La riforma del Terzo settore e gli enti ecclesiastici: un rischio, un costo o un'opportunità?

Translated title of the contribution: [Autom. eng. transl.] Third sector reform and ecclesiastical bodies: a risk, a cost or an opportunity?

Andrea Perrone, Venerando Marano

Research output: Contribution to journalArticle

Abstract

While many institutional activities of Church bodies fall within the scope of the recent reform of Italian law on non-profit organizations ("NPOs"), the specific features of Church bodies prevent from a straightforward application of the new regime. Therefore, the Code for the Third Sector and the Act on Social Enterprises allow Church bodies to access the tax exemptions and the other benefits provided to NPOs as far as they comply with a set of conditions aimed at bridging the differences between Church bodies and secular NPOs. The paper (1) discusses in details these conditions, (2) offers a critical evaluation of costs, risks, and opportunities related to the new regime, and (3) suggests possible organizational structures to comply with the current system.
Translated title of the contribution[Autom. eng. transl.] Third sector reform and ecclesiastical bodies: a risk, a cost or an opportunity?
Original languageItalian
Pages (from-to)1-12
Number of pages12
JournalSTATO, CHIESE E PLURALISMO CONFESSIONALE
Publication statusPublished - 2018

Keywords

  • La riforma del Terzo settore
  • enti ecclesiastici

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