The summer of 2022? which on many fronts is The long unfortunately marred by not exactly comforting news? on the Third Sector side? on the contrary? has brought decidedly more encouraging news!
To tell us how things are? Sergio Conte ? tax expert specialized in Third Sector Entities and owner The long of the nonprofit tax module within Startup Fundraising VII edition . Registrations open.
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Let’s start with the most important one: Legislative italy phone number library Decree no. 73 “Simplification Decree” was published in the Official Journal on 21 June ? article 26 of which introduced changes to article 104 of the Third Sector Code (the one on transitional provisions).
Originally? Article 104 of the CTS provided that? pending the installation of natural air exchange full completion of the Reform (establishment of Runts + authorization by the EU Commission)? some support measures (including the deductibility/tax deduction of charitable donations? indirect tax relief? the social bonus? solidarity bonds) would be applied on a transitional basis starting from 1 January 2018 ONLY to entities registered in one of the previous registers (Onlus? Odv or Aps).
The launch of the Runts and
Above all the unnerving wait for EU authorization (no news yet!) have generated? especially among industry insiders? an interpretative doubt: can entities admitted to the Runts? newly established or those not previously registered in any register? equally enjoy the adb directory aforementioned tax breaks? It is clear that? otherwise? this would have generated a distorted system. Here? art. 26 of the Simplification Decree has resolved any interpretative doubt? where it is established that the transitional regime pursuant to article 104? starting from the operation of the Single National Register of the Third Sector? applies to ALL entities registered in the same Register .