05.2010-n.-25E-\u2013-IVA-e-deducibilita-su-prestazioni-alberghiere-e-ristorazione.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Circolare 19.05.2010, n. 25:E \u2013 IVA e deducibilita\u0300 su prestazioni alberghiere e ristorazione<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Circolare-19.05.2010-n.-25E-\u2013-IVA-e-deducibilita-su-prestazioni-alberghiere-e-ristorazione.pdf\" class=\"btn-download\" data-document-id=\"6134\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-09.04.2009-n.-102E-\u2013-Fusione-non-commerciale-e-neutralita-fiscale-art.-172-TUIR.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 09.04.2009, n. 102:E \u2013 Fusione non commerciale e neutralita\u0300 fiscale art. 172 TUIR<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-09.04.2009-n.-102E-\u2013-Fusione-non-commerciale-e-neutralita-fiscale-art.-172-TUIR.pdf\" class=\"btn-download\" data-document-id=\"6133\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-Circolare-29.07.2008-n.-22-\u2013-Attuazione-art.-48-bis-DPR-6021973-su-sospensione-pagamenti-P.A.pdf\" class=\"cf-icon icon-pdf\">MEF, Circolare 29.07.2008, n. 22 \u2013 Attuazione art. 48-bis DPR 602:1973 su sospensione pagamenti P.A.<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MEF-Circolare-29.07.2008-n.-22-\u2013-Attuazione-art.-48-bis-DPR-6021973-su-sospensione-pagamenti-P.A.pdf\" class=\"btn-download\" data-document-id=\"6132\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-05.04.2005-n.-42E-\u2013-Erogazioni-liberali-a-parrocchie-e-detraibilita-art.-15-lett.-h-TUIR.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 05.04.2005, n. 42:E \u2013 Erogazioni liberali a parrocchie e detraibilita\u0300 art. 15 lett. h) TUIR<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-05.04.2005-n.-42E-\u2013-Erogazioni-liberali-a-parrocchie-e-detraibilita-art.-15-lett.-h-TUIR.pdf\" class=\"btn-download\" data-document-id=\"6131\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risoluzione-08.04.2003-n.-89E-\u2013-Fondazioni-bancarie-e-perdita-della-qualifica-di-ente-non-commerciale.pdf\" class=\"cf-icon icon-pdf\">Agenzia delle Entrate, Risoluzione 08.04.2003, n. 89:E \u2013 Fondazioni bancarie e perdita della qualifica di ente non commerciale<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Agenzia-delle-Entrate-Risoluzione-08.04.2003-n.-89E-\u2013-Fondazioni-bancarie-e-perdita-della-qualifica-di-ente-non-commerciale.pdf\" class=\"btn-download\" data-document-id=\"6130\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MIUR-Circolare-18.03.2003-n.-31-\u2013-Attuazione-Legge-622000-sulla-parita-scolastica.pdf\" class=\"cf-icon icon-pdf\">MIUR, Circolare 18.03.2003, n. 31 \u2013 Attuazione Legge 62:2000 sulla parita\u0300 scolastica<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/MIUR-Circolare-18.03.2003-n.-31-\u2013-Attuazione-Legge-622000-sulla-parita-scolastica.pdf\" class=\"btn-download\" data-document-id=\"6129\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-14.11.2002-n.-356E-\u2013-Spese-di-pubblicita-e-rappresentanza-cause-related-marketing.pdf\" class=\"cf-icon icon-pdf\">AdE, Risoluzione 14.11.2002, n. 356:E \u2013 Spese di pubblicita\u0300 e rappresentanza (cause related marketing)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/AdE-Risoluzione-14.11.2002-n.-356E-\u2013-Spese-di-pubblicita-e-rappresentanza-cause-related-marketing.pdf\" class=\"btn-download\" data-document-id=\"6128\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 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6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Finanze-Circolare-12.05.1998-n.-124-\u2013-Riordino-disciplina-enti-non-commerciali-e-ONLUS-D.Lgs_.-4601997.pdf\" class=\"cf-icon icon-pdf\">Ministero Finanze, Circolare 12.05.1998, n. 124 \u2013 Riordino disciplina enti non commerciali e ONLUS (D.Lgs. 460:1997)<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/12\/Ministero-Finanze-Circolare-12.05.1998-n.-124-\u2013-Riordino-disciplina-enti-non-commerciali-e-ONLUS-D.Lgs_.-4601997.pdf\" class=\"btn-download\" data-document-id=\"6127\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 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