Summasketch Iii And Windows 7

Performance health and care services rendered to migrants, the homeless, asylum seekers

Article. 10, No 27-b) of Presidential Decree of 26 October 1972, n. 633, provides for, among other benefits, exemption from VAT of health and social services, home care or outpatient, community, and the like made in favor of, among other things, "migrants, homeless, asylum seekers" made by bodies governed by public law, recognized by health care institutions that provide public assistance or by charitable organizations and social welfare NGO. It was
asked the Inland Revenue if the exemption applies when the three conditions coexist, homeless migrants and asylum seekers, or the three types of subjects separately.
The Agency, with the resolution N. 238 / E, August 26, 2009 , based on a literal interpretation of the rule concludes that the exemption from VAT for social and medical services, home care or outpatient, community, and the like made in favor of migrants, homeless , asylum seekers, only applies when all three conditions coexist. This means that the social and health services made in favor of migrants who are not even homeless people and asylum seekers are serving the ordinary rate of VAT.

What To Expect When Auditioning For A School Play

can donate the funds received from 5 X thousand to other non-profit organizations (with limitations)

Can an NPO donate a portion of funds from the X 5 thousand to another NGO? To answer this question has given the Inland Revenue with the resolution 192 / E, 27/07/2009 .
The Agency points out that the amendment made by. 30, paragraph 4, of Decree Law of November 29, 2008, No 185 introduced the possibility for non-profit making cash donations to other non-profit organizations operating in the areas of intervention under Article. 10 of DPR 460/97. With Circular No 12 of 9 April 2009 it was specified that the money must come from asset management or donations are collected and specially designed alla realizzazione diretta di progetti di utilità sociale il che comporta “da una parte la necessità della tracciabilità della donazione attraverso strumenti bancari o postali che evidenzino la particolare causa del versamento e dall’altra l’esistenza non di un programma generico, ma di un progetto già definito nell’ambito del settore di attività dell’ente destinatario prima dell’effettuazione dell’erogazione. L’utilità sociale del progetto comporta che esso si connoti per la realizzazione di attività solidaristiche” .
L'Agenzia conclude che anche i fondi derivanti dal 5 X mille, nel compliance with the requirements described above may be granted to other non-profit organizations that carry out activities under art. 10 DPR. 460/97 for the construction direct social projects, provided g them recipients of donated bodies are themselves the lists of recipients of 5 x 1000 .

How To Build A Portable Horseshoe Pit

ONLUS training: the 'ISEE test the economic hardship

We know that the recipients of the activities of the NPO are disadvantaged because of physical, mental, economic, social or family.
For institutions operating in the education sector has raised the issue of identifying, in particular, what were the conditions of economic hardship.

The Agency Entrate con la circolare 186/E del 17 luglio 2009 ha dato la sua interpretazione.
Innanzitutto l'agenzia premette che "La condizione economica di disagio è stabilita con modalità e limiti (reddituali e patrimoniali) che variano in relazione ai diversi settori di intervento di solidarietà sociale: dall’assistenza sociale per casi di grave indigenza a forme di supporto di rilevanza sociale per situazioni di svantaggio di minore entità. La condizione di svantaggio economico va, pertanto, verificata con riguardo al settore di intervento di solidarietà sociale da attuare."
Nel settore dell'istruzione della formazione si deve pertanto far riferimento alla normativa di settore. In particolare la normativa a tutela law provides for exemptions benefit the university for students who are in situations of economic hardship with the application of quantified criteria ISEE

is the opinion of the ISEE same indicators used in order to grant exemption from payment of tuition fees are appropriate to identify individuals in terms of economic hardship over which it is carried out training or scholarships are provided by NPOs.