Taking into account their particular nature, the art. 4, paragraph 3, of the Third Sector Code and art. 1, paragraph 3, of Legislative Decree no. 112/2017 identify the limits and conditions of applicability of the Third Sector Reform to civilly recognized religious bodies.
Subjection to the norms of canon law and the pursuit of religious and cult purposes are essential structural characteristics of ecclesiastical entities, by virtue of which these, while carrying out activities of general interest, cannot assume either the status of Third Sector Entity nor that of social enterprise. The pursuit of the activities referred to in art. 5, Legislative Decree no. 117/2017 must therefore necessarily take place by establishing an ETS or IS "branch" within the organizational structure of the entities, albeit in full compliance with this and their purposes, depending on whether the aforementioned activities are carried out in an entrepreneurial or non-entrepreneurial form. A solution that the legislator has adopted in continuity with what is already foreseen pursuant to art. 10, paragraph 9, Legislative Decree no. 460/1997 (“Reorganization of the tax discipline of non-commercial entities and non-profit organizations of social utility”).
From belonging to the Third Sector, in respect of civilly recognized religious entities, additional tax concessions may derive compared to those already benefiting from them pursuant to the law as non-commercial entities (art. 149, paragraph 4, T.U.I.R.; art. 6, Presidential Decree no. 601/1973; art. 3, Presidential Decree n. 346/1990), but also the possibility of accessing public contributions whose disbursement will be subject to registration in the RUNTS.
