Today, 13 September 2018, for the third consecutive year is the International Day of Solidarity Legacy organized as part of the awareness project carried out by the Solidarity Testament Committee, sponsored by the National Council of Notaries.
The Solidarity Testament is a tool aimed at guaranteeing part of one's assets for the pursuit of the "common good". A practice that has been widespread since ancient times in the world of common law, where philanthropy historically has its deepest roots, and which has recently been increasingly gaining ground in our country.
In Italy, in fact, only with the Bassanini law of 1997 (L. 127/1997) and with the L. 192/2000 the non-profit organizations have been equalized with each other and legitimized to succeed by will; laws which repealed all the civil provisions which, in order to prevent the re-establishment of the "mortal hand" phenomenon, prescribed authorizations for the purchase, alienation or acceptance of donations, inheritances and bequests by associations or foundations , requiring the obtaining of government authorization for this purpose.
Following these changes, anyone can nominate their heir (the Supreme Court has clarified that entities can be called to succeed only in the position of heirs and not of legatees - Cassation n. 464/1994) universally a non-profit entity whether or not it has legal personality. Regardless of who is the recipient of the goods, the provisions of Articles are applied in any case. 587 ff. cc, however, pursuant to art. 473 of the Civil Code, the acceptance of inheritance must necessarily take place with the benefit of the inventory.
It is also recalled that fiscally, the art. 3 of Law no. 346/1990 (Consolidated text of the provisions concerning the tax on inheritance and donations), provides for tax exemptions for transfers made in favor of legally recognized foundations or associations, as well as those in favor of ONLUS.
