Gli obblighi contabili degli enti ecclesiastici tra attività non profit e for profit
SOMMARIO: 1. L’ente ecclesiastico quale ente non commerciale – 2. Gli adempimenti contabili dell’ente ecclesiastico tra attività non profit e attività for profit – 3. Modalità di tenuta e conservazione delle scritture contabili – 4. Il "ramo Onlus" dell’ente ecclesiastico ed i relativi adempimenti contabili – 5. Gli obblighi contabili per il "ramo impresa sociale" dell’ente ecclesiastico – 6. Considerazioni conclusive.
The accounting obligations of ecclesiastical organizations between ‘non profit’ and ‘for profit’ activities
ABSTRACT: Despite not having any obligations, it is appropriate for the ecclesiastical organization to have at least elementary accounting, even if it is not required for its institutional activity regarding religion or cult. These obligations are required instead for any further commercial activity. In this case, it will remain as a non profit organization only if a ‘no distribution constraint’ is established. There are specific accounting obligations for the ‘Onlus branch’ and the ‘social enterprise branch’, if instituted.