Third Sector.

The Italian Third Sector operates within a framework profoundly renewed by the Third Sector Code and the RUNTS register. We advise Third Sector Entities, foundations, social promotion associations, voluntary organisations, social enterprises and cooperatives on governance, tax compliance and long-term sustainable organisational models.

The Italian Third Sector operates within a regulatory framework profoundly renewed by the Third Sector Code (Legislative Decree 117/2017) and the National Single Register of the Third Sector (RUNTS), which require specific expertise, continuous updating and strategic vision to be navigated effectively and without risking the loss of tax benefits. Our firm advises Third Sector Entities (ETS), participatory foundations, Social Promotion Associations (APS), Voluntary Organisations (ODV), social enterprises and social cooperatives on internal governance, tax compliance - including access to the preferential regime under Articles 82 et seq. of the Third Sector Code - and the design of organisational models that are sustainable in the long term.

We support clients in their dealings with public authorities and in co-programming and co-design procedures for services of general interest under Article 55 of the Third Sector Code, in accessing European funding and in managing partnerships with the private sector, including charitable donations and the 5x1000 scheme. In a sector where gender issues, inclusion, social innovation and environmental impact are an integral part of the statutory mission, we bring advice that combines legal rigour with the values-based sensitivity needed to truly understand the organisations we serve. Social impact cannot be improvised - it is built methodically.