The factories referred to in art. 72 of the law n. 222/1985 (Provisions on ecclesiastical entities and assets in Italy and for the maintenance of the Catholic clergy in service in the dioceses) are entities made up of assets, managed by a board of directors of mixed composition (ecclesiastical and lay), aimed at the maintenance and conservation of a particularly important cult building.
Yesterday, March 1, 2022, the amendments to the Third Sector Code (Legislative Decree No. 117/2017) and the Social Enterprise Decree (Legislative Decree No. 112/2017), brought into force by law no. 15/2022 converting Legislative Decree 228/2021 (thousand extensions), which equate factory shops to civilly recognized religious entities for the purpose of establishing the so-called ETS Branch / IS Branch.
