{"id":3703,"date":"2022-08-04T16:42:34","date_gmt":"2022-08-04T14:42:34","guid":{"rendered":"https:\/\/www.creativecompany.it\/gslex\/?p=3703"},"modified":"2023-01-18T11:45:50","modified_gmt":"2023-01-18T10:45:50","slug":"novita-per-il-terzo-settore","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/novita-per-il-terzo-settore\/","title":{"rendered":"Simplifications with important innovations for the Third Sector"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start 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-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:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h3 style=\"text-align: left;\"><span style=\"color: #0062a7;\"><em>New law on simplifications with important innovations for the Third Sector<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\">In the session of the 2 August the Senate has definitively approved of the bill of conversion, with modifications, of the DL n. 73\/2022, introducing important norms also for the Third Sector. In addition to those already reported on 24 June, it should be noted in particular that:<\/p>\n<p style=\"text-align: justify;\">1. for the purposes of art. 79 of the Third Sector Code, according to which activities of general interest are considered to be non-commercial in nature when they are carried out free of charge or for payment of fees that do not exceed <strong><span style=\"color: #0062a7;\">actual costs<\/span><\/strong>, the latter <strong><span style=\"color: #0062a7;\">\"shall be determined by calculating, in addition to direct costs, all those attributable to activities of general interest and, among these, indirect and general costs, including financial and tax costs\"<\/span><\/strong>;<br \/>\n2. the rate of profit has been raised from 5% to 6%, which in any event makes it possible to consider as non-commercial an activity of general interest (again pursuant to Art. 79 cited above); this rate is taken into account for each tax period and <strong><span style=\"color: #0062a7;\">for no more than 3 consecutive tax periods<\/span><\/strong> (before the change were only 2).<\/p>\n<p style=\"text-align: justify;\">In addition, it has been established that for the purposes of calculating the 180 days within which the offices of the RUNTS must verify that the requirements for the registration of entities subject to transmigration pursuant to art. 54 CTS <strong><span style=\"color: #0062a7;\">the period between 1 July and 15 September 2022 is not taken into account<\/span><\/strong> and the deadline for the adaptation of the Articles of Association with a simplified procedure for non-profit organisations, ODV and APS has been extended to <strong><span style=\"color: #0062a7;\">31 December 2022.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Also the d.lgs. n. 112\/2017 on <strong><span style=\"color: #0062a7;\">social enterprises<\/span><\/strong> has been amended to Articles 16 (Fund for the Promotion and Development of Social Enterprises) and 18 (Fiscal and Economic Support Measures).<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":4705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-3703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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