Non-commercial entities of the third sector
Our Tax Advisors are specialized in providing full support to non-commercial entities of the third sector, such as non-profit organizations in Italy.
since 1998
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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).
Non-profit organizations in Italy include organizations for social promotion, volunteering, philantropic entities, associative networks, social co-op and companies etc.
Non-profit organizations in Italy 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 for Non-Profit Organizations in Italy
The non-commercial Entity of the third sector (social promotion association, volunteering, philantropic entity, associative network, social co-op and companies, etc.) benefits 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 to 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 not exceeding the 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 is 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
The Process
Contact us: our consultants will be at your disposal to:
- Send a brief form to fill in with all the necessary information for a preliminary analysis;
- Send a detailed request of the necessary documentation for the procedure;
- Take care of all the accounting and fiscal fulfillments, in order to keep the status of Third Sector Entity.
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