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</o:shapelayout></xml><![endif]--></head><body lang=IT link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt'>D) Una asd ha deliberato quote di diverso ammontare : soci ordinari ( quota 25 euro), tesserati ( quota 200 euro), soci benemeriti ( quota 50 euro). Si chiede se sia un comportamento legittimo e senza conseguenze.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>R) Le disposizioni contenute nell’art 148 co. 8 T.U.I.R impongono di indicare negli statuti una serie di clausole dirette a salvaguardare la finalità non lucrativa e la democraticità dell’ente associativo quale condizione per beneficiare della defiscalizzazione dei corrispettivi specifici. Importante quindi è prevedere e garantire che a fronte di quote di adesione diverse non corrispondano diritti e prerogative diversi. Pertanto la previsione di importi differenziati delle quote è ammissibile se :<o:p></o:p></span></i></p><ul style='margin-top:0cm' type=disc><li class=MsoListParagraph style='color:red;margin-left:0cm;mso-list:l0 level1 lfo1'><i><span style='font-size:12.0pt'>è deliberata dal consiglio direttivo;<o:p></o:p></span></i></li><li class=MsoListParagraph style='color:red;margin-left:0cm;mso-list:l0 level1 lfo1'><i><span style='font-size:12.0pt'>è giustificata dalle finalità istituzionali desumibili dalle attività previste nello statuto specificando anche che la quota del tesserato è più alta a fronte dei corsi e delle gare ai quali parteciperà;<o:p></o:p></span></i></li><li class=MsoListParagraph style='color:red;margin-left:0cm;mso-list:l0 level1 lfo1'><i><span style='font-size:12.0pt'>escluda limitazioni al diritto di voto o l’esercizio dei diritti spettanti ai soci in maniera differenziata.<o:p></o:p></span></i></li></ul><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Per qualsiasi ulteriore informazione l’area territorio è a vostra disposizione.<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Buona giornata</span></i><span style='font-size:12.0pt'><o:p></o:p></span></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 style='width:1.1041in;height:.6041in' id="Immagine_x0020_1" src="cid:image001.png@01D7884F.2A5FBBF0" 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>Formazione e Territorio</b><br></span><u><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT",sans-serif;color:blue;mso-fareast-language:IT'><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='color:blue'>marco.pietrogiacomi@fidal.it</span></a></span></u><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 style='width:1.1875in;height:.5104in' id="Immagine_x0020_2" src="cid:image002.png@01D7884F.2A5FBBF0" 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>