STATUTE FOR THE THIRD SECTOR ORGANIZATION AND ASSOCIATION

OF SOCIAL PROMOTION "STELLA MARIS APS"

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ART. 1 - (Name and registered office)
It is established, in compliance with the Civil Code, Legislative Decree 117/2017 (and its implementing decrees and subsequent amendments) and
of the legislation on the subject, the Third Sector Body and Association for Social Promotion called: “Stella Maris
ODA". It assumes the juridical form of association, non-partisan and non-denominational. The Association will have unlimited duration
and may join Associative Networks that carry out activities of general interest and coordination, protection,
representation, promotion or support to Third Sector Entities, also for the purpose of increasing their representation
at institutional entities.
The association has its registered office in Via Saffi, n. 30 in the Municipality of Bologna (BO). The transfer of the registered office
within the Municipality of Bologna (BO) it can be approved by the administrative body (the Board of Directors) and in
this case does not involve a statutory change, but the obligation to notify the competent offices. With resolution
during the meeting, one or more secondary offices may be set up, the establishment of which will be communicated to the Single Register
National Third Sector.
The association, once registered in the single national register of the Third sector, will indicate the details of the registration
in documents, correspondence and communications to the public.
The acronym APS will be integrated into the denomination only subsequently and as a result of registration in the Single Register
National Third Sector (henceforth RUNTS).

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ART. 2 - (Statute)
The social promotion association is governed by this statute, and acts within the limits of Legislative Decree 3
July 2017 no. 117, of the related implementing rules, of the regional law and of the general principles of the legal system
legal.
The assembly decides on any implementing regulation of the statute for the regulation of the organizational aspects
details.

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ART. 3 - (Effectiveness of the statute)
The statute binds the members to its observance; it constitutes the fundamental rule of behavior of the activity of the
organization itself.

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ART. 4 - (Interpretation of the statute)
The statute is interpreted according to the rules of contract interpretation and according to the criteria of article 12 of the
read the civil code.

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ART. 5 - (Purpose and activity)
The organization exclusively or principally exercises one or more activities of general interest for the pursuit, without
for profit, neither direct nor indirect, for civic, solidarity and social utility purposes. Distribution, too, is prohibited
indirectly, of profits and operating surpluses, funds and reserves however named to founders, associates, workers and
collaborators, directors and other members of the corporate bodies, even in the event of withdrawal or any other hypothesis of
individual dissolution of the associative relationship.
The institutional purpose of the association is to promote training, study and research on specific topics
anthroposophical in the field of social hygiene and art therapy, stimulating the cultural enrichment of members and the
diffusion of the principles of Anthroposophy.
To this end, it should be noted that:
- as a civic purpose, the association intends to enhance the voluntary actions, involving both the members and i
their family members;
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
- as a solidarity aim, the members of the association intend to help those who are experiencing moments of difficulty
psychological through art, culture and holistic activities;
- as a social utility, the association intends to spread the disciplines of Art Therapy among doctors, dentists, osteopaths and
psychotherapists, for the benefit of the Society.
The activities that it proposes to carry out in favor of the community, its associates, their families or third parties, making use of
predominantly of the voluntary activity of its members are:
- education, instruction and professional training, pursuant to the law of 28 March 2003, n. 53, and later
modifications, as well as cultural activities of social interest with educational purposes;
- organization and management of cultural, artistic or recreational activities of social interest, including publishing activities,
to promote and disseminate the culture and practice of volunteering and of the activities of general interest referred to
in the article of Legislative Decree 117/2017;
- charity, sponsorship, free transfer of food or products referred to in the law of 19 August 2016, n. 166, e
subsequent modifications, or the provision of money, goods or services in support of disadvantaged people or activities of
general interest pursuant to article 5 of Legislative Decree 117/2017;
according to letters d), i) and u) of article 5 paragraph 1 of Legislative Decree 117/2017 and its additions.
The above activities will be pursued through the implementation of the following actions:
- organize, promote and manage a training school/laboratory in art therapy;
- organize, promote and manage professional training courses, updating and dissemination in art therapy,
also online;
- study, develop, create and disseminate teaching materials in the field of art therapy;
- organize, promote and manage conferences, conventions, exhibitions, concerts, seminars, meetings, scholarships and any other
another initiative suitable for the cultural enrichment of the members and for the dissemination of the principles of anthroposophy and art therapy;
- enter into agreements with public and private structures (such as, by way of example but not limited to: hospitals - wards
of paediatrics, nursing homes, health agencies, prisons, etc etc) to organize, promote and manage courses
training, internships and apprenticeships in the art therapy field;
- create agreements and collaborations with national and international training institutions to obtain their own
students professional certifications also in the European context in the field of art therapy;
- edit books, magazines and handouts, register both printed and tele-radio broadcasts in the field of art therapy;
- collaborate with newspapers, periodicals, radio and television broadcasters for the purpose of disseminating Art Therapies;
- organize courses aimed at providing ECP credits, ECM credits and also organize refresher courses for
teachers recognized by MIUR. aimed at public education, also in collaboration with the MIUR;
- promote, organize and manage initiatives of
charity, sponsorship, free transfer of food or products or disbursement of money, goods or services a
support for disadvantaged people or the activities mentioned above.
The activities are carried out as voluntary actions and may include the free provision of money, goods or services.
The association intends to carry out the aforementioned activities in favor of its members, their families or third parties, making use of
prevalent mode of the voluntary activity of its associates or of persons adhering to associated bodies.
It is also possible to carry out activities other than those of general interest set out above, provided they are
with respect to them, secondary and instrumental pursuant to article 6 of Legislative Decree 117/2017 and its additions and according to the
criteria and limits defined by Ministerial Decree No. 107 of 19 May 2021 and its additions. Their identification can be
subsequently operated by the administrative body of the association (henceforth also the “Council
Executive”) but must be consistent with the purpose of the association and approved by the Members' Assembly such as
democratic body representing the entire associative body. If the association carries out different activities, the
Cd will have to certify the secondary and instrumental nature of the same in the budget documents pursuant to art. 13,
paragraph 6 of the Third Sector Code.

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ART. 6 - (Admission of Members)
All natural persons who share the aims of the organization and are committed to becoming members of the association can be members of the association
to carry them out, other third sector or non-profit entities, provided that their number does not exceed 50%
the number of social promotion associations.
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
Admission to the association is approved by the administrative body on a mandatory written request
of the interested party, within 30 days of the presentation of the same. The resolution is communicated to the interested party ed
noted in the register of associates. The request for admission of other third sector or non-profit organizations must
be signed by the corresponding legal representative and must contain the designation of a delegate who them
represent within the association itself.
In case of rejection of the application, the administrative body communicates the decision to the interested party within 30 days,
motivating her. The aspiring shareholder may, within 60 days of such communication of rejection, ask for a ruling on the application
the meeting at the next call.
However, the admission of new associates cannot be respected:
- any limitation with respect to their economic conditions;
- no discrimination of any kind.
Admission as a member is open-ended, without prejudice to the right of withdrawal. It is therefore expressly excluded the
temporariness of participation in community life. Participation in the company is not conditional on the ownership of
shares or quotas of a patrimonial nature and it is not possible to transfer the membership fee for any reason.
In the event that the number of associates becomes lower than that established by Legislative Decree 117/2017, it must be
integrated within one year after which the association will be canceled from the Single Register and will formulate a request for
registration in another section of the Registry.

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ART. 7 - (Rights and duties of members)
Members of the association have the right to:
- freely elect, if registered for at least 3 months in the register of members, the corporate/management bodies and to be
freely elected in the same as well as voting for each assembly resolution, for approval and modifications
of the statute and of the Regulations according to the provisions of article 24 of Legislative Decree 117/2017;
- be informed about the activities of the association and monitor its progress;
- be able to participate in all the activities promoted by the association;
- be reimbursed by the expenses actually incurred and documented for the activity performed, pursuant to the law, second
the provisions of article 17 of Legislative Decree 117/2017;
- take note of the agenda of the meetings, view the economic-financial report,
consult the minutes;
- vote in the Assembly provided that they have been registered for at least three months in the register of members. Each member has the right to one vote;
- be able to consult the corporate books according to the provisions of Legislative Decree 117/2017 and better specified in article 26 of the
this statute;
and the duty to:
- comply with this statute and any internal regulations;
- comply with the resolutions passed by the corporate bodies;
- maintain a behavior not contrary to the interests of the association;
- pay the membership fee according to the annually established amount.
Members cannot be granted any right to transfer, for any reason, the membership fee and yes
may link, in any form, the shareholding to the ownership of shares or quotas of a patrimonial nature.

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ART. 8 - (Quality of volunteer)
The quality of volunteer is incompatible with any form of employment or self-employment relationship and with any other
paid employment relationship with the association as better specified in article 24 of this statute.

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ART. 9 - (Withdrawal and exclusion of the shareholder)
The member can withdraw from the association by written communication to the Administrative Body which will provide
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
to the annotation in the Register of Associates; the withdrawal takes effect at the end of the current social year provided that it is carried out with
at least 3 months in advance. The member who contravenes the duties established by the statute can be excluded from the association.
Exclusion is deliberated by the Administrative Body, only for serious reasons, with a secret vote and after hearing
the justifications of the interested party, with the possibility of appeal within 30 days at the assembly. However, an appeal is permitted
to the ordinary judge. The exclusion takes effect from the annotation in the shareholders' register.

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ART. 10 - (Corporate bodies)
The organs of the association are:
- Shareholders' Meeting;
- Administrative body (Directive Council);
- President;
- Control body (if any);
- Review body (if any);
- Board of Arbitrators (if any).
They are freely eligible.

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ART. 11 - (Assembly)
The Assembly is the sovereign body of the association and is made up of all members.
It is convened at least once a year by the President of the association or by whoever takes his place through a collective notice
(on the institutional website) to be made public at least 15 days before the date of the meeting and containing the date
of the meeting, the time, place, agenda and any date of second call. Such communication
it also takes place by e-mail (or other suitable individual communication tool) sent at least 15 days in advance
of the date set for the meeting to the address resulting from the register of shareholders; the summons by e-mail will only be valid
with proof of receipt by the recipient.
In the case of first and second call of the Assembly, the second call must take place after at least 24 hours
after the first.
The Assembly is also convened at the request of at least one tenth of the members or when the administrative body deems it
necessary.
The votes are open, except those concerning people.
Minutes of the meetings of the assembly are drawn up, signed by the Chairman and the person taking the minutes and kept at the
headquarters of the association, freely visible to all members by publishing it on the association website and sending it to them by post
electronics.
The Assembly can be ordinary or extraordinary. The one convened for the modification of the statute is extraordinary
dissolution of the association. It is ordinary in all other cases.
If the association exceeds 500 members, it can provide for and regulate the establishment and holding of assemblies
separate, however named, also with respect to specific matters or in the presence of particular categories of
associates or carrying out the activity in several territorial areas. The provisions referred to in paragraphs apply to these meetings
third, fourth, fifth and sixth of article 2540 of the civil code, as compatible.
The shareholders can participate in the meeting by telecommunication means or vote by mail or by mail
electronically, provided it is possible to verify the identity of the member who participates and votes and that this method has been
indicated in the notice of call.

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ART. 12 - (Duties of the Ordinary and Extraordinary Shareholders' Meeting)
The ordinary assembly:
a) appoints and dismisses the members of the corporate bodies and, when electing the administrative body, decides on them
number in advance;
b) appoint and revoke, when required, the person in charge of the statutory audit of the accounts;
c) appoint and revoke, when required, the supervisory body;
d) approves the Financial Statements pursuant to article 13 of Legislative Decree 117/2017;
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EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
e) decides on the liability of the members of the corporate bodies and promotes liability actions against them;
f) resolves on appeals in the event of rejection of the application for admission of new members;
g) approves any regulation of the meeting's work;
h) discusses and approves the activity programmes;
i) ratifies the replacement of resigning, lapsed or deceased members of the Governing Council approved by the Council
directive drawing from the ranking of the non-elected;
l) resolves on the annual membership fee and any extraordinary contributions;
m) decides on the other objects attributed by the law, by the deed of incorporation or by the statute to its competence;
n) delegates the Governing Council to carry out all the necessary actions to achieve the objectives defined by the association;
o) determines the spending limits and maximum reimbursements envisaged for members who provide voluntary work. Such expenses
must be suitably documented, in the manner prescribed by this statute;
p) resolves on the exercise and identification of any different activities pursuant to the provisions of this statute.
The Extraordinary Assembly:
a) decides on amendments to the deed of incorporation or the statute;
b) approves the dissolution and devolution of the remaining assets.

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ART. 13 - (Validity of Shareholders' Meetings)
The ordinary assembly is duly constituted on first call if at least half of the members are present
right to vote; on second call, which must take place at least 24 hours after the first, whatever the number of
present, on their own or by proxy.
Each member can be represented in the meeting by another member by written proxy, also at the bottom
to the notice of call. Each associate is the bearer of a maximum number of 3 or 5 proxies: 3 when the number
of members is less than 500, 5 if the number is not less than 500.
For collective members (such as other Third Sector or non-profit entities) they vote in the assembly through their
legal representative.
The resolutions of the ordinary shareholders' meeting are taken on first call by a majority of votes and with the
presence of at least half of the associates (also counting those represented by proxy), while in second position
convening the resolutions are valid whatever the number of attendees and taken in any case by majority vote.
Voting takes place with open voting except those concerning people and the quality of people (or when
the Assembly deems it appropriate).
The extraordinary assembly approves any amendments to the statute with the presence of 3/4 of the members and with a decision
approved by a majority of those present; dissolves the association and devolves its assets with the favorable vote of 3/4 of the members
associates.
Each member has one vote in compliance with article 2373 of the civil code, as compatible; to associates who
are Third sector entities, more votes are assigned, up to a maximum of 5, with the following formulas:
1 vote up to 100 associates or adherents;
2 votes from 101 to 200 associates or adherents;
3 votes from 201 to 300 members or adherents;
4 votes from 301 to 400 associates or adherents;
5 votes over the 401 members or adherents.
The members of the administrative body cannot vote:
- in the resolutions regarding their responsibility (including the approval of financial statements and reports);
- in resolutions concerning the appointment, revocation or responsibility of the auditing bodies.
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT

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ART. 14 - (Reporting)
The discussions and resolutions of the assembly are summarized in a report drawn up by the secretary or by a member
specially appointed by the assembly, and signed by the chairman and the person taking the minutes.
Each shareholder has the right to consult the minutes and to obtain a copy.

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ART. 15 - (Body of administration)
The association must appoint an administrative body (also known as the “Directive Council”). The appointment of such
administrators belongs to the assembly of associates. Those who are appointed to the board of directors must
possess specific requisites of integrity, professionalism and independence.
The administrative body is made up of a minimum number of 3 members (if more than 3, it must in any case
be odd and not exceeding 11 members) members elected by the assembly among its members; among them the assembly
it must also elect the President and the Vice-President referred to in article 16 of the present statute. The maximum number of
components is decided by the Assembly before the vote. In the event of death, resignation or exclusion of directors before
of the expiry of the mandate, the Governing Council provides for their replacement using the list of non-elected: the
replacement must be ratified by the subsequent Ordinary Assembly and remain in office until the expiry of the mandate
Board of directors. In case of lack or exhaustion of the list of non-elected, or their unavailability the assembly
provides for the subrogation by election; please note that co-optation is not permitted under any circumstances.
Remains in office for n. 4 years and its members can be re-elected for a maximum of n. 2 consecutive mandates (except the
in the event that no new candidates are presented for the partial/total renewal of the Board of Directors: in this case
the Assembly can re-elect the outgoing members). Article 2382 of the civil code applies. To the conflict of interest of
administrators article 2475-ter of the civil code applies. The possibility that one or more directors are allowed is admitted
chosen from those belonging to the various categories of members (categories: members "natural persons", members "other entities of the third
sector or non-profit).
The board of directors is validly constituted when the majority of the members is present: in the event that
is composed of only three members, it is validly constituted when all are present. It decides by majority vote
present; in the event of a tie, the subject being voted on is not approved and, if necessary, the vote must be
revived.
The administrative body must be convened through a suitable communication sent to its members
contains the agenda, date, time and location of the meeting, at least 7 days in advance. In case of proven urgency also
within 3 days.
It carries out all the ordinary and extraordinary administrative acts, without prejudice to those that the law and the statute attribute
to the Assembly:
- draws up and presents to the shareholders' meeting the Financial Statements pursuant to article 13 of Legislative Decree 117/2017;
- elaborates and implements the general programmatic lines of the activities approved by the assembly;
- implements all the resolutions of the Assembly;
- provides for the application for registration of the association in the Single National Register of the Third Sector;
- decides on the exclusion of associates.
The directors, within 30 days of the news of their appointment, must request their registration in the Single Register
National Third Sector, indicating the name, surname, place and date of birth, domicile and citizenship,
as well as the possible attribution of representation of the entity, specifying whether it is separate or joint.
The power of representation attributed to directors is general. The limitations of the power of representation are not
opposable to third parties if they are not registered in the Single National Register of the Third Sector or if it is not proven that the third parties are
they were aware.
The administrative body (the Board of Directors) has the obligation to annually prepare the Financial Statements
(according to the provisions of article 21 of these statutes) to be then proposed for approval to the Shareholders' Meeting.
Any disputes that may arise within the association must be referred to a body
third with respect to the Board, such as the board of arbitrators referred to in article 27 of this statute.
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
The assets of third sector entities, including any revenues, rents, proceeds, income in any case
denominated must be used for the performance of the statutory activity for the exclusive pursuit of purposes
civic, solidarity and social utility; to this end, the distribution, even indirectly, of profits and operating surpluses is prohibited,
funds and reserves however named to founders, associates, workers and collaborators, administrators and other components
of the corporate bodies, even in the case of withdrawal or any other hypothesis of individual dissolution of the associative relationship,
pursuant to article 8 paragraphs 1 and 2 of Legislative Decree 117/2017.

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ART. 16 - (President)
The President has the legal representation of the association, presides over the administrative body and the assembly;
convenes the shareholders' meeting and the administrative body for both ordinary and extraordinary calls.
The president remains in office for as long as the administrative body and ceases due to expiry of the mandate or resignation
voluntary or for any revocation decided by the shareholders' meeting.
At least one month before the expiry of the mandate, the president convenes the assembly for the election of the new one
chairman and board of directors.
The president carries out the ordinary administration on the basis of the directives of these bodies, reporting to the body of
administration regarding the activity performed.
The Vice-President replaces the President in all his attributions whenever the latter is unable to exercise
of its functions.

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ART. 17 - (Control body - if any)
The appointment of a control body, even monocratic (in this case it must be formed by an auditor
entered in the relevant register), is mandatory when two of the following limits are exceeded for two consecutive years:
a) total balance sheet assets: 110,000.00 euros;
b) revenues, annuities, proceeds, income however denominated: 220,000.00 euros;
c) employees employed on average during the financial year: 5 units.
This obligation ceases if, for two consecutive years, the aforementioned limits are not exceeded.
Article 2399 of the civil code applies to the members of the control body. The members of the supervisory body
they must be chosen from the categories of subjects referred to in article 2397, second paragraph, of the civil code. In the case of
collective control body, the aforementioned requirements must be possessed by at least one of the members.
The control body supervises compliance with the law and the statute and compliance with the principles of correctness
administration, also with reference to the provisions of the legislative decree 8 June 2001, n. 231, if applicable,
as well as on the adequacy of the organisational, administrative and accounting structure and on its concrete functioning. It
may also exercise, upon exceeding the limits referred to in Article 31 paragraph 1 of Legislative Decree 117/2017, the statutory audit of
accounts; in this case the control body is made up of statutory auditors entered in the appropriate register.
The control body also performs tasks of monitoring the observance of civic, solidarity and utility purposes
company, with particular regard to the provisions of articles 5, 6, 7 and 8 of Legislative Decree 117/2017, and certifies that the
social report has been drawn up in compliance with the guidelines set out in article 14 of Legislative Decree 117/2017. The social budget
acknowledges the results of the monitoring carried out by the control body.
The members of the supervisory body may at any time proceed, even individually, with deeds of
inspection and control, and to this end, they can ask the directors for information on the progress of corporate operations
or on certain affairs.
Each member, or at least one tenth of the members in associations that have more than 500 members, can
report the facts that it deems reprehensible to the supervisory body, if established, which must take the report into account in the
report to the assembly. If the denunciation is made by at least one twentieth of the members of the institution, the supervisory body
must act pursuant to article 2408, second paragraph, of the civil code.

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ART. 18 - (Statutory Auditing Body - if any)
A statutory auditor (enrolled in the relevant register) of the accounts must be appointed or a statutory auditing firm must be appointed
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entered in the appropriate register when two of the following limits are exceeded for two consecutive years:
a) total balance sheet assets: 1,100,000.00 euros;
b) revenues, annuities, proceeds, income however denominated: 2,200,000.00 euros;
c) employees employed on average during the financial year: 12 units.
The above obligation ceases if, for two consecutive years, the aforesaid limits are not exceeded.

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ART. 19 - (Economic resources - Assets)
The economic resources and assets of the association consist of:
- membership fees;
- public and private contributions;
- donations and bequests;
- patrimonial annuities;
- fundraising activities, as governed by article 7 of Legislative Decree 117/2017;
- refunds from agreements;
- any other income admitted pursuant to Legislative Decree 117/2017.
Members withdrawn, excluded or in any case terminated have the total absence of rights to the assets of the association. The
membership fees and contributions are non-transferable, non-revaluable and non-transferable.
The assets of the Entity, including any revenues, annuities, proceeds, income however denominated is used for the
performance of the statutory activity for the exclusive pursuit of civic, solidarity and social utility purposes.

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ART. 20 - (Prohibition of distribution of profits and obligation to use assets)
The association has the duty to faithfully respect the provisions of article 8 of Legislative Decree 117/2017. Particularly,
the association is prohibited from distributing, even indirectly, profits and operating surpluses, funds and reserves in any case
named to founders, associates, workers and collaborators, directors and other members of the corporate/management bodies,
even in the event of withdrawal or any other hypothesis of individual dissolution of the associative relationship pursuant to art. 8
paragraphs 2 and 3 of Legislative Decree 117/2017 as well as the obligation to use the assets, including any revenues, annuities,
proceeds, revenue however denominated, for the performance of the statutory activity for the purpose of the exclusive prosecution
of the envisaged civic, solidarity and social utility purposes.

ART. 21 - (Financial statement)
The Organization's budget documents are annual and run from January 1 of each year. They are drafted at
pursuant to articles 13 and 87 of Legislative Decree 117/2017 and the related implementing rules.
The budget is prepared by the administrative body and is approved by the ordinary assembly within 120 days of
closing of the financial year to which the final balance refers.
The financial statements must be drawn up by the Administrative Body and approved by the Members' Assembly.
It must consist of the balance sheet, the management statement with an indication of income and charges
of the entity, and the mission report which illustrates the items in the financial statements, the economic and financial performance of the entity and the
ways of pursuing the statutory purposes. Whether that balance sheet reports income, annuities, income, or income anyway
denominated in less than 220,000.00 euros can be drawn up in the form of a cash report.
The Budget must be drawn up in accordance with the forms defined by decree of the Minister of Labor and Policies
social, having heard the national council of the third sector.
The administrative body documents the secondary and instrumental nature of the activities referred to in Article 6 of Legislative Decree
117/2017 depending on the case in the mission report or in a note at the bottom of the cash report or in the
supplementary note to the Financial Statements.
The Balance must be filed with the Single National Register of the Third Sector.

ART. 22 - (Social Report)
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
It is drawn up in the cases and methods provided for by art. 14 of Legislative Decree 117/2017. In other words, if the Entity should have revenues, rents, proceeds
o revenues in any case denominated in excess of 1 million euros must be filed with the single national register of
Third sector, and publish on its website the social balance drawn up according to the guidelines adopted by decree
of the Minister of Labor and Social Policies, having consulted the control room referred to in the Third Sector Code and the Council
of the third sector, and taking into account, among other elements, the nature of the activity carried out and the dimensions
of the institution, also for the purposes of assessing the social impact of the activities carried out.
Furthermore, if the Entity should have revenues, annuities, proceeds or revenues in any case denominated in excess of one hundred thousand euros
must in any case publish annually and keep updated on its website, or on the website of
association network to which it should join, any emoluments, fees or considerations for any reason attributed to
members of the administrative and control bodies, to the executives as well as to the associates.
All the fulfilments contained and connected to this statutory article are the responsibility of the Board of Directors e
must be implemented by them.

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ART. 23 - (Paid personnel)
The association can hire employees or make use of self-employment or other services, too
of its associates (except in any case that the quality of volunteer is incompatible with any form of relationship
subordinate or self-employed work and with any other paid employment relationship with the institution of which the volunteer is a member or
associate or through which he carries out his voluntary activity) only when this is necessary for the purpose of carrying it out
of the activity of general interest and the pursuit of civic and solidarity purposes and of social utility. Anyhow,
the number of workers employed in the activity cannot exceed 50% of the number of volunteers or 5% of the
number of associates.
Relations between the association and paid personnel are governed by law and by a specific regulation adopted
by the organization.

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ART. 24 - (Volunteers - Insurance)
The association operates mainly through the voluntary work of the members and is required to register in a special
Register of volunteers those who carry out their activity on a non-occasional basis.
The volunteer is a person who, by his own free choice, carries out activities in favor of the community and the common good,
through the association, making one's time and one's skills available to promote responses to
needs of the people and communities who benefit from its action, in a personal, spontaneous and free way, without ends
for profit, not even indirectly, and exclusively for charitable purposes.
The volunteer's activity cannot be paid in any way not even by the beneficiary. To the voluntary they can be
reimbursed by the association only the expenses actually incurred and documented for the activity provided, within limits
maximum and under the conditions established in advance by the body itself or other separate regulatory measures. I am in
lump-sum reimbursements of expenses are prohibited in any case.
For the purposes referred to in the previous paragraph, the expenses incurred by the volunteer can also be reimbursed against a
self-certification made pursuant to article 46 of the decree of the President of the Republic 28 December 2000, n. 445,
provided they do not exceed the amount of 10 euros per day and 150 euros per month and the competent corporate body decides on the
types of expenses and voluntary activities for which this reimbursement method is permitted.
The quality of volunteer is incompatible with any form of employment or self-employment relationship and with any other
paid employment relationship with the institution of which the volunteer is associated or through which he carries out his voluntary activity.
For the purposes of this statute, the member who occasionally assists the corporate bodies in the
performance of their functions.
Volunteers who carry out voluntary work are insured for illnesses, accidents, and for civil liability towards i
third parties pursuant to art. 18 of Legislative Decree 117/2017.
The provisions of this article do not apply to voluntary operators of the universal civil service, al
personnel employed abroad on a voluntary basis in international development cooperation activities, as well as
operators who provide the activities referred to in the law of 21 March 2001, n. 74, except as regards insurance obligations
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
of the volunteers referred to in art. 18 of Legislative Decree 117/2017, for which said article 18 of Legislative Decree 117/2017 does not provide
exclusion.

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ART. 25 - (Dissolution or Extinction of the Entity and transfer of assets)
In case of dissolution of the association or extinction, deliberated with the favorable vote of at least 3/4 of the members,
the Assembly appoints one or more liquidators and determines the procedures for liquidating the company's assets and its own
devolution. The remaining assets are devolved, save for a different destination imposed by law, to other entities of the third party
sector, in accordance with the procedures established by art. 9 of Legislative Decree 117/2017, upon resolution of the extraordinary shareholders' meeting
Associates. Starting from the operational date of the RUNTS, the devolution is effective only once the opinion has been acquired
favor of the office referred to in art. 45, paragraph 1 of Legislative Decree 117/2017. The association will not be able to carry out operations of
transformations, mergers and demergers pursuant to article 42 bis of the civil code.

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ART. 26 - (Compulsory social books and their examination by the members)
In addition to drafting, publishing and keeping updated annually on its website (or on that of the Associative Network which
the association should be part):
1. The Social Report (Drawn up according to the guidelines adopted by decree of the Minister of Labor and Social Policies,
having consulted the control room referred to in article 97 and the National Council of the Third Sector, and taking into account, among others
elements, the nature of the activity carried out and the size of the entity, also for the purposes of impact assessment
of the activities carried out), if the association has revenues, rents, proceeds or income however denominated
exceeding 1 million euros.
2. Information on any emoluments, fees or considerations for any reason attributed to the members of the
administrative and control bodies, managers as well as members, (when the association exceeds with
revenues, annuities, proceeds or income however denominated in euros per year).
The Association must keep:
a) the register of associates or adherents;
b) the book of meetings and resolutions of the assemblies, in which the minutes drawn up for
public act;
c) the book of meetings and resolutions of the administrative body, of the control body, and of any other
social bodies.
The books referred to in letters a) and b), are kept by the administrative body. The books referred to in letter c) are required to
care of the organ to which they refer.
Associates or adherents have the right to examine the corporate books, according to the following methods: presentation of a
written request addressed to the President of the Administrative Body (the Board of Directors) with the
reasons for the request, acknowledgment of the prohibition to extract a copy, to alter them, to disclose the information
contained. The examination of the documents must take place in the presence of the Legal Representative of the association or of a
its delegate, within a maximum of 30 days of receipt by the Administrative Body of the written request.

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1 ART. 27 - (Board of Arbitrators)
The association must undertake to try to resolve any disputes that may arise amicably
within the association itself through the establishment of a Board of Arbitrators. The Board of Arbitrators is therefore
an optional body, appointed only in case of need, composed of 3 members, elected by the Members' Assembly among the
associates themselves. The arbitrators cannot be simultaneously members of the Board of Directors or of the Body of
Audit or Control Body.
The Board of Arbitrators remains in office for 3 years and its members can be re-elected for a maximum of two consecutive terms.
The Board is chaired by a President elected by the Members' Assembly.
The Board decides on disputes that may arise between members, between them and the association or its bodies.
Against the judgment of the Board, it is possible to appeal to the ordinary judge.

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ART. 28 - (Final provisions)
For anything that is not expressly provided for in this statute, the provisions of the Code of the
Third Sector (Legislative Decree 177/2017) and subsequently to the Civil Code and the related implementing provisions and to the
national and regional legislation on the subject.
The directors, general managers, members of the control body and the entity in charge of the statutory audit
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT
of the accounts respond to the institution, the corporate creditors, the founder, the associates and third parties, pursuant to the
articles 2392, 2393, 2393-bis, 2394, 2394-bis, 2395, 2396 and 2407 of the civil code and article 15 of the legislative decree
27 January 2010, no. 39, as compatible.
At least one tenth of the members, the supervisory body, the person in charge of the statutory audit of the accounts or the
prosecutor can act in accordance with Article 2409 of the Civil Code, as compatible.
EXEMPT FROM STAMP DUTY PURSUANT TO ART. 82 paragraph 5 of Legislative Decree 117/2017
EXEMPT FROM REGISTRATION DUTY PURSUANT TO ART. 82 paragraph 3 of Legislative Decree 117/2017 if for REGULATORY ADJUSTMENT