Rassegna ricostruttiva della legislazione in materia di Onlus di ispirazione religiosa - di Angela Patrizia Tavani

SOMMARIO: 1. Natura giuridica e requisiti normativi delle Onlus - 2. Le Onlus parziali: gli enti religiosi destinatari della normativa di favore - 3. L’esclusione degli enti religiosi delle confessioni non convenzionate con lo Stato - 4. Le deroghe riservate agli enti ecclesiastici.

Reconstructive Review of legislation on non-profit organization of religious inspiration

Article 10 of Legislative Decree No 460/97 sets out the criteria for the classification of non-profit organization providing for the respect of both objective and subjective elements. They are autonomous and distinct category relevant only for tax purposes. The Legislative Decree no. 460/97 newly introduced tax legislation concerning non-profit organization, to which are assimilated some of the religious institutions agreements with the state, limited to the conduct of activities related to the "Third sector". Excluded from the rules pertaining to special religious bodies denominations without agreement with the State which may take place if the status of a non-profit organization, however, limited to, the activities of social significance, subject to compliance with other requirements for non-profit organization toutcourt. Among the most significant fiscal benefits for the religious institutions become significant no commercialization of institutional activities carried out for purposes of social solidarity and the promotion of donations to the non-profit organization, working in solidarity with purpose areas specified by the decree. The tax relief provided by the state legislature based on those already introduced by the international agreement that must be intertwined with those of Legislative Decree No 460/97.