Our Tax Advisors are specialized in providing full support to non-commercial entities of the third sector.

The non-commercial Entity

A non-commercial Entity is a type of organization that mainly runs non-commercial activities (no profit) and is enrolled in the Single Register of the Third Sector (RUNTS).

Organizations for social promotion, volunteering, philantropic entities, associative networks, social co-op and companies etc.

The non-commercial Entity can therefore run business activities, but only in a secondary way and with the ultimate goal of raising funds for its social purposes. The main non-profit activity must be of general interest and complying with Art.5 of the Code of the Third Sector (CTS).

Special Tax Regime

The non-commercial Entity of the third sector (social promotion associations, volunteering, philantropic entities, associative networks, social co-op and companies, etc.) benefit from a special tax regime:

  • Non-taxable income of institutional activities for those enrolled, associates or partners, as well as membership dues, both with regard direct taxation (IRES) and VAT;
  • To be considered non commercial and non-taxable, the activities must be carried out either for free or with incomes that do not exceed effective costs (no more than 5%).
  • Non-taxable contributions from Public Administrations;
  • Non-taxable funds from occasional public funding campaigns or in proximity of special events.
  • Application of the Italian Regime Forfettario art. 80 CTS, to earnings coming from secondary commercial activities;
  • Regime Forfettario further favourable for ODV and APS art 86 CTS. to earnings from secondary commercial activities.
  • Benefits for indirect and local taxes, like exemption from IMU (municipal property tax) on properties used to run the institutional activity, exemption from taxation of donations/successions, mortgage and cadastral taxes for transfers free of charge;
  • Tax deductions for those making charitable donations in favour of non-commercial Entities.

Why choose A&P

Our Team of professional tax advisors and consultants will support you with a preliminary analysis and creation of the Third Sector Entity, taking care of activities like drafting the Articles of Incorporation in compliance with the reform of the third sector, enrolment in the RUNTS, possible application of the flat-rate scheme etc.

Our Team will follow you step-by-step and will also take care of the fiscal and accounting requirements specifically for your Entity.

The Process

Contact us: our consultants will be at your disposal to:

  1. Send a brief form to fill in with all the necessary information for a preliminary analysis;
  2. Send a detailed request of the necessary documentation for the procedure;
  3. Take care of all the accounting and fiscal fulfillments, in order to keep the status of Third Sector Entity.

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