Professional Documents
Culture Documents
Enterprises:
Italian and Polish
Experience
Wałbrzych 2008
TRANSNATIONAL COOPERATION
FOR SOCIAL ENTERPRISE DEVELOPMENT
E DELLA PREVIDENZA SO C I A L E
Direzione Generale per le Politiche
per l’Orientamento e la Formazione
I. Introduction 7
II. Description of Social Economy 9
Social Cooperation in Liguria 9
Social Economy and Non-Governmental Sector Situation in Poland and Lower Silesia 12
III. Legal Framework 15
Legal Framework for Social Cooperatives in Italy 15
Polish Legal Framework Connected with Social Economy 19
IV. Best Practices 21
Best Practices in Liguria: 21
Social Cooperative “Jurodivy” 21
Social Cooperative “Agriellera” 22
Social Cooperative “Il Cammino” 23
Social Cooperative “Il Girasole” 24
Best Practices in Poland: 25
Local Community Integration Center Piatkowo – Branch of Integration Center “School “Barka” 27
This publication is one of the results of work of trans- social enterprises of both Regions and a handbook is-
national project TCSED: Transnational Cooperation for suing on common experience of both Partnerships.
Social Enterprice Development, implemented by two
Development Partnerships (DPs): CRESCENDO from This handbook:
Liguria Region (Italy) and MUFLON from Lower Silesia describes social economy context and its legal
Region (Poland). The project was based on the DPs framework in Italy and Poland, paying specific at-
work aimed at applying social economy in disadvanta- tention to Regions;
ged areas in Italy and Poland. Both DPs dealt with social presents the best practices from Liguria and Po-
and professional exclusion of disadvantaged groups land, demonstrating vocational and social inte-
of people and with necessity to improve the quality gration of disadvantaged groups;
of services offered to them. It was connected with the specifies types of organizations and instruments
fact that both regions had a high unemployment rate that support social economy in both countries
and looked for ideas of new job opportunities after and Regions;
the great industrial reconversion occurred before the summarizes activities and results of the transna-
80-ies. DPs recognized that the development of social tional cooperation between CRESCENDO and
economy can help people to find working places, to MUFLON.
run a new business, to get new skills to fill the gap for
future work in innovative sectors. The brief statements of the handbook are translated
Since 2006, the transnational activities implemented in into Polish and Italian as well as additional information
the project had been particularly intensive and useful can be found at our web-site www.tcsed.org.
and included transnational meetings and study visits
in both countries, a web-site design www.tcsed.org, We hope that our common experience will inspire pe-
a final event of the project conducted in Poland with ople and institutions to understand, support or create
representatives of regional authorities, institutions and social enterprises employing disadvantaged groups.
Description
II of Social Economy
Social cooperation began in Liguria, exactly as in whole Social cooperation in Liguria deals nowadays with:
Italy, after the issuing of Law no. 381/91 in order to make
up for the lack of replies to the needs of the weakest A-TYPE SOCIAL COOPERATIVES:
social sectors by the State, as a consequence of budget Children and Youth Services
cut-offs, and by profit-oriented enterprises. educational fostering
Law no. 381/91 institutionalizes its profile and promotes rehabilitation therapeutic psychiatric assistance
its role: “The aim of social cooperatives is to pursue the residential centers for holidays
community’s general interest to citizens’ human promo- educational and assistance communities
tion and social integration by: management of aggregation, entertainment,
a) managing social, health care and training ser- and summer centers
vices; management of lodging communities for drug
b) carrying out different services, such as agricultur- addicts and juveniles
al, industrial, commercial, or services ones, aim- management of complementary services for
ing to work integration of disadvantaged people” nurseries
(Art. 1). management of social and health care structures
of a social and rehabilitation kind for differently
disabled people
guidance and support for immigrants
home assistance services
family support and social mediation services
spare time management services for children
and teen-agers (before and after school)
10
700.001 - 1.000.000 €
150.001 - 300.000 € 700.001 - 1.000.000
6% €
14% 6%
300.001 - 500.001 € 500.001 - 700.000 €
12% 6%
11
Currently, there is a discussion in Poland regarding form blished under the private TV channels such as POLSAT
and character of the non-governmental sector: on the Foundation and TVN Foundation. The important step
one hand, there are non-governmental organizations in developing public awareness was to introduce 1%
(foundations and associations); on the other hand, the- mechanism, which has provided each citizen with the
re is an idea of social economy with social enterprises opportunity to give 1% of own taxes for any organiza-
as key players. tion of public profit.
The identity of the non-governmental sector has been Therefore can we say that the non-profit sector is de-
shaping since the beginning of 1990-ies. It has started veloping well and presents an important, strong and
with a handful of big organizations such as the Polish everlasting element of our state and democracy es-
Red Cross (PCK), the Polish Committee of Social Help tablished after 1989? Unfortunately, we cannot. The
(PKPS), MONAR and ill-associated slogan of community surrounding of the non-profit sector has changed also,
work. It has been arisen on political and economical so it looks poorly against the background of public ad-
changes and the “spirit of solidarity”. The beginning of ministration sector, not mentioning the business one. It
90-ies broke out in creation of non-governmental orga- hasn’t become a real partner that has equivalent influ-
nizations (NGOs) and civil initiatives as well as replaced ence on Poland’s growth. It lacks not only strength of
the slogan of community work into volunteering. Now capital, which will always be its weakest point, but also
we have not only a definition for a non-profit organi- strength of community activity such as when people
zation together with the Law on the non-governmen- take everything in their own hands, such as it was at
tal sector within Polish legal framework, but also the the beginning of 90-ies.
number of organizations included into this sector has When evaluating development of the non-governmen-
increased greatly – over 63.000 foundations and asso- tal sector since 1989, we see a lot of successes and chal-
ciations registered. The meaning of volunteering and lenges in different spheres when dealing with professio-
non-governmental organizations got absorbed into nalism, standards and ethics of activities, as well as when
society mind mainly due to the activities of the largest building relations with public and business sectors. In
organizations like Polish Humanity Act (Polska Akcja the sphere of professionalism NGOs constantly impro-
Humanitarna), CARITAS, the Great Orchestra of Chri- ve qualifications of specialists engaged in activities and
stmas Charity (Wielka Orkiestra Świątecznej Pomocy) management competences, which is also tightly related
and ppublic relations activities of the foundations esta- to requirements for project applications for EU Funds. As
for the sphere of relations with public administration, the
main success was the joint work over the Law on public
profit organizations and volunteer activity. Consequen-
tly, it obliged local authorities to prepare annual plans on
cooperation with NGOs. The process of uniting organiza-
tions into federations on national and regional levels also
contributed to relations with governmental structures.
Federations work on and then present their joint posi-
tion and opinions. For example, during consultations on
the new period of EU funds programming, NGOs actively
participated together with government representatives.
Crescendo in children community center, Walbrzych The sphere of cooperation between non-profit and bu-
12
siness sectors has some good cases to share, thus it still presently, economization of the non-profit sector is
stays as a challenge. Additionally, a new term “social eco- connected not with the course of social entrepre-
nomy” has appeared in Poland recently. Basing on expe- neurship, but mainly with applying EU funds.
rience of the countries of the Western Europe, Poland NGOs pay too little attention to economization of own
is establishing own model of social economy. This new activities, mostly because of non-for-profit goals – on
concept has evolved a lot of discussions, conferences the one hand, and lack of concern and competences
and publications. Such a fuss around social economy led in financial management – on the other hand. Those
to the idea that everything that has been earlier connec- organizations that managed to prepare and establish
ted to non-governmental sector is indeed the social eco- administrative and financial resources for funds from
nomy. It makes NGOs start thinking about economical EU (which are incredibly huge comparing to previo-
measure of own activities. Do they really think so or is usly available funds for NGOs) are now at risk of losing
it only an easier access to EU funds for them? Anyway, non-profit and social character. They rarely involve vo-
new popular concept brings up again the question on
identity of the non-profit sector, after 17 years it has been
shaping, drawing problems and challenges: what the
definition will be and how NGOs will differ from public
administration and business sectors.
In this case, not going too deep in discussions, le-
t’s identify social economy as “science” about insti-
tutions that perform activities not for profit. This
definition is so broad that covers not only non-go-
vernmental sector, but also public administration
(for example, Community Integration Centers and
Clubs, established within public institutions) and
business sector (for example, cooperative banks). Crescendo in the hospice named after Jan Pawel II, Walbrzych
The most visual and realistic form of social economy
is social entrepreneurship as an activity conducted lunteers and local communities in own activities, thus
not for profit, related to service and products trade transforming into institutions for task implementing.
and accompanied with a social mission. In Poland it They have to create and maintain a too little flexible
has been associated mostly with social enterprises, structure in order to fulfill bureaucratic requirements
although their legal forms can vary. Now social en- when financed from EU funds. These all lead an NGO
trepreneurship is all for employment and social inte- to losing the mission and its social character.
gration of people that have difficulties with finding However, it’s not only NGOs that produce risk tendency,
a job and social problems, who are generally at risk but the community itself. Community activity is the root
of marginalization. Many non-governmental organi- of non-governmental identity, the activity for common
zations help such people in different ways. Additio- good over individual interests. Unfortunately, after bre-
nally, these people can be offered assistance in orga- akdowns in the 80-ies and 90-ies, the Poles ran for own
nizing own working places in a co-established social individual, mainly material future. They barely get invo-
enterprise. Thus NGOs may economize own activity lved in dealing with problems within their community,
and improve own competences in financial mana- only if the problem is their own, they are more active.
gement through supporting development of social Common actions like building a playground for chil-
entrepreneurship, tight collaboration with business dren or painting the entryway walls are very rare, not
and delivering services at free market. However, speaking of such actions as monitoring and evaluation
13
of programs implementation by local authorities. The There are over 4.700 non-governmental organizations
Poles willingly participate in occasional events such as (NGOs) in Lower Silesia, what makes this region be
The Great Orchestra of Christmas Charity or pre-holiday among those that have the biggest amount of NGOs
food-rising for poor people, but their everyday social considering to region’s population: 16 organizations for
activity is quite low. A socially active person is not very 10.000 citizens (to compare: in Mazovia region, where
popular, therefore it is important to promote and create Warsaw is the capital – 19 organizations).
a positive image of such activity. Elements of civil edu- There are 11 social cooperatives in Lower Silesia, spe-
cation have been introduced in the Polish schools and cialized in gastronomy, farm-tourism, computer gra-
they should be spread to reach different community phics, construction and building, landscaping and care
and age groups. for aged people.
14
15
in 1991 the Law no. 381, the first reception and their own subjective condition, are qualified as
codification in Italy of a new entrepreneurial members.
model, naturally born out of the government In social cooperatives are foreseen following main
fabric: the social enterprise. member categories:
ordinary members, who carry out paid ser-
The new cooperatives could be created in that way vices,
on the basis of a certain legal framework, without user members, who avail themselves of com-
the problems that complicated experiences before pany’s services,
1991, also considering that, since then, a wider ap- working members “disadvantaged people”,
plicative and severe set of rules has been developed, who shall be at least 30% of Cooperative’s
allowing those cooperatives to work with more line- workers (both members and non-members),
arity and tranquillity. volunteer members, who carry out their ser-
vices receiving expense refund and insurance
Law no. 381, for it, but no salary.
dated November 8th, 1991
Regulations for Social Cooperatives Social cooperatives shall compulsory choose some
The Law no. 381, dated November 8th, 1991 regula- clauses defining the company’s mutual aid charac-
tes establishment and operation of social cooperati- teristic for tax relief.
ves, formerly known as “Solidarity Cooperatives”. The- What follows is particularly provided for:
ir aim is to pursue the community’s general interest a) the prohibition to distribute reserves to mem-
to citizens’ human promotion and social integration. bers during the company duration;
In this sense the mutual aid, the typical aim for social b) the prohibition to distribute benefits to mem-
cooperatives, is extended also to their members’ so- bers more than the fixed limits, corresponding
cial and cultural improvement. to company loans profitability;
Through social cooperatives the mutual aid takes c) the assignment of company assets to public
form of solidarity pursue among partners and other interest goals in case of its winding up, not in-
subjects (the community). According to this law the- cluding its stock capital but including mutual
re are two main kinds of social cooperatives, each of aid funds.
them with own operating regulations: Adopting these mutual aid clauses is compulsory
1) deals with managing social, health care and for social cooperatives; relating to the social services
training services carried out by employed that they carry out, any profit must be excluded. So-
members and volunteers, in addition to the cial cooperatives profiting from tax breaks must be
users of the same services (A-type Social Co- entered into the Prefecture Register. Regions must
operative); create social cooperatives Regional Registers, in or-
2) deals with economical services in industrial, der to simplify controlling activities. Each Social Co-
agricultural, and services sectors aiming to operative is due to be controlled at least once a year
the integration and recovery of disadvantaged in order to remain in the Regional Register.
people (B-type Social Cooperative). In the lat-
ter, the users of the Cooperative’s services are Law no. 381,
the same disabled people among its mem- dated November 8th, 1991
bers. It is compulsory that the disadvantaged Social Security Relieves
people integrated in the Cooperative are at For B-type social cooperatives, given their double
least 30% of its workers and, according to aim to introduce in the work market disadvantaged
16
people and produce goods and services, some facili- tions or exemptions from paying taxes, falling within
tation is provided for: their own competence, and from executing related
- departing from provisions on contracts with fulfillments.
the Civil Service, public bodies may enter into Facilitations on register taxes: for non-profit compa-
contracts with social cooperatives for supply- nies the fixed tax on incorporation deeds and com-
ing goods and service, different than social, pany modifications for the amount of Lire 250.000
health care, and training ones; is to be applied. In case of goods transferring, the
- the total percentage due for compulsory so- reduced amount is to be applied, provided that the
cial security on salaries paid to disadvantaged non-profit company declares in the deed its will to
people is set to zero. use directly those good to carry out its own services
and that the real use is made within 2 years from its
Law no. 381 indeed recognizes the social security purchase.
1
exoneration, regarding also the amount at the wor- Exemption from taxes on shows carried out occa-
ker’s expense, for social cooperatives whose aim is sionally by a non-profit company, provided that:
the work integration of disadvantaged people, both 1) the service is carried out occasionally; 2) the se-
for members and other disadvantaged employed rvice is carried out in concurrence with celebrations,
workers. Volunteer members and members of the festivities, or public opinion awakening campaigns;
other type provided for by Law no. 381/1991, i.e. 3) a communication is sent before the beginning of
B-type cooperatives, whose aim is managing social, each event to the public body having jurisdiction on
health chare, and training services, are excluded. the territory.
Facilitations on lotteries, bingos, and charity baza-
Tax Breaks for Social Cooperatives ars: complying with some pregnant conditions and
regarding indirect taxes, duties and lo- some rigid limits, and after obtaining a specific au-
cal taxes (C.M. 168/E dated June 26th, thorization by the Revenue Office, these events are
1998) only subject to a withholding tax proportionally to
Exemption from stamp tax on acts, documents, in- the amount of prizes.
stances, contracts (and their copies, also if certified), After this close examination it shall be pointed out
abstracts, certifications, declarations, and statements that, even if those tax breaks alone are not sufficient
issued or required by non-profit companies. Fore- to promote the Third Sector, they aren’t in general
going listing is to be considered as exhaustive, not known by the enterprises and private people who
being included in the exemption any document not would like to contribute in different ways to not-for-
listed. profit sector development and financing:
Exemption from government license taxes on do-
cuments and measures regarding non-profit com- Regional Law of the Region of Liguria
panies. n. 23, dated June 1st, 1993
Exemption from taxes on inheritances and donations The following sections are the most interesting.
in favour of non-profit companies, also extending to
mortgage and cadastral taxes regarding those trans- Section 2: Register establishment
fers. The Regional Roll of social cooperatives is established
Exemption from local taxes: Municipalities, Pro- at the Regional Board Presidency. The Roll is divided
vinces, Regions and the Autonomous Provinces of into following sections:
Trento and Bolzano have the discretional power to A) cooperatives that manage social, health care,
deliberate in favour of non-profit companies reduc- and education services;
17
18
19
The Law on Public Benefit Organizations non-profit company. The definition of social entrepre-
and Volunteering neurship has not yet been established in Poland.
This Law is the latest regulation, introduced in 2003. The
new law addresses a number of key issues: including Social cooperatives have a legal status. They conduct
a new legal status for NGOs carrying out public benefit activities for disadvantaged groups, for people at risk
activities, incentives to encourage public philanthropy, of social isolation, with low-level professional qualifica-
tions and disabled people.
20
IV Best Practices
Background
The cooperative was created in 1999 on the basis of
the experience made by the social cooperative L’Altro
Sole, whose main activity is transporting disadvanta-
ged people on behalf of the Municipality of Genoa and
its relationship with the cooperative Solidarietà based
in Milan.
The work has been initially developed thanks to the co-
operative Solidarietà, based in Milan that supported us
Social cooperative “L’Altro Sole”, Genoa
in beginning with toner cartridges disposal, then many
new customers were won by means of a detailed com-
mercial activity. Organizational Model//Stakeholders,
In this work the cooperative integrates disadvantaged partnerships, networks.
people by taking over tertiary jobs and through the di- The cooperative supports the Compagnia delle Opere
sposal of printer toner cartridges which, according to and is tied to similar cooperatives operating in Lombardy.
the Ronchi Act, must be handled as special waste. Our
cooperative is also supporting Training Services for Au- Targett (disadvantaged workers) and their roles and po-
tonomies activity, allowing disabled people to be inte- sition
grated into the productive fabric in particular activities 2 drug addicts (and former ones) and 1 convict that are
under specialists’ supervision. involved in everyday work.
21
22
Financial Data ti, Sanremo, Taggia, Riva, Imperia, Diano Marina, San Bar-
Production value: 250.000 euro tolomeo, Laigueglia, Albenga, Savona, and Albissola.
Cost for raw materials and services: 85.000 euro We also work for the Province of Imperia and collaborate
Salaries: 126.000 euro with the Region of Liguria, Councilor’s Office for Active
Employment Politics, on vocational integration as well as
SOCIAL COOPERATIVE “IL CAMMINO” with the following training bodies: @esseffe, Iripa, Scuola
Il Cammino Società Cooperativa Sociale Edile, and Parasio for staff training.
23
Regional Law no. 23/93, and thus of the chance Description of the activities
to directly procure services in case of a project The cooperative provides assistance and surveillance se-
about work integration; rvices, in addition to entertaining activities addressed to
lack of an assessment politics on work integra- young and elderly people, and disadvantaged catego-
tions; ries: elderly, disabled people, psychical patients.
insufficient coordination capacity of social coop-
eratives and management capacity of the “social Organizational Model//Stakeholders,
market” by cooperatives’ associations in Imperia. partnerships, networks
It is an A-type cooperative.
Innovative Value 95% are public partners, 5% are private partners.
Not mentioned.
Target (disadvantaged workers) and their roles and
Financial Data position
Production value: over 4 million euro The beneficiaries of the cooperative’s services are elderly,
Cost for raw materials and services: 1,25 million euro disabled people, psychical patients.
Salaries: about 2,5 million euro
Critical Aspects
SOCIAL COOPERATIVE “IL GIRASOLE” Most of the turnover is due to domiciliary assistance. This
Contact Info: is a big problem for our cooperative, since applying the
Via XX Settembre, 119, 19100 La Spezia (SP) national working contract implies that the Municipality
Tel: +(39.0187) 735392 pays only for the effective work hours, without taking
Fax: +(39.0187) 1873519 into account the flexibility, due to the work done for the
users it refers to.
Background
The cooperative aims to carry out suitable operations Innovative Value
that may allow it to be a partner for local public bo- Widening of reference market, product/service diver-
dies, also from the point of view of investments for the sification, merging, buying, incorporations, adhering,
welfare growth. and quality process implementing, managing group
changing.
Financial Data
More than 2 million euro
24
SOCIAL SERVICETRADEPRODUCTION
COOPERATIVE IN BYCZYNA2
Contact Info:
Polanowice 82a, 46-220 Polanowice,
p/o Byczyna
Tel. +(48.77) 414 45 11
http://www.spoldzielnia.byczyna.pl/
Background
Byczyna is a beautiful middle-age town surrounded
by defense walls. There are a lot of sites: ancient walls
of XV century, evangelical church of XIV century, go-
thic chapel and Sandy Tower. About 10 thousand
Social cooperative in Byczyna: construction and repairs
people live here. Lack of industry and perspectives (The photo is from Atlas Dobrych Praktyk)
for agriculture increased the number of unemploy-
ed up to 1083 people in 2004 (54% of them were Description of the activities
under the age of 34). Most of them have low or unc- The Cooperative conducts the following activities:
laimed qualifications. Therefore, they had to address construction and building – contracts from
for social allowance, which cost the district budget public administration, housing cooperatives,
150.000 PLN (40.500 Euro). District administration individuals and companies (seasonal works –
tried to change the situation in order to reduce so- dust and snow cleaning, tree cutting, etc.);
cial budget expenses, develop the district and stir up education;
the citizens. within the local project “Employment Around
The history of changes has started in 2001, when By- the Town” – mostly construction of stoneblock
czyna Social Assistance Center designed the program pavement and wooden middle-age style town,
“Self-Dependence.” Then the Law on Social Employ- renovation of ancient town walls, etc.
ment passed in 2003 provided the administration These activities gave job and salaries to 10 people as
with other opportunities and in 2004 they opened well as led to decrease of unemployment and incre-
Community Integration Center “CISPOL.” The Center ase of district budget income in Byczyna.
created individual programs of social employment
with additional education in writing, reading and Organizational Model//Stakeholders,
speaking, personal manners, paper work as well as partnerships, networks
with vocational trainings for builder, gardener, car- The stakeholders are all customers: institutions (District
penter and mechanic. In the first group of 34 parti- Employment Office, Community Integration Center,
cipants, 15 people were chosen to establish a social etc.), district administration, companies and individuals.
enterprise for service, trade and production.
2
Atlas of the Best Practices (Atlas Dobrych Praktyk), issued within the project „Seeking the Polish Model of Social Economy” (W poszukiwaniu polskiego
modelu ekonomii społecznej), implemented with co-financing of European Social Fund within Common Initiative EQUAL.
25
Organizational Model//Stakeholders,
partnerships, networks
The Board consists of 2 people: the Chairman and Deputy.
Represent the cooperative and rule everyday, prepare an-
nual activity plans, annual narrative and financial reports
and submit them to the General Meeting of all members.
General Meeting of all cooperative members makes
Catering on the event in the castle “Ksiaz” by the social cooperative important decisions (purchase of equipment, accepting
“The Gardens of Tastes”, Walbrzych new members and annual activity plans, etc.).
26
27
there are no companies that could provide working pla- nity Integration Center in Piatkowo, Poznan. City Family
ces. Even those who have job do not have enough mo- Assistance Center helped with recruiting participants
ney for life and utilities payment. Thus about 50 families among suburbs residents for the program of social and
have got eviction sentences and over 450 families are in vocational integration. The School No.15 provided the In-
debts for over 4 months. The Administration of Suburbs tegration Center with premises in the school basement
has a lack of 5 mln. PLN (over 1,3 million euro) in their which only had to be repaired and equipped. The Admi-
budget because people do not pay rent. nistration of Suburbs declared that after the vocational
The Foundation of Mutual Help “Barka” working in Po- training would help with providing working places.
znan proposed to design a joint program for vocational
integration of unemployed residents of two suburbs, Target (disadvantaged workers) and their roles and
which also may lead to reducing of debts. position
Residents of “bedroom suburbs” Piatkowo and Wino-
Description of the activities grady in Poznan – unemployed people that lack self-
vocational training (including, gardening, gas- confidence, energy, qualifications, have problems with
tronomy, care over aged people and over dis- alcohol addiction, payment for utilities and rent for more
abled people), than 4 months or have already eviction sentence.
educational courses (use of computer, office
equipment), Critical Aspects
seminars (regarding entrepreneurship and meth- alcohol addiction of some participants,
ods of active job search). no opportunity to support working people with
low income who are still at risk of eviction,
Results of activities: weak promotion of Community Integration
1) A 5-member social cooperative “Tajemniczy Ogrod” Center (small number of involved participants
(“The Secret Garden”) was established to take care of among suburbs residents),
landscapes in one of the “bedroom suburbs” in Poznan: technical issues: too small premises, lack of funds
cutting lawns and hedges, planting trees, cleaning en- for repairing and investments.
tryways in the houses, etc. Their clients are suburb’s resi-
dents, Administration of the Suburbs and schools. Innovative Value
2) A 7-member social cooperative “Art-Smak” was esta- grass-root activities: good needs assessment,
blished to deliver gastronomy services. It started with flexibility: activities change according to the situ-
several lunches for poor schoolchildren financed from ation,
City Family Assistance Center. Now they serve over 100 close to beneficiaries,
lunches and deliver catering for workers and guests in collaboration with local partners,
Integration Centers and Foundation “Barka”, conferences support from Holding “Barka” – union of organi-
and other meetings. zations that have a lot of experience and abilities
3) In November 2007, workers of Integration Center – in conducting integration programs.
Piatkowo together with other stakeholders registered
the Association “Etap” Financial Data
About 0,5 million PLN (over 135.000 euro)
Organizational Model//Stakeholders,
partnerships, networks
In March 2006, the Foundation of Mutual Help “Barka”
and Association “School “Barka” initiated a Local Commu-
28
Support to Social
V Economy
SOCIAL CONSORTIA
The role of a social consortium is to represent the adhe-
ring cooperatives towards social bodies and private sub-
jects and promote the development of new company
enterprises.
A social consortium may:
obtain, on behalf of its adhering cooperatives, con-
tracts for works or supplies of every kind and take
care, on behalf of its consorted enterprises, of the
negotiation and acquisition process with local pub-
lic bodies, private companies, other public bodies
or companies by eventually promoting the estab-
lishment of temporary company groupings;
foster promotional activities, carry out studies Muflon in consortium Roberto Tassano, Sestri Levante
and market researches;
supply its adhering cooperatives with the most SOCIAL CONSORTIA IN LIGURIA
suitable services to guarantee the best develop- AGORÀ
ment of their business, also by organizing profes- www.consorzioagora.it
sional training courses; CAMPO DEL VESCOVO
coordinate the activity of its adhering coopera- www.campodelvescovo.it
tives in order to foster useful links between them; CRESS
these prove to be particularly needed in the ex- www.cress.it
ecution of complex works requiring different GIANELLINRETE
technical specializations; www.consorziotassano.it
control on the respect of agreements entered IL SEME
into by the partners that are involved in a job www.consorzioilseme.it
and regulate the organization of the services de- IL SESTANTE
livered by cooperatives; Via Rella 1/4, 17100 Savona
arrange quality control systems on delivered ser- Tel: +(39.019) 812515
vices, also by creating quality brands; PROGETTO LIGURIA LAVORO
help its adhering cooperative access to funds, www.valoriaggiunti.org
grant funding within its own capability, help PROMOS
consorted companies solving their financing or Via Lunigiana 229c/d, 19125 La Spezia
insurance problems also by entering into agree- Tel: +(39.0187) 524377
ments with banks and financing or insurance ROBERTO TASSANO
companies. www.consorziotassano.it
SOL.CO. LIGURIA
Thus, a social consortium is an instrument completing Via Martiri Della Liberta’ 27, 16156 Genova
and not substituting cooperatives’ capabilities, since it Tel: +(39.010) 6973690
delivers: TAU
technical and professional support; Via Gazzi 63/1 Loano
representation of their interest; Tel: +(39.019) 677800
fostering of social and economical politics. Fax: +(39.019) 675515
30
COOPERFIDI
www.filse.it
31
experience of three years and suitable dimensions and In these four years, this Measure has granted funds
efficiency levels. It shall also be able to provide start-up for a total amount of 8,659,000 euro, whereas the
consulting. amount of investments carried out or pending is
18,200,000 euro.
FILSE Centro Sviluppo Economia Sociale works with FILSE;
www.filse.it this is an organization whose aim is promoting study-
In the programming period 2000-2006, FILSE (Region Li- ing, research, communication and training activities
guria’s Finance Company) has managed the Measure 3.4 in the field of social cooperative and not-for-profit
of the Objective-2 Program “Aids to social enterprises”, associations. It promotes also the dialogue with as-
that foresaw the granting of loans and subsidies in order sociations, foundations and all subjects that pursue
to carry out investments about real estate, renovations the same company aim or that are an expression of
machinery and equipment, and services. volunteers and social economy.
32
tre of Support to Social Entrepreneurship (RCSSE was want to create working places and start social and
established within the project Partnership MUFLON and cultural activity for themselves and local commu-
located in Walbrzych) in support of newly established so- nity;
cial cooperatives and provide RCSSE with relevant list of b) a group of people that prove to be founders of
free commercial premises or buildings governed by the a social cooperative and plan to start creation of
commune, that are suitable for social enterprises as well working places not only for themselves.
as to provide public procurement. The period of RSEF functioning confirmed the pro-
Municipal-Communal Social Economy Support Pro- priety of the idea to establish networking of support
grams were signed in Walbrzych, Swidnica, Zabkowice structures for social cooperatives. In 2006, this pro-
Slaskie and Zmigrod by representatives of local autho- gram was transformed into departmental program of
rities, employment institutions and non-governmental the Minister of Employment and Social Policy “Sup-
organizations. port to Development of Social Cooperatives.” So in
2007 there were already 11 Centers to Support Social
SOCIAL ECONOMY SUPPORT STRUCTURES Cooperatives in Poland (one of them is within Regio-
Community Assistance Fund nal Center to Support Non-Governmental Initiatives
www.pafpio.pl in Lower Silesia). Each Center conducts its activity in
The Polish-American Community Assistance Fund (PA- 3 directions:
FPIO: Polsko-Amerykański Fundusz Pożyczkowy Inicja- consulting: mostly related to preparing docu-
tyw Obywatelskich) extends loans to non-governmental ments for a social cooperative (decrees to found
organizations and other non-for-profit initiatives. Asso- the cooperative, statute, decree to start economi-
ciations and foundations constitute a significant majority cal activity, etc.);
among the PAFPIO’s borrowers. However, there are also education: for groups of cooperators that want
some commercial law companies allocating their com- to establish own social enterprise –in the way of
mercial profit to their statutory goals (such as TBS – Social trainings and consulting meetings with existing
Building Associations). Since 1999, it has extended loans social enterprises, often it is financial assistance
to 386 institutions for a total amount more than 65 mil- in organizing such meetings; additionally, Centers
lion PLN (over 17,5 million Euro). motivate unemployed people in villages to estab-
lish own cooperatives (like the Center in Warsaw);
Centers to Support Social Enterprises (CSSE) financing: providing grants for initial equipping
At the beginning of 2005, Minister of Employment and of a cooperative (quite often, it’s a computer with
Social Policy (then it was Minister of Social Policy) made software) and sometimes providing subsidies and
decision to start activities supporting creation of social security funds.
cooperatives in Poland. This pilot task was entrusted to
a group of institutions (chosen through competition), Regional Centre of Support to Social Entrepre-
so-called Regional Social Economy Funds (RSEF), in order neurship (RCSSE)
to explore necessity of establishing a more sustainable It was established within the project Partnership MU-
structure (network) to support process of social coope- FLON (financed by Common Initiative EQUAL) and its
ratives creation. On the results of the call of proposals, main objectives were:
several organizations received budget funds to provide to support unemployed people, disabled, people
support (in a form of grants) to: that search job with no effect, in establishing own
a) non-governmental organizations that conduct social enterprises (social cooperatives);
public awareness and educational campaign on to assist newly created social cooperatives in be-
social cooperatives, its meaning for people who coming independent at free market.
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34
The transnational activities implemented in the project ves have missions and different activities: flower market,
“Transnational Cooperation for Social Enterprises Deve- textile goods, test of diving equipment, etc.
lopment” by the Italian partnership CRESCENDO and the The Italian partnership visited some Polish social coope-
Polish Partnership MUFLON had been particularly inten- ratives located in different towns (Poznan, Wroclaw, and
sive and useful. Walbrzych) and so could get the idea of the local social
economy situation in the Lower Silesia Region.
Since 2006 for two years of the project the following ac-
tivities have been implemented:
1) 4 TRANSNATIONAL MEETINGS were
organized (1 meeting in Poland, 3 – in
Italy);
In Poland social cooperation has started developing
in June 2006 when the law on social cooperatives was
authorized. Social cooperatives are considered as usual
profit enterprises, but due to their social context have
some advantages and benefits from government. Since
it was a new topic, Polish institutions started seeking for
experience in this sphere through cooperation with We- Crescendo in the social cooperative, WWWpromotion, Wroclaw
stern European partners that had already have practices
to show and transfer. 2) 2 STUDY VISITS were conducted
The social cooperatives in Italy are divided into type (1 study visit in Poland, 1 – in Italy);
A and B. Activities and legal form of Italian type A co- During transnational meetings we planned 2 study visits
operatives are similar to the ones of non-governmental (one in Italy, one in Poland) aimed at learning more abo-
organizations (Foundations and Associations) in Poland. ut social economy sector as well as about different ma-
As for type B cooperatives, they come close but not the nagement models of social enterprises in both regions.
same to Polish social enterprises. During the study visit of the Polish partners in Liguria,
Representatives of the Polish Partnership MUFLON visi- a seminar was organized regarding the management
ted about twelve social cooperatives, a training centre of Structural Funds for social economy sector in Liguria
for social enterprises, which provides support by pro- during previous programming period (2000-2006) and
jecting and organizing specific educational activities for the description of financial tools and specific credits ava-
human resources engaged in the social sector, as well ilable for social enterprises. Additionally, in June 2007 in
as some important social consortia in Ligurian Region of Genoa regional authorities of Liguria and Lower Silesia
Italy (from Sanremo to Sestri Levante). Those cooperati- had a meeting where Vice President of Lower Silesia Re-
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36
VII Contacts
PARTNERSHIP CRESCENDO
Project leader:
Sviluppo Italia Liguria ScpA
Via Greto di Cornigliano 6r, 16152 Genova GE, Italy
Tel: +(39.010) 65631
Fax: +(39.010) 6518752
e-mail: info@equalcrescendo.it
www.sviluppoitalialiguria.it
www.equalcrescendo.it
37
PARTNERSHIP MUFLON
Project Administrator:
Foundation “Merkury”
ul. Beethovena 10, 58-300 Walbrzych, Poland
Tel.: +(48.74) 666 22 00, 666 22 08
Fax: +(48.74) 666 22 01
www.muflon.org.pl
Other Partners:
Regional Centre to Support Non-Governmental Initiatives,
ul. Beethovena 10, 58-300 Walbrzych, Poland
www.rcwip.pl
Association to Support Local Community Activity Movement “Forum Walbrzyskie”
ul. 1 maja 112, 58-300 Walbrzych, Poland
www.forumwalbrzyskie.hb.pl
Heapmail Internet Solutions, ul. Beethovena 10, 58-300 Walbrzych, Poland
www.hb.pl
Local Employment Agency in Walbrzych, ul. Ogrodowa 5B, 58-306 Walbrzych, Poland
www.urzadpracy.pl
Social Policy Center of Lower Silesia, ul. Czeslawa Klimasa 46, 50-515 Wroclaw, Poland
www.dops.wroc.pl
City Social Assistance Center, ul. Beethovena 1-2, 58-300 Walbrzych, Poland
www.mops.walbrzych.pl
Foundation for European Education, ul. 1. Maja 112, 58-300 Walbrzych, Poland
www.fee.hm.pl
State Vocational High School in Walbrzych – Public School
ul. Zamkowa 4, 58-300 Walbrzych, Poland,
www.pwsz.com.pl
Foundation “Jagniatkow” ul. Kreta 8-10, 58-570 Jelenia Gora, Poland
Practical Education Center , ul. Ogrodowa 2, 58-300 Walbrzych, Poland
www.ckp.walbrzych.pl
Association of Unemployed People of Lower Silesia ul. 1 Maja 23, 58-100 Swidnica, Poland
38
VIII Sintesi
PRESENTAZIONE DELL’ECONOMIA diffusa da essere presente non soltanto nel settore non
SOCIALE governativo, ma anche nell’amministrazione pubblica
La cooperazione sociale nasce in Liguria, come nel resto (per esempio, i Centri di Integrazione e le Associazioni
d’Italia, a seguito dell’emanazione della Legge 381/91, create nell’ambito delle pubbliche istituzioni) e nel setto-
approntata per supplire alla carenza di risposte da par- re privato (ad esempio le banche cooperative).
te dello Stato (a causa dei tagli della spesa pubblica) e In Polonia le imprese sociali sono viste soprattutto come
da parte delle imprese “profit” ai bisogni delle fasce più soggetti impegnati a favore dell’integrazione sociale
deboli. e lavorativa di persone svantaggiate e a rischio di mar-
La Legge 381/91 ne istituzionalizza il profilo e ne promu- ginalizzazione.
ove il ruolo: “ Le cooperative sociali hanno lo scopo di Molte organizzazioni non governative sostengono qu-
perseguire l’interesse generale della comunità alla pro- este persone con azioni diversificate ad esempio crean-
mozione umana e all’integrazione sociale dei cittadini do nuovi posti di lavoro in imprese sociali avviate e ge-
attraverso: stite congiuntamente. Ci sono più di 140 imprese sociali
a) la gestione di servizi socio-sanitari ed educativi; specializzate in diversi settori economici: gastronomia,
b) lo svolgimento di attività diverse - agricole, industria- agriturismo, computer graphics, edilizia, paesaggio, assi-
li, commerciali o di servizi - finalizzate all’inserimento stenza agli anziani, ecc.
lavorativo di persone svantaggiate” (Art. 1).
La Cooperazione sociale in Liguria oggi opera tramite le
Cooperative di Tipo A che principalmente erogano servi- QUADRO LEGISLATIVO
zi socioeducativi rivolti a minori e giovani, anziani e disa- La normativa italiana regolante l’attività delle cooperati-
bili, progettazione e formazione, e le Cooperative di Tipo ve sociali è molto ricca, sia a livello nazionale che regio-
B che lavorano nel campo del turismo, e della cultura, nale. Ricordiamo le principali leggi:
ambiente ed ecologia, servizi in generale alle imprese. 1) La legge n° 381 dell’ 8 novembre 1991 ha disci-
In Liguria le Cooperative Sociali devono obbligatoria- plinato la costituzione ed il funzionamento delle
mente essere iscritte all’Albo regionale. cooperative sociali (tipologie, obiettivi, categorie di
soci, caratteristiche dell’attività, sgravi fiscali, misure
In Polonia, attualmente si discute sulla forma e sulle di controllo).
caratteristiche del settore non governativo: da un lato 2) La legge n° 381 dell’ 8 novembre 1991 ha disci-
– ci sono ONG – organizzazioni non governative (più di plinato gli sgravi contributivi per le cooperative
63.000 tra fondazioni e associazioni registrate), dall’altro sociali di tipo B, considerato il loro duplice scopo
– c’è un’idea di economia sociale in cui le imprese sociali di abilitare al lavoro soggetti svantaggiati e pro-
ricoprono un ruolo dominante. Questa posizione è così durre beni e servizi.
39
3) La C.M. 168/E del 26/06/1998 ha definito agevol- Offre inserimento lavorativo e sociale di persone con
azioni per le cooperative sociali in tema di im- difficoltà psico- fisiche.
poste indirette, tasse e tributi locali. Promuove l’avvio al lavoro agricolo di soggetti svantag-
4) La legge regionale della Liguria n° 23 del 1° giug- giati allo scopo di raggiungere l’autonomia alimentare
no 1993 che ha definito, tra l’atro, l’istituzione (coltivazione di frutta e verdura); il lavoro è coordinato
dell’albo delle cooperative sociali e le modalità da un bracciante agricolo e sotto la supervisione di
si stipula di convenzioni. un agronomo.
Attualmente sono inseriti 8 soggetti svantaggiati.
Il quadro legislativo polacco per il settore dell’economia
sociale interessa il settore non governativo, l’occupazio- 3) Cooperativa Sociale Il Cammino,
ne e le cooperative sociali: Sanremo (IM)
1) Legge sui diritti delle cooperative del 16 settem- La principale attività è la cura, la gestione, la manuten-
bre 1982. zione e la realizzazione di aree verdi, oltre a servizi di
2) Legge sulle fondazioni del 6 aprile 1984. pulizia, raccolta differenziata porta a porta, custodia
3) Legge sulle associazioni del 7 aprile 1989. e manutenzione delle aree Cimiteriali, pulizia delle
4) Legge sulle organizzazioni di interesse pubblico strade. Più di 100 persone coinvolte provengono da
e sul volontariato del 24 aprile 2004. fasce deboli (tossicodipendenti, ex carcerati, disabili
5) Legge sull’occupazione sociale del 13 giugno 2003. psichici, ecc.).
6) Legge sulla promozione dell’occupazione e sulle
istituzioni del mercato del lavoro del 20 aprile 2004. 4) Cooperativa Sociale Il Girasole,
7) Legge sulla libertà delle attività profittevoli del La Spezia
2 Luglio 2004. La Cooperativa svolge attività di assistenza e vigilanza,
8) Legge sulle cooperative sociali del 7 aprile 2006. nonché attività ricreative rivolte in particolare alla te-
rza età, ai minori, ai nuclei in disagio (anziani, portatori
di handicap, disagiati mentali).
BUONE PRASSI DI COOPERATIVE
IN LIGURIA
BUONE PRASSI DI COOPERATIVE
1) Cooperativa Sociale Jurodivy, Genova IN POLONIA
Jurodiy offre servizi di:
Smaltimento di toner e cartucce, 1) Impresa Servizi Sociali – Commercio –
Assemblaggio e confezionamento di accessori Produzione, Byczyna, Polanowice
per la subacquea, Edilizia e costruzioni (lavori stagionali – pulizie
Etichettatura e logistica di capi di abbigliamento stradali invernali ed estive, manutenzione del
e maglieria, verde),
Assemblaggio di componenti per l’industria. Istruzione,
Attualmente sono inseriti 3 soggetti svantaggiati. Nell’ambito del progetto locale “Occupazione
in città” – principalmente realizzazione di pavi-
2) Cooperativa Sociale Agriellera, mentazioni in pietra e di elementi in legno in
Cairo Montenotte (SV) stile medievale, ristrutturazione di antiche mura
Offre servizi di custodia, pulizia, ristorazione, piccola ma- cittadine, ecc.
nutenzione presso la Comunità Protetta Psichiatrica RSA Sono stati inseriti 10 disoccupati di lunga durata con pro-
sita in Montezemolo, località Fontanette. blemi; attualmente sono impiegati ex lavoratori agricoli.
40
2) Cooperativa Sociale I Giardini del Centro Sviluppo Economia Sociale (presso Filse
Gusto, Walbrzych SpA – Genova).
La cooperativa è stata creata nell’ambito del progetto Nella fase di avvio di un’attività nell’ambito dell’eco-
Partnership Muflon come esempio per altre imprese nomia sociale, è importante sapere quali strutture
sociali della regione della Bassa Slesia. possono essere d’aiuto, chi sono i potenziali partners
Principali attività sono: catering per scuole, imprese, e dove trovare servizi di supporto (servizi di consulen-
esibizioni ed eventi culturali organizzati all’interno del za, finanziari, tecnici, ecc.) in Polonia:
Castello. Programma Municipale-Comunale di Sup-
Attualmente sono impiegati 7 disoccupati di lunga porto all’Imprenditorialità Sociale (proget-
durata. tato all’interno del progetto Partnership Muflon
e finalizzato a incoraggiare glienti locali a sos-
3) Centro di integrazione della comu- tenere e promuovere l’imprenditorialità sociale
nità locale Piatkowo – Succursale del insieme alle organizzazioni non governative),
Centro di integrazione Scuola Barka, Fondo Comunale di Assistenza (il Fondo Polac-
Poznan co-Americano di Assistenza),
Principali attività: Centri di Supporto alle Imprese Sociali (iniziativa
Formazione (giardinaggio, gastronomia, assistenza del Ministero dell’Occupazione e delle Politiche
agli anziani e disabili) Sociali),
Corsi professionali (informatica, lavori d’ufficio) Centro Regionale di supporto all’Imprenditoria
Seminari (autoimprenditorialità e ricerca attiva di la- Sociale (istituito nell’ambito del progetto Part-
voro). nership Muflon),
Attualmente sono impiegati 12 disoccupati prove- SPLOT (la Rete di Supporto alle Organizzazioni
nienti da quartieri periferici. Non Governative),
Unione Nazionale di Controllo delle Coopera-
tive Sociali.
SOSTEGNO ALL’ECONOMIA SOCIALE
In Liguria ci sono diversi tipi di organizzazioni che ero-
gano servizi a supporto della cooperazione sociale. COOPERAZIONE TRANSNAZIONALE
Tra questi ricordiamo: PROGETTI CRESCENDO – MUFLON
Associazioni di categoria, Le attività transnazionali svolte nell’ambito del proget-
Fondi di sviluppo delle Associazioni di cat- to “Cooperazione Transnazionale per lo Sviluppo delle
egoria, Imprese Sociali” dalla partnership italiana CRESCENDO
Consorzi Sociali, e dalla partnership polacca MUFLON sono state parti-
FONCOOPER (Fondo di rotazione nazionale per colarmente intense e utili.
lo sviluppo e la promozione della cooperazi- A partire dal 2006 e nel corso di due anni di progetto
one), sono stati realizzati:
Fondo Speciale (istituito presso la Sezione 4 incontri transnazionali (1 in Polonia, 3 in Ita-
speciale per il Credito alla Cooperazione della lia);
Banca Nazionale del Lavoro), 2 visite di studio (1 in Polonia, 1 in Italia);
COOPERFIDI (Consorzio di garanzia Fidi), un sito web sulla cooperazione transanzionale
Agenzia nazionale per l’attrazione degli investi- www.tcsed.org;
menti e lo sviluppo d’impresa – Sviluppo Italia, un evento finale in Polonia, al quale hanno
FILSE (Società finanziaria della Regione Liguria), partecipato rappresentanti di enti locali, istituzi-
41
oni e imprese sociali di entrambe le Regioni op- una pubblicazione che descrive l’esperienza co-
eranti nel campo dell’agricoltura, delle politiche mune, concepita in inglese con sintesi in italiano
del lavoro, della cooperazione transnazionale e in polacco.
e del commercio;
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IX Streszczenie
CHARAKTERYSTYKA EKONOMII
SPOŁECZNEJ
Spółdzielczość socjalna ma swoje korzenie w Li- socjalnymi jako kluczową formą. To pojęcie jest tak
gurii, tak samo jak w całych Włoszech po przyjęciu szerokie, że zahacza nie tylko sektor pozarządowy,
ustawy nr 381/91, aby stymulować rozwiązania po- ale także administrację publiczną (np. centra i kluby
trzebne do zapobiegania problemom socjalnym, integracji społecznej stworzone w ramach działalno-
o które nie dbał dotychczas sektor biznesu jak rów- ści jednostek samorządu terytorialnego), oraz sektor
nież państwo z powodów cięć budżetowych. biznesu (np. banki spółdzielcze). W Polsce ekonomia
Ustawa nr 381/91 określa profil i promuje jego role: społeczna kojarzona jest przede wszystkim ze spół-
„Celem spółdzielni socjalnych jest dążenie ogólne- dzielniami socjalnymi, skierowanymi na integrację
go interesu społeczeństwa do promocji i integracji społeczną i zawodową osób mających trudności
socjalnej poprzez: ze znalezieniem pracy, problemami społecznymi,
a) zarządzanie usługami socjalnymi, zdrowotny- zagrożonymi marginalizacją. Wiele organizacji po-
mi i edukacyjnymi; zarządowych pomaga tym ludziom w różny sposób,
b) świadczenie różnych usług w takich sferach w tym w organizowaniu własnych miejsc pracy we
jak rolnictwo, przemysł, przedsiębiorczość, współtworzonej spółdzielni socjalnej. W kraju istnie-
oraz zawodową integracja grup defaworyzo- je ponad 140 spółdzielni socjalnych specjalizujących
wanych (Art. 1). się w różnych branżach: gastronomii, agroturystyce,
Spółdzielczość socjalna w Ligurii w obecnym czasie grafice komputerowej, usługach budowlanych, pie-
ma do czynienia z spółdzielniami socjalnymi typu A, lęgnacji terenów zielonych, opiece nad osobami
które głównie świadczą usługi dla dzieci i młodzieży, starszymi, etc.
osób starszych i niepełnosprawnych, a także szkolą
i doradzają różnym instytucjom, oraz spółdzielniami PODSTAWA PRAWNA
socjalnymi typu B, które zajmują się turystyką i kul- Istnieje kilka aktów prawnych, które regulują dzia-
turą, ochroną środowiska i ekologią, a także usłu- łalność spółdzielni socjalnych we Włoszech i regio-
gami dla sektora biznesu. Wszystkie spółdzielnie nach:
socjalne w Ligurii muszą być zarejestrowane w re- 1) Ustawa nr 381 „Regulacje dla Spółdzielni So-
gionalnym rejestrze spółdzielni socjalnych. cjalnych” (typy, cele, kategorie członków, za-
Obecnie w Polsce trwa dyskusja na temat charakteru sady ulg podatkowych, narzędzia kontroli) od
i kształtu sektora pozarządowego: z jednej strony ist- 8 listopada 1991;
nieją organizacje pozarządowe (ponad 63.000 zareje- 2) Ustawa nr 381, „Ulgi w Ubezpieczeniu Spo-
strowanych fundacji i stowarzyszeń), z drugiej strony łecznym” (dotycząca spółdzielni socjalnych
– istnieje idea ekonomii społecznej ze spółdzielniami typu B, które posiadają podwójny cel: inte-
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www.tcsed.org
Project is implemented with co-financing of European Social Fund within Common Initiative EQUAL
Projekt realizowany przy udziale środków Europejskiego Funduszu Społecznego w ramach Inicjatywy Wspólnotowej EQUAL
Progetto cofinanziato dal Fondo Sociale Europeo nell’ambito dell’Iniziativa Comunitaria EQUAL
© ventostudio.pl
E DELLA PREVIDENZA SO C I A L E
Direzione Generale per le Politiche
per l’Orientamento e la Formazione
Genova 2008