Reform of the Third Sector and Transparency: the problem of enrollment in RUNTS

The establishment of a register to which all entities wishing to acquire ETS qualification must register is one of the most important innovations introduced with the Third Sector Reform

The RUNTS (operational only from the moment in which the appropriate ministerial decree pursuant to art. 54 CTS is issued), divided into seven sections, will require members to comply with the new principles and rules of transparency and will be a real collector of data, information and deeds relating to the organizational structure of entities, the ownership of corporate offices, the use of financial resources and the pursuit of statutory purposes.

With the exception of the provisions for association networks, on the basis of the methods for carrying out activities of general interest and the specific applicable tax regime, entities will be able to register in a single section of the Register, identified in consideration of the activities of general interest pursued and of the specific applicable tax regime.

For entities currently registered in the existing registers (SB, Aps), which have followed the procedures for adapting to the new regulatory framework, there will be an automatic transmigration of their registration in the appropriate section of the Single Register; however, this will not happen for non-profit organizations and for all other non-profit organizations that intend to qualify for ETS. The latter will in fact be called upon to establish in which section of the Register to place themselves and, if the requisites are met, they will be able to choose whether to be cataloged among "other Third Sector entities", philanthropic entities, OdVs or Aps; alternatively, they may decide to adopt the qualification of Social Enterprise. In the latter case, registration in the appropriate section of the Register of Companies will be considered a sufficient condition for being eligible for ETS qualification.