The discipline of the Third Sector Code ("CTS") applies to civilly recognized religious entities only limited to the activities of general interest carried out, provided that a regulation transposing the new rules is adopted for these.
The regulation, which acts as a statute, must be filed in the RUNTS and, taking into account the specific preclusions envisaged for religious entities, must indicate:
- the activities carried out among those referred to in art. 5 of the CTS and/or any "different activities" (art. 6, Legislative Decree no. 117/2017), permitted by the deed of incorporation or by the statute, subsidiary or instrumental and exercised according to the criteria and limits that will be defined by Decree of the Ministry of Labor and Social Policies, taking into account all the resources, including voluntary and free ones, employed in such activities in relation to all those employed in activities of general interest;
- the ban on the distribution, even indirectly, of profits and operating surpluses (art. 8, paragraphs 2 and 3, Legislative Decree no. 117/2017), from which derives the obligation to re-use the profits of the branch activities;
- the obligation to devolve the assets pursuant to art. 9 of the CTS in the event of extinction, dissolution or cancellation from RUNTS of the "branch" of the entity engaged in the pursuit of activities of general interest;
- the creation of a dedicated capital and compliance with accounting obligations.
