Tutela e valorizzazione delle cose d'interesse storico e artistico svolta dalle Organizzazione non lucrative di utilità sociale (ONLUS).


UFFICIO LEGISLATIVO
Prot. n.
del Risposta al Foglio N.
in data
All'Agenzia delle entrate
Direzione centrale normativa e contenzioso
R O M A
Oggetto: Tutela e valorizzazione delle cose d'interesse storico e artistico svolta dalle Organizzazione non lucrative di utilità sociale (ONLUS).

Si fa riferimento alla nota n. 2002/141601 del 22 luglio 2002, con la quale si chiedono chiarimenti in merito all'interpretazione della norma dell'art. 10 del d.lgs. 4 dicembre 1997, n. 460, che disciplina i settori di attività nei quali possono operare le ONLUS, nella parte in cui contempla la "tutela, promozione e valorizzazione delle cose di interesse artistico e storico di cui alla legge 1° giugno 1939, n. 1089, ivi comprese le biblioteche e i beni di cui al decreto del Presidente della Repubblica 30 settembre 1963, n. 1409" (comma 1, lett. a, n. 7).
Le normative richiamate dalla disposizione in argomento sono state, in tutto o comunque per la parte che interessa ai nostri fini, abrogate dal decreto legislativo 29 ottobre 1999, n. 490, recante il testo unico delle disposizioni legislative in materia di beni culturali e ambientali; e pertanto, la norma va ora letta come riferentesi ai beni culturali elencati all'art. 2, comma 1 del menzionato t.u.
Come esattamente osserva codesta Agenzia, la normativa testé citata prevede una procedura differenziata per l'attivazione del regime di tutela ivi stabilito, a seconda che il bene culturale sia di proprietà privata ovvero appartenga a soggetti pubblici o a "persone giuridiche private senza fini di lucro".
Nel primo caso, infatti, qualora i beni presentino un interesse artistico o storico "particolarmente importante" (le cose e i beni di cui all'art. 2, comma 1, lett. a, b ed e) o "eccezionale" (le collezioni o serie di oggetti di cui all'art. 2, comma 1, lett. c), oppure un "notevole interesse storico" (i beni archivistici di cui all'art. 2, comma 1, lett. d), occorre un riconoscimento da parte di questa Amministrazione, nella forma della dichiarazione prevista dall'art. 6.
Nel secondo caso, bisogna ulteriormente distinguere:- ove si tratti di beni indicati all'art. 2, comma 1, lett. a ed e), incombe ai soggetti cui essi appartengono l'obbligo di predisporre ed inviare a questo Ministero l'elenco descrittivo dei beni medesimi e la denuncia di successive variazioni.
Questi beni sono comunque sottoposti ope legis a tutela, anche se non compresi negli elenchi o nelle denunce; - i beni di cui all'art. 2, comma 1, lett. d) sono tutelati per il solo fatto dell'appartenenza allo Stato o ad un ente pubblico, senza che sia prevista alcuna incombenza né a carico del proprietario né a carico di questa Amministrazione.
I beni di cui all'art. 2, comma 1, lett. c) abbisognano sempre della dichiarazione dell'eccezionale interesse.
Si ritiene, tuttavia, che la proprietà del bene culturale, se ha - come detto - indubbio rilievo sulle forme e i modi della tutela predisposta dalle norme di settore, non sembra averne alcuno ai fini dell'applicazione delle disposizioni concernenti le ONLUS dettate dal d.lgs. n. 460 del 1997.
Il riferimento del già citato art. 10, comma 1, lett. a) ai beni culturali ed alle attività che su di essi possono essere svolte ha lo scopo di individuare uno dei possibili campi nei quali realizzare quelle "finalità di solidarietà sociale" il cui perseguimento caratterizza l'operato delle organizzazioni non lucrative di utilità sociale e giustifica le previste agevolazioni in materia fiscale e di contabilità ad esse riservate. Dal che consegue che, ai fini dell'iscrizione delle organizzazioni medesime all'anagrafe delle ONLUS, della verifica del possesso dei necessari requisiti, della sottoposizione ai relativi controlli e dell'applicazione delle previste sanzioni, è necessario che tali soggetti svolgano, nel settore in argomento, attività riconducibili alle indicate finalità di tutela, promozione e valorizzazione dei beni culturali; mentre la circostanza che i beni che costituiscono oggetto di dette attività appartengano alla medesima organizzazione ovvero ad altri soggetti, pubblici o privati, non rileva se non nei limiti in cui si renda necessario stabilire se i beni medesimi possiedano il requisito della "culturalità".

Courts Must Apply a Zoning Law as Amended Following Submission of an Application
Posted on February 24, 2008
In upholding the rejection of a draft environmental impact statement submitted pursuant to SEQRA, the appellate division reiterated the long standing rule that when a zoning law is amended, after submission of an application and before a decision, the courts

Court Rules Municipal Annexation Requires Special Election
Posted on February 17, 2008
The New York Court of Appeals ruled this week, in a case involving a contested annexation of land by one municipality from another that an informal petition by the residents of the area to be annexed was inadequate. In Matter of the City of Utica v. Town of Fr

Second Circuit Affirms Dismissal of Challenge to ?Atlantic Yards? Condemnation
Posted on February 02, 2008
The Second Circuit Court of Appeals upheld dismissal of the challenge to condemnation of private property for the Atlantic Yards Project in Brooklyn stating in the case Goldstein v. Pataki, decided on February 1, 2008: ??eminent domain has its costs, it has it

Westchester Creates New Municipal Planning Tool
Posted on January 18, 2008
The Westchester County Planning Department has posted a new Web Page which it hopes will be a planning tool for local communities and assist in regional planning. The site states: "[w]hether you are a planner or a concerned resident, you will find tools on the

To be informed of updates from this and other blogs register for free. (You will also learn about new ways to read and access the freshest law blogs.)

Village Settles RLUIPA Case With Westchester Day School
Posted on January 15, 2008
After a five year struggle in the Courts, the Village of Mamaroneck settled the RLUIPA claim of the Westchester Day School by agreeing to pay 4.75 million dollars in three installments. After the Village lost in the Second Circuit Court of Appeals this law fir

Civil Rights Action Barred When Article 78 Proceeding Provides Adequate Remedy
Posted on January 08, 2008
An action under 42 USC §1983 may not be maintained when the plaintiff had other meaningful remedies. The Appellate Division, Third Department affirmed the lower court?s granting of summary judgment to the defendants in Hughes Village Restaurant, Inc. v. Villa

Agency Has the Burden of Proving Exemption for FOIL Request
Posted on January 07, 2008
The New York Court of Appeals held that the Freedom of Information Law carries the presumption of access to records. In reversing the holding of the Appellate Division and remitting the matter for a factual determination, the Court held in Matter of Data TreeFind a Lawyer

Denial of Area Variance Due to Community Pressure Reversed
Posted on January 06, 2008
Finding that a zoning board had ?improperly succumbed to community pressure,? the Appellate Division, Second Department affirmed the lower court?s reversal of the denial of an area variance. In the case of Schumacher v. Town of East Hampton Zoning Board of Ap

Steven Silverberg Interviewed Concerning RLUIPA
Posted on December 17, 2007
Our partner, Steven Silverberg was quoted extensively today in a Westchester Business Journal Article concerning the Religious Land Use and Institutionalized Persons Act (RLUIPA) which can be read at http://www.westchestercountybusiness.com/archive/121707/1217

Site Plan Application Annulled Due to Prejudging By Planning Board Members
Posted on November 21, 2007
The Appellate Division Fourth Department reversed the granting of a site plan approval where it found that three planning board members had ?impermissibly prejudged? an application. In Schweichler v. Village of Caledonia the court dismissed claims of improper

City Attorney May Extend Time to Act Under Variance Without Zoning Board Action
Posted on November 19, 2007
The New York Court of Appeals held today in Haberman v. Zoning Board of Appeals of the City of Long Beach that the attorney representing the zoning board may extend the time to commence construction under the terms of a variance without action by the zoning b

Open Space Restriction on Subdivision Plat Binds Future Property Owners
Posted on November 15, 2007
In a case of first impression, the New York Court of Appeals ruled today that an open space restriction which appears solely on a subdivision map but is not otherwise recorded in land records is binding upon subsequent purchasers of the property. In O?Mara v.

Second Circuit Rules RLUIPA Applies to Westchester Day School
Posted on October 17, 2007
In a significant decision regarding the application and interpretation of the Religious Land Use and Institutionalized Persons Act (RLUIPA) the Second Circuit Court of Appeals today affirmed the Southern District (Connor, J.) in finding that the Zoning Board o

Resolution Approving Consideration of Cluster Development Is Not Subject to Challenge
Posted on October 13, 2007
The appellate division dismissed a challenge to a town board resolution authorizing consideration of a cluster development in the case of Maor v. Town of Ramapo Planning Board, finding it was not a ?final determination? subject to review. Toll Brothers had a

Local Law Annulled Due to Improper Segmentation of SEQRA Review
Posted on August 26, 2007
The failure to analyze the environmental impacts of a sewerage diversion plan formed the basis for the Appellate Division Second Department voiding a zoning amendment in Matter of ACI Shore Rd., LLC v. Incorporated Village of Great Neck. The Village of Great

Appellate Court Holds Adjoining Municipalities May Sue Under SEQRA To Protect Community Character
Posted on August 19, 2007
In a comprehensive review of the capacity and standing of one municipality to sue another over local zoning, the Appellate Division, Second Department, in Matter of Village of Chestnut Ridge v. Town of Ramapo, held that villages have the capacity to sue a town

Thirty Year Old Site Plan Approval Does Not Create Vested Rights
Posted on July 28, 2007
The Appellate Division found that a site plan approval obtained in the early 1970?s did not create a vested right in the zoning that was subsequently amended, even though 204 of the 330 approved units were constructed and funds were expended on infrastructure

Appellate Court Rules Use of Eminent Domain Improper
Posted on June 23, 2007
In what the Appellate Division, Second Department called a case of first impression, the court has ruled an attempt by the Village of Haverstraw to acquire a property by condemnation for affordable housing violated the Eminent Domain Procedure Law. In the ca

Second Circuit Rejects Section 1983 Property Rights Claim
Posted on April 16, 2007
The Second Circuit Court of Appeals overturned a decision by the district court that found a property owner was not bound by a restriction contained in an old subdivision and that the Town had violated the property owners? rights by refusing to issue a certifi

Register to promote your law blog. Or nominate your law blog for inclusion in USLaw.com's Law Blog Directory.
Related Links

Related Law Articles
Dumb New York Laws
Stupid Laws in the Empire State

New York Building Codes
Building and constructions laws in New York

Related Law Bulletins
No litmus test for local need; Even if a municipality reaches its 10% minimum affordable housing under Chapter 40B, a housing project may still be consistent with a local need and avoid local zoning.
The Supreme Judicial Court found that the Town of Amherst appropri...

Court Rules Zoning Change Inconsistent Township Master Plan
A Township Council amended its zoning ordinance to prohibit retail...

Court Rules Zoning Change Inconsistent Township Master Plan
A Township Council amended its zoning ordinance to prohibit retail...

Zoning Boards Have Jurisdiction to Grant Variances from Redevelopment Plan
The Appellate Division evaluated whether a zoning board of adjustm...

Standing in Zoning Appeal Conferred by Local Bylaw
The Appeals Court has determined that standing to appeal a special...