16 - Explanation
Faculty of transformation of universities into foundations
1. In implementation of Article 33 of the Constitution * in accordance with the laws and self-teaching, scientific, organizational and financial, public universities can decide their transformation into private foundations. The act of processing and 'adopted by the Senate by an absolute majority and is' approved by the Minister of Education, University and Research, in consultation with the Minister of Economy and Finance. The transformation operates from 1 January of the year following the adoption of the resolution.
status allows universities to become private foundations .. allowing the university foundations to decide the amount of fees for students, and going to affect the fundamental right to study university level, protected by the Italian Constitution through Article 33 which states: Art
33.
The art and science are free and they have free education.
The Republic lays down general rules for education and establishes state schools for all orders and degrees.
Public and private persons have the right to establish schools and educational establishments at no cost to the state.
The law, in fixing the rights and obligations of non-state schools which request parity, must ensure that these schools full freedom and their pupils an education equal to that of pupils in state schools.
It is a required examination for admission the levels and types of schools or their termination and for certification in the practice.
The process of transformation of public universities in private foundations, though not mandatory, is strongly encouraged by Article 66, through a drastic reduction dell'FFO (fund ongoing financing for the university).
present the law in fact states that during the calendar year, total student fees should not exceed 20% of the regular financing of the State (FFO), which effectively puts a cap on fees that can be pay a student.
With the transition to the university foundation may (and given the lack of funds, will) require any amount to the students, without having to reply to fixed roof or at least it is not written anywhere where the ceiling is seen that theoretically the cost of tuition fees required of students exceed 20% of what is paid by the state and therefore the same university as the state cut the funds then they should also reduce taxes! Clearly, the tax increase!
With the entry into force of Law 133/2008 is going to affect this constitutional principle, guaranteeing the right to education and training of quality who can only rely on a great economic, going to affect the constitutional principle of equality and equal dignity of citizens
decreed by Article 3 Article 3.
All citizens have equal social dignity and are equal before the law, without distinction of sex, race, language, religion, political opinion, personal and social conditions.
is the duty of the Republic to remove obstacles to economic and social nature which constrain the freedom and equality of citizens, prevent the full development of the human person and the effective participation of all workers in the political, economic and social development of the country.
At the same time witness the ultimate violation of article 9, which Article 9 states
.
The Republic promotes the development of culture and science and technology [...]
view of the substantial inability of universities to maintain a public management as a result of funding cuts and staff, research and technical - administrative suffered.
Apart from that there are implications regarding the economic powers.
universities can "find a sponsor to fund them. Needless to say the devastating effects that would have an economic research of this type in all the different academic areas.
The research is conducted in accordance with the guidance given by the lending company, according to the economic viability!
Offer to take the form of a foundation is nothing. Should be given detailed information about the terms and implications. We must clarify that it is not a real choice. For a good 80% of public universities will not be. Will be forced to recall millions of euro cut in this way. For what are we transfer the management rules to replace public with private management standards in order to streamline procedures reflect a slow bureaucracy. (Eg public procurement or estimates).
2. The university foundations to take over all assets and liabilities and the ownership of the assets of the University. At the bottom of allocation of university foundations and 'transferred, by decree of the State Property, the ownership of property already in use at the universities transformed.
All interventions are carried out by the foundation. The foundation became the owner of all the positions of credit / debit University transformed. Furthermore, it is transferred to the ownership of the buildings already in use.
3. The acts of transformation and transfer of properties and all operations with them connessesono exempt from taxes and fees.
4. The university foundations are non-profit organizations and pursue their goals in the manner permitted by their legal nature and operate in compliance the principles of economy of management. It 's not allowed in any case, the distribution of profits, in any form. Any proceeds, rents or other profits arising in the course of activities under the statutes of the university foundations are designed entirely to the pursuit of the objectives thereof.
The only legal form of associations, foundations
is not enough to qualify for tax non-commercial entities.
fiscal framework:
In order to classify an institution as non-commercial use is necessary to consider the
Articles. 73 beds. b) and c) of the Income Tax Code. These rules consider:
- the formal requirements of the Statute
- the type of activity
effectively exercised - the weight of any business
First, the nonprofit must have a written constitution from which it can detect
which is the main object of the institution or the activities carried
essential to achieve the goals directly primary institution aims to achieve.
After determining the principal activity is necessary to understand, in substance, if such
activity is commercial or is exercised in the performance of the company consists
main reason for living entity. In this case, the body is inserted between commercial entities.
If the activity business is secondary to the principal activity
then the entity may be classified among the non-profit organizations. In summary
a non-commercial entity may engage in other activities - commercial subsidiaries
and instrumental - from the principal. We distinguish, then, between:
- institutional activities, is the main activity in the attainment of the objectives set by statute
. The conduct of this activity is the raison d'etre
entity and is therefore always present;
- business subsidiary to the first. Basically a means
respect to the institutional and generally meets the need to raise the funds necessary to finance
the institutional.
This report instrumentality of the business than institutional
is vital for determining whether an entity must be considered "not commercial" and what
because the commercial activity is at the service of institutional purpose.
5. Transfers by way of contribution or donation made to the university foundations are exempt from taxes and indirect taxes and fees owed to any other title and are fully deductible from income of the payer. The fees for notarial acts of donation in favor of university foundations are reduced by 90 percent.
transfers to the Foundation are exempt from taxes and duties. The legal fees for acts of donation to the foundation are being cut down by 90%. The transfers are deductible.
When calculating the income "tax" (the one on which they are applying the percentage rates of income tax) will be "minus" amounts which are deductible. These sums may be provided by the IRS (tax deductions for family expenses, by category of work) or can be applied by the taxpayer in the case of expenditure incurred for which the tax authorities to grant this type of facility costs ("deductible").
practical terms, if my gross income before applying the deduction is 20,000 €, subtracting deductions amounting to € 3000 you have a taxable income (on which the tax is calculated) of 17,000 €.
What is the ultimate benefit to the taxpayer? The amounts which are deductible, you pay a tax equal to the marginal income tax which the taxpayer is subject. If that rate is 27%, in the example do not pay 27% to € 3,000 (ie € 810).
6. At the same act of transformation are adopted statutes, administrative regulations and accounting of university foundations, which must be approved by the Minister of Education, University and Research, in consultation with the Minister of Economy and Finance. The statutes may provide for the entry of new players in the foundation university, public or private.
This is a critical issue in terms of ethics. Once you place the shift from public to form a private, should reshape the fabric of rules governing the organization. The questions are basically:
- After passing the old statute will have something else?
- Would not it be better to choose a priori a limit in the presence of private governance? This would avoid
The pilot, by the latter, toward goals unrelated to the organization.
7. The university foundations to adopt a regulation for the University administration, finance and accounting
, also departing from the accounting regulations of the State and public institutions
, while respecting the constraints deriving from EU.
8. The university foundations have managerial autonomy, organizational and accounting
in accordance with the principles set out above.
9. The economic and financial management of university foundations ensure a balanced budget.
The budget is drawn up at intervals Annual. It is understood the public funding system;
for this purpose is an element of assessment, equalization purposes, the amount of private funding of
each foundation.
There is a system of public funding regardless.
The extent of private financing, however, depends on an assessment.
Private financing has a fine balancing. What does this mean?
What kind of equalization are we talking about?
- Economy - balancing equation?
- Statistics - procedure in which a succession of irregular or intermittent data is modified to eliminate possible errors or contradictions that it contains?
- TAX - allocation of taxes based on income and thorough investigation based on principles of fairness and justice?
10. The supervision of university foundations and 'exercised by the Minister of Education, University and Research in cooperation with the Ministry of Economy and Finance. Colleges and universities of the mayors of foundations' ensured the presence of representatives of government vigilance.
11. The Court exercises control over
university foundations in the manner prescribed by law March 21, 1958, No 259 and report annually to Parliament.
The university is already subject review by the Court of Auditors.
12. In case of serious violations of the law relating to the proper management of the foundation university
by the boards of or representing the Minister for Education, Universities and Research
appoint a special commissioner, without new or higher charges to
charge of public finance, with the task of safeguarding the proper management of the
and within six months from the appointment of new directors will then appoint the same entity, according
as required by statute.
Who pays for the work of the Special Commissioner?
13. Until the conclusion of the first collective bargaining agreement, administrative staff of the university foundations
apply the economic and legal force at the date of entry into force of this decree
.
14. University foundations to continue to apply existing provisions for
State University as consistent with this section and with the private nature of
Foundation.
For cases not covered by Regulation of the foundation, please refer to the previous regulations.
FINAL CONSIDERATIONS:
We are facing a real change in the unilateral act of university governance.
It 'important to note that with the change of form legal foundation is expected to rise in taxes well beyond the current situation and pace of a vulgar discrimination based on the ability of universities to provide resources. Our territory is clearly devoid of the fabric of companies that fund the foundations may allow the survival and cost management.
At the same time is clearly full of situations and dynamics of patronage, opaque operations that once enclosed within the walls of an ideal private system could become completely invisible, or implied.
Wanting to imagine that this provision was written in good faith we believe that the ultimate goal would be to create a direct contact between students and companies to contextualize and perhaps even "territorialization" of the future work. It should be noted, of course, that the cost-effectiveness of the transition is expected to exceed the threshold of at least half billion euro .. And it's all to try.
Last but not least the question of the autonomy of foundations: the urgent need is to attach the law to protect the autonomy of the rules in relation to the activities of teaching and research.
The lack of such details could lead, as on that, The pilot, could put the research to complete service of the lenders who act for a fundamental interest which may not correspond to the locus with the mission of the university foundation. At the donor are given incentives clearly visible with respect to legal fees and the possibility of acts of deduction. EXPLANATORY facilities so closely that almost exude the fear of not finding the lenders .. bringing the system to collapse even more intense than that in which we are already.
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