Italy

Legal forms of philanthropic organizations included in the law: Association, foundation, trust, society

Other(s): social cooperative, corporation of registered as social enterprise, limited liability company, if registered as social enterprise, company limited by guarantee if registered as social enterprise

Additionally, under the newly enacted Third Sector Code (Legislative Decree n. 117/2017), any private entity (except for corporations/companies not registered as social enterprise) that pursues public-benefit purposes in the sectors listed by the law and is bound by the non-distribution constraint rule, can register with the Third Sector national register and obtain the “Third Sector entity” status for tax purposes. Public administrations, political associations, labor unions, professional associations and employers’ associations are not eligible for the “Third Sector entity” status.

Five main social issues addressed by these organizations: Higher education, primary and high school education, arts and culture, health and medical research, basic needs, religion

Average time established by law to register a philanthropic organization: More than 90 days

31-60 days: 60 days under the Third Sector Code enacted in 2017, which applies to all nonprofit entities registering with the Third Sector national register in order to obtain the “Third Sector entity” status for tax purposes. This term can be shortened up to 30 days if the creation documents comply with standard models approved by the Ministry of Labor and Social Policy.

More than 90 days: 120 days, under the Presidential Decree n.361/2000, associations and foundations other than the Third Sector associations/foundations obtain the legal personality through the registration in the Legal Persons register that is kept by Prefectures and Regions.

Average cost for registering a philanthropic organization: US$20

Costs for registration with the Legal Persons register: Euros 16.00 (stamp) (US$20) except for certain tax-exempt entities (e.g., volunteering organizations). Costs for registration with the Third Sector register: still unknown.

Government levels primarily regulating the incorporation of philanthropic organizations: Central

National laws and government regulations primarily regulate the matter.