Non profit organizzations following third sector reform in Italy

the italian legislator, with proxy law no. 106 of June 2016, started the reform of the non profit world in order to provide with adeguate instruments in keeping with the principle of horizontal subsidiarity. On the one hand, the regulatory frameworkof reference on which the reform was grafted was made up of the few and meagre regulations contained in Book I of the Civil Code, in which the legislator of 1942 clearly opposed non profitentities regulated in Book V, while on the other hand there were the individual and peculiarspecial regulations that werw issued from the 1990s onward. Law 106/2016 foresaw the issue of several decrees within 12 months of its coming into forc, including Legislative Decree no. 117 of 3 July, with introduced the new figure of the Third Sector Entity to our system.