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[iaoa-education] Summer school budget issues

To: iaoa-education@xxxxxxxxxxxxxxxx
From: Laure Vieu <vieu@xxxxxxx>
Date: Thu, 04 Nov 2010 15:15:08 +0100
Message-id: <4CD2BFEC.8020102@xxxxxxx>
Hi all,    (01)

I realize now that this message should have been better posted through 
the mailing list.
so, here it is    (02)

Best,
Laure    (03)

-------- Message original --------
Sujet : Summer school budget issues
Date : Thu, 04 Nov 2010 13:16:14 +0100
De : Laure Vieu <vieu@xxxxxxx>
Pour : Obrst, Leo J. <lobrst@xxxxxxxxx>,  Werner Kuhn <kuhn@xxxxxxxxxxxxxxx>
Copie  : Nicola Guarino <guarino@xxxxxxxxxx>    (04)

Dear Leo and Werner,    (05)

I would like to understand better how you plan to handle the budget of
the summer school.    (06)

The main question is: would IAOA run the whole budget, i.e., handle all
incomes and all payments, or is there another possibility that you are
considering, namely that some other organization (university or other)
handles that, possibly with a cash advance from IAOA, and with an
agreement regarding how to handle possible losses and benefits and other
connected issues?    (07)

If IAOA will directly handle the summer school budget, then, please keep
in mind these important constraints:    (08)

- all the summer school attendees need to be IAOA members.
if not, the whole summer school is classified as a commercial operation,
and, not only we'll pay taxes on it, but (because the summer school
budget will far exceed the rest) we will surely loose the non-profit
label, something we absolutely need to avoid.
I have recently learned that there are complications with selling a
package membership+registration to those that are not yet members, as we
did at FOIS 2010, because the Italian tax controllers consider that this
is just a way to get around the law, and do look for such things.
To avoid problems, we would need to open the summer school only to
people who are already members, which means that registering to the
summer school will be a two-step procedure for those who are not yet
members. The new member approval procedure, which normally takes up to 1
week, might be a great burden, and we'll try to figure out how to get
around it.    (09)

- any other income than registration fees or public bodies subventions
are very likely to be labeled as commercial transaction, and so taxed
(taxes are not very high, though). This is the case, for instance, of
company sponsorships, which are considered as publicity space sales as
soon as the sponsors have their logos appearing somewhere.
The problems with this is two-fold.
First of all, the overall commercial incomes cannot be higher than the
regular (non-commercial) incomes of the IAOA, so, we cannot get more
sponsoring than membership fees (from 2009-2010 experience, this could
be evaluated at about 5000 euros) otherwise IAOA would become a
commercial entity, loosing its non-profit statute (same as above).
Second, having just one commercial operation forces us to change our
fiscal regime for a minimum of 5 years, with a much more complex
accounting, and the need to use the services of an official accountant
(up to 1000 euros per year). So the benefits from such sponsoring need
to be carefully evaluated, as they can turn out to be a loss rather than
an income.    (010)

- and obviously enough, this would cause a large increase of work for
myself :-)    (011)

All in all, if you have an alternative possibility to handle the budget,
please do consider it seriously, and evaluate the difficulties and the
costs associated to it.    (012)

I add here again that the bank charges on credit card payments (only
visa and mastercard) are of 1.2%. Paypal payments cost more than 3.4%.
Bank transfers are free of charge provided the charges are paid by the
issuer (standard procedure within EU).    (013)

All the best,
Laure    (014)


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