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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>D<b><span style='font-size:12.0pt'>) QUALI SONO LE ENTRATE DEFINITE ISTITUZIONALI ?<o:p></o:p></span></b></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>R<span style='font-size:12.0pt'>) <i>Le più ricorrenti entrate istituzionali , che non concorrono a formare il reddito imponibile dell’associazione , sono costituite dalle seguenti voci:<o:p></o:p></i></span></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:12.0pt'>quote associative.<o:p></o:p></span></i></b></p><p class=MsoListParagraph><i><span style='font-size:12.0pt'>Il versamento della quota associativa che si regolarizza con il rilascio di una ricevuta in carta semplice , attribuisce il diritto a partecipare all’associazione . La misura della quota associativa deve essere deliberata ogni anno dal consiglio direttivo <o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:12.0pt'>Raccolte di fondi<o:p></o:p></span></i></b></p><p class=MsoListParagraph><i><span style='font-size:12.0pt'>Può capitare che un asd decida di organizzare una raccolta pubblica di fondi per finanziare la propria attività . la normativa fiscale prevede la non tassazione delle somme in esame a condizione che non si superino più di due eventi l’anno<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:12.0pt'>Contributi<o:p></o:p></span></i></b></p><p class=MsoListParagraph><i><span style='font-size:12.0pt'>Sia gli Enti pubblici e il Coni e le Federazioni possono concedere contributi alle associazioni sportive dilettantistiche . Queste contribuzioni realizzano entrate tipiche dell’attività istituzionali <o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:12.0pt'>Erogazioni liberali in denaro <o:p></o:p></span></i></b></p><p class=MsoNormal><i><span style='font-size:12.0pt'>Costituiscono entrate di questo tipo le somme di denaro date spontaneamente da soci o da terzi senza pretendere nulla in cambio<o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Per qualsiasi ulteriore informazione l’ufficio territorio è Vostra disposizione<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Buona giornata<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D35C5A.E44CB240" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><b><span style='font-size:8.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'><br><br></span></b><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'>MARCO PIETROGIACOMI</span></b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br><b>Responsabile Area<br>Amministrativa e Territorio</b><br></span><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";mso-fareast-language:IT'>marco.pietrogiacomi@fidal.it</span></a><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img border=0 width=114 height=49 id="Immagine_x0020_2" src="cid:image002.png@01D35C5A.E44CB240" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:5.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br></span><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'>Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 – 00191 Roma, Italy<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>