The Law
menù English Noleggio e Gite in Bici Noleggio e Gite in Bici Vendita Oggetti e Abbigliamento Usato Vendita Oggetti e Abbigliamento Usato Sensibilizzazione Ambientale Sensibilizzazione Ambientale Pulizia Immobili Pulizia Immobili Normativa Agevolazioni ONLUS Normativa Agevolazioni ONLUS Manodopera, Pulizia e Manutenzioni Manodopera, Pulizia e Manutenzioni Recupero Vestiti usati Recupero Vestiti usati Giardinaggio e Manutenzione del Verde Giardinaggio e Manutenzione del Verde Francaise English Certificazioni Privacy Storia Chi ci Sostiene Contatti Area Clienti Pagina Principale
 
 

LAW 381/91 • In Article 1 it says: Social cooperatives are intended to pursue the general interest of the community to the human promotion and social integration of citizens through the performance of different activities targeting them at providing employment of disadvantaged people.

• Article 5 provides the ability to enter into agreements with social cooperatives for the execution of activities and jobs in place of calls and tenders, public or private.

Il contenuto di questa pagina richiede una nuova versione di Adobe Flash Player.Scarica Adobe Flash Player
 

Compliance share invalids

• According to the dictates of goodwill MANDATORY LAW IN WORKING DISABLED, THE PUBLIC AND PRIVATE MAY CARRY OUT THE NECESSARY PROCEDURES FOR THE PRICE THEY ARE ENTITLED BY 'COOPERATIVE SOCIAL WORK CONTRACTS

Donations deductible

Legislative Decree no. 460 of December 4, 1997

Social cooperatives such as the DI MANO IN MANO SOLIDALE are NPO (non-profit social organizations) by law, as made clear in a inequivocable the Ministry of Finance with the ministerial circular 5/19/1998, n. 127 / E / 1998/74836, according to which "they are not required to effetting such notification referred to 'art. 11 of Legislative Decree. N. 460/97, the following organizations in question in any case by NPO art. 10, paragraph 8 of the 'afore said legislative decree: ... the social cooperatives of Law n. 381/91, registered in the register in the social cooperation of the registry of the prefect". Social cooperatives apply all the facilities provided for non-profit organizations,
of which the most significant are as follows:

Donations (donations) in favor of NGO:
a) to individuals who provide donations to NGO's has recognized a tax deduction, pursuant to art. 13-bis of Presidential Decree 917/86, currently at 19% of the amount paid, up to a maximum of € 2,065.83 on condition that the payment takes place through a bank or post office account. The maximum benefit allowed, in terms of tax savings, it is therefore € 392.50 (19% of € 2065.83);
b) firms that provide donations to NGO's has recognized the deduction from the total income of the sum paid by way of donation, up to a maximum of € 2,065.83 or 2% of the business income declared. It seems that the two limits can operate alternately. As a result, it is possible the deduction from income of donations is also worth more than € 2065.83 provided to them is less than 2% of the business income declared.

Stamp duty: exempted from stamp duty in an absolute way "records, documents, petitions, contracts and copies although declared confirm, extracts, certificates, declarations and certifications carried out or requested" by NPO (art. 17) .
Facilitation purposes of registration: art. 22 contains the amendment to Art. 1 Tariff, Part I, annexed to Presidential Decree 131/86, which governs "translational acts for consideration of ownership of real estate in general and acts of incorporation translational or constituent interests in land of enjoyment ..." and ordering, under certain conditions, placing under fixed fee in place proportional rate of 8%, in the case of transfer of ownership or real rights related to real estate in favor of ONLUS.
Exemptions in material of local taxes: according to Art. 21 "municipalities, provinces, regions and autonomous provinces of Trento and Bolzano may decide against NGO reduction or exemption of the payment of taxes of their appliances
and related obligations."

 

The 5 x Mille

The Finance Act (Law 266 of 23/12/05, article 1, paragraph 337) has provided since the year 2007, the destination, according to the choice of the taxpayer, a share of 5 per MILLE of the tax on personal income for purposes of


SUPPORT OF SOCIAL COOPERATIVE non-profit 'SOCIAL NGO


Our cooperative is among the target group to this five thousand for his activities of employment of disadvantaged people. The amount of 5 per MILLE thanks to you collected will be used to
increase the chances of employment in our cooperative and to improve the tools we use. Over the past years about 150 people have chosen to help our cooperative by signing the share of 5 per MILLE. THANK YOU!

HOW TO HELP US TO HELP?

YOU WISH TO SHARE THE 5 PER MILLE OF YOUR INCOME TAX OF INDIVIDUALS ON THE PERIOD SET 2012, By signing FIRST IN THE APPROPRIATE BOXES SHOWN ON MODELS OF DECLARATION
(CUD 2013; 730/1 - BIS INCOME 2013; ONLY NATURAL 2013) AND USING OUR VAT NUMBER 02769390135

for the direct use of your contribution to our cooperative.

The choice of 5 per MILLE for NGO organizations like ours is not an alternative to the 8 per 1000 and then both can be made.

 
 
Di Mano in Mano Solidale Cooperativa Sociale Onlus
Via Ponte dei Re 6 - 23811 Ballabio (LC) - Tel./Fax 0341 530114 - dimanoinmanosolidale@tiscali.it - P.IVA: 02769390135