2. To establish an association
association there is no need for permission or public body of authority, freedom of association as part of those fundamental civil rights guaranteed by the Italian Constitution (Part I, Title I). Article 18 states: ["Citizens have the right to associate freely, without permission, for purposes which are not prohibited by criminal law. (...)"]
to form a group but must consist of at least 3 people. The establishment of an association can be done either in the form of oral or written agreement, obviously the writing is better and through "the memorandum" means, in practice a contract among the members for whom the law does not require any particular formality. A group may also be "recognized" or "unrecognized".
2.1. Oral
This type of formula precludes any kind of next step. One can not carry out any kind of activity fee (except the entry of members), or access to facilities and / or government grants, or subscribe to the records of Volunteer Organizations, etc..
2.2. Writing
Many are fiscal advantages they have provided you have the articles of association or the statutes written in the form of the public and / or private deed and / or recorded. In the statute goes
indicated its registered office. The statutes usually write up before you process the act of incorporation as it usually is attached to it.
2.3. Associations "unrecognized"
Most of those associations that are still "not recognized". This is the type of organization less expensive and less complex to manage, which is below. Paragraph 1 of art. 36 of the Civil Code (Code) provides that ["the internal organization and administration of the associations are not recognized as legal persons are governed by the members."]
So should "ratify" the constitution of the association, at least through a "private document" filed with l'Ufficio del Registro. Si consiglia, per risparmiare, di registrare contestualmente Atto Costitutivo e Statuto. Questa registrazione attribuisce data certa all'atto stesso e la prova che ad una determinata data l'associazione era costituita e che i suoi organismi erano regolarmente formati ed i poteri di rappresentanza conferiti ad una o più persone. E' possibile registrare nuovamente, negli anni seguenti, lo Statuto ove questo venisse modificato.
In parole povere gli associati elaborano uno statuto senza consultare un notaio, senza autenticare le firme, ma comunque depositano gli atti (statuto e la scrittura privata) presso l'ufficio del registro.
2.4. Associazioni "riconosciute"
E' necessario scrivere un Contratto di Associazione; se il documento viene redatto con la supervisione di un notaio ed è da questi registrato presso l'Ufficio del Registro viene detto atto pubblico, se invece è redatto dai soci è un atto privato, che può essere registrato o meno e le cui firme possono essere eventualmente autenticate da un notaio. Il Contratto di Associazione spesso si scompone materialmente in 2 documenti che però giuridicamente costituiscono un atto unitario: Atto Costitutivo e lo Statuto
Se la costituzione avviene sotto la supervisione di un notaio e l'atto viene registrato, essa ha pubblica fede ed è denominata atto pubblico, altrimenti è una scrittura in forma privata. I costi: del notaio ammontano a circa 260,00 euro. La differenza significant is that only a public act is possible, in future, seek recognition of the head of state and then become "legal person".
become "juridical persons", has several highlights including: 1) the fiscal autonomy, whereby the assets of the association has a separate and independent from that of the members and administrators, 2) the limitation of directors' liability for debts incurred on behalf of the association;
3. The Tax Code
If the association was formed in writing (registered or not) and must notify the Office of Direct Taxes of the future "birth" of this new subject. They will issue a tax code. It 'can get the CF without being registered with the Registry.
Having the CF does not mean being a legal entity and does not require the compilation of tax return!
The CF is essential for: - to buy goods with an invoice, - payable to the association property (through its representative office), - rental contracts - asking for contributions and / or expense reimbursements to institutions - provide compensation; - pay withholding taxes - both its own tax declarations (UNICO) and for employees (modd. 101, 102); - receive dividends - engaging in commercial activities usual - use the clause in the Income Tax Code that can make a charge for a service that does not become commercial activity where the consideration does not exceed the costs of living: it does not carry business, you're not the only, but you must document the cost with the bills , and to have the bills you have to have the CF
In an unrecognized association, with Tax Code, the election of a new president must be notified to the Office of Direct Taxes, which shall change the representative (without no charge) blue slip of paper inserted in the Tax Code. In general, if something changes (location, chairman, etc..) CF is correct, and this applies also to record that must be done again if the act registrato viene modificato.
4. L'Ufficio del registro
Per registrare i vostri atti presso l'ufficio del registro occorrono le seguenti cose: - il codice fiscale dell'associazione; - bisogna indicare una sede legale sullo statuto; - lo statuto deve essere conforme ad una serie di parametri, in particolare deve specificare che si tratta di una associazione senza scopo di lucro; - due copie dell'atto costitutivo (una terza facoltativa), di cui una contenente il verbale della prima riunione nella quale i soci fondatori hanno fondato il LUG e approvato lo statuto e la sede legale; una copia verrà tenuta dall'ufficio del registro le altre 2 rilasciate bollate all'associazione (dopo circa 15 giorni); - bisogna andare all'ufficio Registry to obtain the forms (note: many registry offices do not provide the forms necessary to obtain them at the Buffalo or other resellers) - forms to be filled with a series of abstruse codes (ask about the employee), with the tax code association, with data from the President (Legal Representative), - the copies delivered for registration of the Statute must be signed on each page as president and secretary; - it takes a mark to be approximately € 10.00 for each 100 lines of Document aggregate "charter" + "status", it follows that it is better if the state is short - you have to pay a tax of about € 130.00 on the data with the legal representative. From the moment you pay this tax, the procedure should be completed in 20 days - anyone can run the whole operation of the group, no matter who the president to do everything ... The important thing is that signatures are correct (if the President does not have time to go register at the office we can think of someone else);
The total transaction fluctuates around € 200.00
The other form to record the act may be that of "private deed" or the 'public act', both recorded in front of a notary. We do not recommend this form, particularly expensive. The deed, however, can be used to certify the content of the agreement in case of disputes between members and to ensure l'autenticità delle firme.
5. Attività commerciali
Le associazioni possono svolgere attività a pagamento verso i propri soci senza che tali attività siano considerate commerciali, ma solo se lo statuto o atto costitutivo è redatto sotto forma di atto pubblico e/o scrittura privata autenticata e/o scrittura privata non autenticata ma registrata. In terzo luogo, la forma dell'atto pubblico e/o scrittura privata autenticata e/o scrittura privata non autenticata ma registrata è indispensabile per ottenere le agevolazioni previste per le ONLUS.
6. La personalità giuridica
In generale un'associazione non è riconosciuta come Persona Giuridica per il diritto privato. Questo significa che l'associazione Compulsory is not to own assets, which can only accept gifts of low value and that the legal liabilities are the sole responsibility of the President (or administrators); (eg association to resolve any debt, creditors can claim against the assets the President).
Applying Recognition, an association may acquire legal personality (and then download the chairman of the responsibilities mentioned above) but it must have a heritage, which was founded by public deed.
An unrecognized association can only accept gifts of small value. The low value must be less than € 5,000.00. If the donation exceeds this threshold, then the association will ask you to recognize what is possible. The person who makes a donation can not enter the amount in the tax return as "costs" (to pay less taxes), what can be vice versa if it were a "sponsorship". But it can deduct it from income if the recipient is part of the association in some very specific categories (NGO, NPO and SB, etc.)..
7. Registers
associations are not obliged to keep records of the meetings nor during the meetings of the Board of Directors. The same can be said for the register of members and other statutory books and accounting records. When a
Association receives money (fees and membership fees, donations, fees for non-commercial activities or business casual), will have to issue, upon request, a receipt.
Receipts (receipts) issued by associations for the collection of fees and membership fees are exempt from stamp duty in an absolute way (Article 7 Table B, October 26, 1972 Presidential Decree No. 642 as modify it by Presidential Decree No 30 December 1982 . 55), while the other received shall be subject to the old mark of 2,500 pounds if the amount paid is greater than € 75.00 (art. 13 Note 2 fee added to the DM August 20, 1992 et seq. mod. see also Presidential Decree 642 / 72 art8 Annex B). In these cases, a sheet bearing the name of the recipient and the amount paid may be sufficient.
8. Tax
not tax form (no fee or Taxable) - the membership fees - contributions collected - donations (pre associations not only recognized those of low value.) - The income from commercial activities not considered ( or also called marginal). Usually means occasional stalls (not every month) activities to raise funds to carry out institutional activities. The occasional initiatives means that they are excluded from the scope of VAT (which, according to Presidential Decree 633/72, art. 1 and 5, expressly refers only to day work. In general, the activity is not considered commercial se la cessione di beni, anche nuovi, non avviene in cambio del pagamento di un prezzo specifico ma sotto forma di contributo libero (offerta); non può esserci una cifra minima, l'offerta deve essere a tutti gli effetti una libera erogazione.
9. I vantaggi di associarsi
- presso il comune c'è un registro delle associazioni dove bisogna iscriversi per poter aver accesso ai fondi comunali destinate a quest'ultime, questo registro deve essere previsto nello statuto del comune ma non è detto che poi i fondi vi vengano comunque assegnati; - presso gli uffici postali la "casella postale" sarà gratuita;
10. Scorciatoie e consigli
A volte, invece di creare una propria associazione è conveniente appoggiarsi a strutture già esistenti, alcuni LUG italiani ad esempio, sono affiliati ad associazioni come ARCI, si appoggiano a centri di aggregazione giovanile o strutture messe a disposizioni da comuni e circoscrizioni. In molti casi si può fare uno "scambio di favori": viene fornita una sede e supporto al LUG in cambio magari dell'aiuto nella configurazione dei computer del circolo... ovviamente con GNU/Linux!
Un'altra interessante possibilità è quella di appoggiarsi ad un'associazione strutturata come polisportiva che godono di numero agevolazioni sopratutto fiscali.
http://www.badpenguin.org/come-creare-e-gestire-un-associazione
