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Marotta is a locality within the Comune di Fano, in the Province of Pesaro e Urbino, in the Marche region of Italy. Nonprofit and charitable activities carried out in Marotta are governed primarily by national Italian law, regional and municipal regulations, and obligations that apply to the Third Sector. Since the adoption of the Codice del Terzo Settore - Legislative Decree 117/2017 - the legal framework for nonprofit entities in Italy has been modernized and consolidated. Key themes are entity classification, registration, tax and reporting rules, governance and accountability, volunteer and employment rules, fundraising permissions, and compliance with privacy and anti-money laundering obligations. Local administrations such as the Comune di Fano and regional offices also play a practical role in permitting events, authorizing public collections and administering local funding programs.
- Choosing the correct legal form. Deciding between an association, foundation, social cooperative, or another form affects governance, tax treatment and funding eligibility.
- Drafting or reviewing statutes and bylaws. The statute must meet formal and substantive requirements under the Third Sector Code and civil law to obtain special status and benefits.
- Registration and recognition. Lawyers can help prepare documents for registration in the Registro Unico Nazionale del Terzo Settore - RUNTS - and for regional or provincial registrations.
- Tax and fiscal planning. Legal advice can prevent mistakes in VAT, corporate tax treatment, income reporting, and use of donor incentives like the 5-per-thousand allocation.
- Employment and volunteer law. A lawyer helps ensure correct contracts, INPS and social security obligations, and safe volunteer arrangements.
- Fundraising and public collections. Legal support clarifies when permits are required and how to structure commercial activities without jeopardizing nonprofit status.
- Contracts and procurement. When entering into leases, service agreements, public grants or procurement, legal review reduces risk and ensures compliance.
- Governance disputes and liability. If board disputes, creditor claims or liability issues arise, lawyers protect the entity and its officers.
- Data protection and regulatory compliance. GDPR compliance, donor privacy and transparency obligations often require specialized legal guidance.
- National framework. The Codice del Terzo Settore - Legislative Decree 117/2017 - plus subsequent implementing decrees sets out definitions, registration rules, governance standards, tax provisions and transparency duties for Enti del Terzo Settore - ETS.
- Entity types. Common forms include Associazioni (associations), Fondazioni (foundations), Cooperative Sociali (social cooperatives regulated by Law 381/1991) and other recognized ETS categories. ONLUS as a regime has been largely integrated or replaced by the Third Sector rules, with transitional provisions still relevant in some cases.
- Registration - RUNTS. Access to certain tax benefits, public funding and legal recognition typically requires registration in the Registro Unico Nazionale del Terzo Settore - RUNTS. Registration involves meeting statutory content requirements and submitting accounting documents.
- Fiscal and tax aspects. Eligible ETS may benefit from tax exemptions, favorable VAT treatment for some activities, donor incentives such as tax deductions and the 5-per-thousand designation. Proper bookkeeping and tax filings with the Agenzia delle Entrate are mandatory.
- Volunteers and employment. Volunteer activities are governed by specific rules distinguishing volunteers from paid staff. Hiring employees or collaborators triggers payroll, INPS and contract obligations. Distinctions affect liability and insurance requirements.
- Fundraising and public collections. Public fundraising, street collections or use of public spaces for events typically require permits from the Comune di Fano or authorization from the Prefettura where applicable. Commercial initiatives must be structured carefully to avoid jeopardizing nonprofit status.
- Transparency and reporting. Registered ETS must prepare annual financial statements, publish prescribed documents and meet transparency obligations. Accounting standards depend on size and classification of the entity.
- Data protection and AML. Processing donor and beneficiary personal data must comply with GDPR requirements enforced by the Garante per la protezione dei dati personali. Anti-money laundering rules and donor due diligence may apply for larger collections.
- Local permits and municipal rules. For events, use of public property, advertising and safety, the Comune di Fano issues authorizations and local ordinances that must be followed. Regional and provincial bodies may manage specific grant programs or environmental and health rules affecting activities.
To start a nonprofit you first choose the appropriate legal form and draft a statute that complies with civil law and the Third Sector Code if you want ETS status. Hold the founding assembly, prepare minutes and the statute, apply for a tax code at the Agenzia delle Entrate, and if applicable submit registration documents to the RUNTS. Also register with local authorities where required and open a bank account for the organization. A lawyer or local Centro Servizi per il Volontariato can guide you through the sequence and documentation.
RUNTS is the Registro Unico Nazionale del Terzo Settore. Registration is required to obtain formal recognition as an ETS and to access many fiscal benefits, public funding and certain legal protections. Some small informal associations may operate without RUNTS registration but will not benefit from the same tax and funding advantages.
APS - Associazioni di Promozione Sociale - are associations focused on social promotion. ETS is a broader category under the Third Sector Code that includes APS, onlus-equivalent entities and other nonprofit forms that meet specific requirements. Social cooperatives are a distinct legal form under Law 381/1991 primarily aimed at integrating disadvantaged people through work. Each form has different governance, fiscal and operational rules that affect funding, taxation and activities.
Volunteers should be covered by appropriate insurance for accidents and liability. Volunteers are not employees, but improper treatment of volunteers as unpaid workers performing employee tasks can trigger labor and tax consequences. If the organization hires staff or pays collaborators, standard employment rules, payroll contributions and INPS obligations apply.
Donors may be eligible for tax deductions or deductions depending on the type of donation and donor status. Nonprofits that qualify as ETS and meet conditions can access tax exemptions, favorable VAT treatment for specific activities, and participation in measures such as the 5-per-thousand donor allocation. Proper accounting and documentation are required to apply these benefits.
Yes. Public collections, street fundraising and events on public land require permits or authorizations from the Comune di Fano and, in some cases, from the Prefettura. Rules vary by type of event, location and method of collection. Early coordination with municipal offices is advisable to avoid fines or cancellation.
Nonprofits must apply GDPR principles: define lawful bases for processing, implement privacy notices, secure data, limit retention, and establish procedures for data subject rights. Appointing a data protection officer is required in specific cases. Even small entities must demonstrate basic compliance and have technical and organizational safeguards.
Liability depends on the legal form and whether members acted within their governance duties. In associations and foundations, liability rules are set by statute and civil law. Directors can face personal liability in cases of breach of duty, fraud or criminal acts. Proper governance, insurance and clear separation between personal and organizational assets reduce personal risk. Legal counsel should be sought immediately in case of claims.
Public grants are awarded by various bodies - the Comune di Fano, the Regione Marche, provincial authorities and national programs. Eligibility often requires registration in RUNTS, formal reporting, and specific project documentation. Monitoring calls for proposals, preparing compliant applications and meeting reporting obligations are essential to secure and retain funding.
Dissolution procedures must follow the organization statute and applicable law. For ETS and registered entities, dissolution typically requires a formal assembly decision, liquidation procedures and proper distribution of remaining assets in line with statutory clauses and nonprofit rules. Assets generally must remain dedicated to nonprofit purposes or be transferred to similar organizations. Legal and accounting assistance is strongly recommended to ensure lawful closure.
- Comune di Fano - municipal offices for permits, public spaces and local services.
- Regione Marche - regional programs, social services and RUNTS regional coordination offices.
- Prefettura della Provincia di Pesaro e Urbino - authorizations for some public collections and security coordination.
- Agenzia delle Entrate - tax registration, guidance on fiscal regimes and donor incentives.
- Camera di Commercio di Pesaro e Urbino - registration and advice for entities engaging in any commercial activity.
- INPS local offices - guidance on social security obligations for employees and collaborators.
- Garante per la protezione dei dati personali - information on GDPR compliance for nonprofit organizations.
- Centro Servizi per il Volontariato - CSV and local volunteer centers in Marche that provide training, administrative support and practical assistance to nonprofits.
- University legal clinics and voluntary legal aid - universities in the Marche region may offer legal clinics that provide assistance under supervision.
- Clarify your objective. Define the mission, activities, and planned beneficiaries of the nonprofit to select the proper legal structure.
- Gather founding documents. Prepare a draft statute, list of founders, and an initial plan for governance and finances.
- Consult a lawyer with Third Sector experience. Seek a lawyer who knows the Codice del Terzo Settore, RUNTS procedures, nonprofit tax rules and local regulations in the Comune di Fano and Provincia di Pesaro e Urbino.
- Contact local support bodies. Reach out to the Centro Servizi per il Volontariato, Comune offices and regional RUNTS helpdesks to understand administrative steps and available training.
- Prepare for registration and compliance. Register for a tax code, apply to RUNTS if eligible, set up accounting practices, obtain necessary insurances and prepare GDPR documentation.
- Plan governance and risk management. Adopt clear internal rules, conflict of interest policies, and ensure proper record keeping and transparency to protect the organization and its officers.
- Start small and scale. Test activities within legal limits, document outcomes and adjust governance as you grow. Use professional advice at key stages such as hiring staff, applying for public funds or undertaking large fundraising efforts.
If you need tailored legal advice, arrange an initial consultation with a lawyer experienced in nonprofit and charitable law in your area to review your documents and outline an action plan adapted to Marotta and the wider Marche administrative framework.
