Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.9Attività di altre organizzazioni associative
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.50Attività di organizzazioni associative filantropiche
Description
- activities of organisations supporting community and educational facilities n.e.c.
- grant-giving activities by membership organisations or others
- activities of philanthropic intermediaries and activities to promote volunteerism
Exclusion notes
Excluded from class 94.99:
- sports and recreation education, see 85.51
- cultural education, see 85.52
- other education n.e.c., see 85.59
- social work activities without accommodation for older persons or persons with disabilities, see 88.10
- charitable activities like fundraising aimed at social work, see 88.99
- arts creation and performing arts activities, see division 90
- libraries, archives, museums and other cultural activities, see division 91
- activities of sports clubs, see 93.12
- activities of sports associations, see 93.19
- activities of sports federations, see 93.19
- operation of sport fishing and hunting preserves, see 93.19
- support activities for sport or recreational hunting and fishing, see 93.19
- activities of professional membership organisations, see 94.12
- activities of international organisations under international treaties between states, see 99.00
Frequently asked questions
Does a grant-making foundation use 94.99.50?
Usually yes, if the activity consists of supporting community or educational structures or philanthropic initiatives. If it directly delivers non-residential social services, the comparison may shift towards 88.99.09.
Promoting volunteering or international cooperation?
The promotion of volunteering and philanthropic intermediaries stays in 94.99.50. If the defining feature is international cooperation or solidarity, see 94.99.40.
An organisation that collects donations and redistributes them to other bodies: 94.99.50?
Yes, philanthropic intermediation and the awarding of grants to community or educational structures belong here. If the organisation instead advocates for the rights of citizens or consumers through public campaigns, the relevant comparison is 94.99.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.50— Attività di organizzazioni per la filantropia(corrispondenza diretta)