The tax regime of third sector entities
Keywords:
third sector entities, taxation, flat-rate, non-commercial entitiesAbstract
The tax regime of third sector entities has changed over time; benefits and criteria for non-profit organizations have now been changed by Legislative Decree 117/2017, which reorganized the forecasts for voluntary organizations and social promotion associations. The article focuses on the distinction and tax parameters provided for the activities provided by third sector entities. Tax decommercialization provides specific criteria relating to the way in which the activity must be carried out. The flat-rate determination of business income with the flat-rate regime for third sector entities provides for profitability percentages to be kept under control. Voluntary organizations, philanthropic bodies, and social promotion associations have detailed arrangements.
Downloads
References
Aria, Massimo, e Corrado Cuccurullo. 2017. «A brief introduction to bibliometrix». Journal of Informetrics 11(4): 959–975.
Barron, J.S. et al. 2009. «Potential for Intensive Volunteering to Promote the Health of Older Adults in Fair Health». Journal of Urban Health 86(4): 641–53.
Börner, Katy, Chaomei Chen, e Kevin W. Boyack. 2003. «Visualizing knowledge domains». Annual review of information science and technology 37(1): 179–255.
Borowski, Andrzej. 2017. «Totalitarianism in sociological research». World Scientific News 67(2): 80–101.
Brescia, Valerio. 2019. 1209 The popular financial reporting: new accounting tool for Italian municipalities. Franco Angeli.
Briggs, E., M. Peterson, e G. Gregory. 2010. «Toward a Better Understanding of Volunteering for Nonprofit Organizations: Explaining Volunteers’ pro-Social Attitudes». Journal of Macromarketing 30(1): 61–76.
Campedelli, Massimo. 2018. «Due anni dopo. L’implementazione della riforma del Terzo settore». Social Policies (2): 281–286.
Carlson, G. 2010. «Is the Relationship between Your Hospital and Your Medical Staff Sustainable?» Journal of Healthcare Management 55(3): 159–74.
Chen, Guo, e Lu Xiao. 2016. «Selecting publication keywords for domain analysis in bibliometrics: A comparison of three methods». Journal of Informetrics 10(1): 212–223.
Cnaan, Ram A., e Laura Amrofell. 1994. «Mapping volunteer activity». Nonprofit and Voluntary Sector Quarterly 23(4): 335–351.
Cnaan, Ram A., Femida Handy, e Margaret Wadsworth. 1996. «Defining who is a volunteer: Conceptual and empirical considerations». Nonprofit and voluntary sector quarterly 25(3): 364–383.
Cobo, Manuel J., Antonio Gabriel López-Herrera, Enrique Herrera-Viedma, e Francisco Herrera. 2011. «Science mapping software tools: Review, analysis, and cooperative study among tools». Journal of the American Society for Information Science and Technology 62(7): 1382–1402.
Corbett, E.L. et al. 2010. «Comparison of Two Active Case-Finding Strategies for Community-Based Diagnosis of Symptomatic Smear-Positive Tuberculosis and Control of Infectious Tuberculosis in Harare, Zimbabwe (DETECTB): A Cluster-Randomised Trial». The Lancet 376(9748): 1244–53.
Cuskelly, G., N. McIntyre, e A. Boag. 1998. «A Longitudinal Study of the Development of Organizational Commitment amongst Volunteer Sport Administrators». Journal of Sport Management 12(3): 181–202.
Edwards, B., L. Mooney, e C. Heald. 2001. «Who Is Being Served? The Impact of Student Volunteering on Local Community Organizations». Nonprofit and Voluntary Sector Quarterly 30(3): 444–61.
Evers, Adalbert, e Jean-Louis Laville. 2004. The third sector in Europe. Edward Elgar Publishing.
(Farwick) Kwenani, D., e X. Yu. 2018. «Maximizing International Students’ Service-Learning and Community Engagement Experience: A Case Study of Student Voices on the Benefits and Barriers». Journal of Higher Education Outreach and Engagement 22(4): 29–52.
Fici, Antonio. 2018. La riforma del terzo settore e dell’impresa sociale. Una introduzione. Editoriale Scientifica.
Fletcher, P.C., e J.P. Hirdes. 2004. «Restriction in Activity Associated with Fear of Falling among Community-Based Seniors Using Home Care Services». Age and Ageing 33(3): 273–79.
Foundation_Barcelona, Interarts, e ECUMEST Association_Bucharest. 2007. «Guide to Citizen Participation in Local Cultural Policy Development».
Fried, L.P. et al. 2013. «Experience Corps: A Dual Trial to Promote the Health of Older Adults and Children’s Academic Success». Contemporary Clinical Trials 36(1): 1–13.
Ginwright, S., e J. Cammarota. 2007. «Youth Activism in the Urban Community: Learning Critical Civic Praxis within Community Organizations». International Journal of Qualitative Studies in Education 20(6): 693–710.
Grella, C.E., e L. Greenwell. 2007. «Treatment Needs and Completion of Community-Based Aftercare Among Substance-Abusing Women Offenders». Women’s Health Issues 17(4): 244–55.
Hong, S.I., e N. Morrow-Howell. 2010. «Health Outcomes of Experience Corps®: A High-Commitment Volunteer Program». Social Science and Medicine 71(2): 414–20.
Loutfy, M. et al. 2016. «Establishing the Canadian HIV Women’s Sexual and Reproductive Health Cohort Study (CHIWOS): Operationalizing Community-Based Research in a Large National Quantitative Study». BMC Medical Research Methodology 16(1). https://www.scopus.com/inward/record.uri?eid=2-s2.0-84982242448&doi=10.1186%2fs12874-016-0190-7&partnerID=40&md5=47447ac6a6f8eb3bb4ea0c239373385e.
MacQueen, Kathleen M. et al. 2001. «What is community? An evidence-based definition for participatory public health». American journal of public health 91(12): 1929–1938.
Mahmood, A. et al. 2012. «A Photovoice Documentation of the Role of Neighborhood Physical and Social Environments in Older Adults’ Physical Activity in Two Metropolitan Areas in North America». Social Science and Medicine 74(8): 1180–92.
Mooney, L.A., e B. Edwards. 2001. «Experiential Learning in Sociology: Service Learning and Other Community-Based Learning Initiatives». Teaching Sociology 29(2): 181–94.
Murnighan, J. Keith, Jae Wook Kim, e A. Richard Metzger. 1993. «The volunteer dilemma». Administrative Science Quarterly: 515–538.
Ouellette, S.C., J.B. Cassel, H. Maslanka, e L.M. Wong. 1995. «GMHC Volunteers and the Challenges and Hopes for the Second Decade of AIDS». AIDS Education and Prevention 7(SUPPL.): 64–79.
Peet, Christopher. 2019. «World in Crisis». In Practicing Transcendence: Axial Age Spiritualities for a World in Crisis, a c. di Christopher Peet. Cham: Springer International Publishing, 33–61. https://doi.org/10.1007/978-3-030-14432-6_2 (12 febbraio 2020).
Schneider, J.A. 2007. «Connections and Disconnections between Civic Engagement and Social Capital in Community-Based Nonprofits». Nonprofit and Voluntary Sector Quarterly 36(4): 572–97.
Secinaro, S., Corvo L., Brescia V., e Iannaci D. 2019. «Hybrid Organizations: A Systematic Review of the Current Literature». International Business Research 12(11): 1–21.
Seyfang, G. 2004. «Time Banks: Rewarding Community Self-Help in the Inner City?» Community Development Journal 39(1): 62–71.
Tan, E.J. et al. 2006. «Volunteering: A Physical Activity Intervention for Older Adults - The Experience Corps® Program in Baltimore». Journal of Urban Health 83(5): 954–69.
———. 2009. «The Long-Term Relationship between High-Intensity Volunteering and Physical Activity in Older African American Women». Journals of Gerontology - Series B Psychological Sciences and Social Sciences 64(2): 304–11.
Thomas, Lisa Rey, Dennis M. Donovan, Robin Little Wing Sigo, e Laura Price. 2011. «Community-based participatory research in Indian Country: Definitions, theory, rationale, examples, and principles». American Indian and Alaska Native Children and Mental Health. Santa Barbara, California: Praeger: 165–186.
Varma, V.R. et al. 2016. «Effect of Community Volunteering on Physical Activity: A Randomized Controlled Trial». American Journal of Preventive Medicine 50(1): 106–10.
Videras, J., A.L. Owen, E. Conover, e S. Wu. 2012. «The Influence of Social Relationships on Pro-Environment Behaviors». Journal of Environmental Economics and Management 63(1): 35–50.
Walker, R. B. J. 2019. Culture, ideology, and world order. Routledge.
Williams, C.C. 2003. «Developing Community Involvement: Contrasting Local and Regional Participatory Cultures in Britain and Their Implications for Policy». Regional Studies 37(5): 531–41.
Zupic, Ivan, e Tomaž Čater. 2015. «Bibliometric methods in management and organization». Organizational Research Methods 18(3): 429–472.
Published
How to Cite
Issue
Section
Copyright (c) 2020 European journal of volunteering and community-based projects
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
