Non-profit organizations - Adriano Propersi, Giovanni Rossi

The Third Sector is a varied and rapidly expanding galaxy both in terms of number of operators and activities launched in the most varied fields: assistance, healthcare, culture, research, training, environment, art, amateur sport. After years of grassroots requests and attempts to initiate an organic reform, we have now arrived at the enactment, following delegated law no. 106/2016, of implementing decrees among which the Legislative Decree of 3 July 2017, n. 117, relating to the Third Sector Code (ETS), and Legislative Decree 3 July 2017, n.112 which regulates social enterprises. The aforementioned regulations constitute an organic system, still in the process of being implemented, which outlines the characteristics and constituent requirements of Third Sector Bodies and social enterprises. The volume - accompanied by documents, practical examples, application prospectuses - illustrates the problems of the institutions, taking into account the regulations on the Third Sector that remain in force, but also presenting the new regulations already applicable and which will be applied shortly, especially depending on the implementation of the Third Sector Registers. A current guide with the analysis of all the most relevant issues of non-profit organisations: from the civil ones on the nature of the different subjects (associations, foundations, committees, ETS, non-profit organisations, NGOs, voluntary organisations, social cooperatives, social enterprises, etc. .) to organizational, legislative, fiscal and tax ones, with the analysis of the typical obligations of the various bodies, whose activity diverges from that of businesses, being aimed at ideal, humanitarian and social purposes. Aspects related to transparency are also addressed in depth, providing guidance to operators for the preparation of operating, social and mission budgets, also dedicating attention to the issue of fundraising and the tax advantages linked to donations.