ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 94.99.50— Attività di organizzazioni associative filantropiche(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 94ATTIVITÀ DI ORGANIZZAZIONI ASSOCIATIVE
- 94.9ATTIVITÀ DI ALTRE ORGANIZZAZIONI ASSOCIATIVE
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.50Attività di organizzazioni per la filantropia
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.