With the issuance of the Third Sector Code in our legal system, the legislator seems to have laid the foundations for the construction of a third sector law, as a sub-system compared to the group of rules that regulate both profit and non-profit private organizations. The new legislation focuses on the category of Third Sector Entities, such as private organizations that carry out institutionally an activity of general interest aimed at civic, solidarity and socially useful purposes and which are subject to transparency, information and control obligations on the activity carried out to encourage tax breaks. The reform also contains a series of innovations that highlight the cultural change regarding the leading role of the third sector in the perspective of sustainable development
The reform of the third sector in the perspective of sustainable development
M. Romano
2020-01-01
Abstract
With the issuance of the Third Sector Code in our legal system, the legislator seems to have laid the foundations for the construction of a third sector law, as a sub-system compared to the group of rules that regulate both profit and non-profit private organizations. The new legislation focuses on the category of Third Sector Entities, such as private organizations that carry out institutionally an activity of general interest aimed at civic, solidarity and socially useful purposes and which are subject to transparency, information and control obligations on the activity carried out to encourage tax breaks. The reform also contains a series of innovations that highlight the cultural change regarding the leading role of the third sector in the perspective of sustainable developmentI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
