{"id":847,"date":"2018-06-15T18:25:00","date_gmt":"2018-06-15T16:25:00","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=847"},"modified":"2022-12-12T16:53:33","modified_gmt":"2022-12-12T15:53:33","slug":"riforma-del-terzo-settore-il-perseguimento-di-attivita-di-interesse-generale-da-parte-di-enti-religiosi-civilmente-riconosciuti","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/riforma-del-terzo-settore-il-perseguimento-di-attivita-di-interesse-generale-da-parte-di-enti-religiosi-civilmente-riconosciuti\/","title":{"rendered":"Reform of the Third Sector: the pursuit of Activities of General Interest by Civilly Recognized Religious Bodies"},"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\" style=\"--awb-content-alignment:justify;\"><p style=\"text-align: justify;\">The discipline of the Third Sector Code (\"CTS\") applies to civilly recognized religious entities only limited to the activities of general interest carried out, provided that a regulation transposing the new rules is adopted for these.<\/p>\n<p style=\"text-align: justify;\">The regulation, which acts as a statute, must be filed in the RUNTS and, taking into account the specific preclusions envisaged for religious entities, must indicate:<\/p>\n<ul>\n<li style=\"text-align: justify;\">the activities carried out among those referred to in art. 5 of the CTS and\/or any \"different activities\" (art. 6, Legislative Decree no. 117\/2017), permitted by the deed of incorporation or by the statute, subsidiary or instrumental and exercised according to the criteria and limits that will be defined by Decree of the Ministry of Labor and Social Policies, taking into account all the resources, including voluntary and free ones, employed in such activities in relation to all those employed in activities of general interest;<\/li>\n<li style=\"text-align: justify;\">the ban on the distribution, even indirectly, of profits and operating surpluses (art. 8, paragraphs 2 and 3, Legislative Decree no. 117\/2017), from which derives the obligation to re-use the profits of the branch activities;<\/li>\n<li style=\"text-align: justify;\">the obligation to devolve the assets pursuant to art. 9 of the CTS in the event of extinction, dissolution or cancellation from RUNTS of the \"branch\" of the entity engaged in the pursuit of activities of general interest;<\/li>\n<li style=\"text-align: left;\">the creation of a dedicated capital and compliance with accounting obligations.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,78,77],"tags":[],"class_list":["post-847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-religiosi","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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