Procedimiento para la constitución de una asociación sin ánimo de lucro en Italia

Procedure for setting up a non-profit association in Italy

by Daniele Grippo, Italy and Jesús Alamo Ascencio, Spain & EU
Last updated Tuesday, March 5, 2018

In the first place, there is no limit of persons who can form an association but must be at least two.

Then, it is necessary to choose a name for the association.

It is very important that the name chosen is unique, since it is illegal to register an organization with a name already used by someone else. In order to find to out if the name already exists, it is possible to contact the Inland Revenue.

Subsequently it is necessary to draw up the memorandum and the Articles of Association.

The establishment of an association can also take place with an oral agreement. This type of formula, however, precludes any type of subsequent step. In fact, it will not be possible to carry out any kind of paid activities (except for the registration of the members), nor to access the facilities and / or contributions.

The memorandum and the Articles of Association are fundamental documents for any non-profit organization. They certify its existence and regulate its functioning from every point of view. They are real contracts that determine the way in which an organization and its members must act and behave.

The two texts can also be written in a single document.

In the memorandum are indicated the main characteristics of the organization. Here, it is essential to specify that it is a non-profit association. The document must be signed by the founding members.

In the Articles of Association, it must be indicated in detail all the information regarding the operation and objectives of the association.

Remember that it is fundamental to state that the association has a specific purpose. In particular, its main activity must be non-commercial and non-profit.

According to art. 16 Civil Code: The memorandum and articles of association must contain the name of the association, indicating the purpose, the assets, the headquarters, as well as the rules on its organization and administration.

Once these documents have been drawn up, they must be registered at the Inland Revenue Office.

These documents must be registered within 20 days of the establishment of the association. This can be done by a public notary, or personally by contacting the nearest office of the Revenue Agency.

At the Inland Revenue it is necessary to present:

– two copies of the original memorandum and the Articles of Association, signed by the founding members;

– copy of the identity card or passport of the person who goes to register and the legal representative of the association;

– some revenue stamps of € 16 each (the number varies according to the length of documents, one every 100 lines)

– «Modello 69» completed (issued by the Inland Revenue)

– receipt of payment of taxes, to be carried out in the bank or in post with the «Modello F23». The registration tax is 200 euros.

– copy of the fiscal code.