{"id":4006,"date":"2026-07-09T13:50:03","date_gmt":"2026-07-09T11:50:03","guid":{"rendered":"https:\/\/notaiopadova.it\/?p=4006"},"modified":"2026-07-09T17:46:42","modified_gmt":"2026-07-09T15:46:42","slug":"third-sector-organisations-what-they-are-how-the-runts-system-works-and-the-reform","status":"publish","type":"post","link":"https:\/\/notaiopadova.it\/en\/third-sector-organisations-what-they-are-how-the-runts-system-works-and-the-reform\/","title":{"rendered":"Third-sector organisations: what they are, how the RUNTS system works, and the reform"},"content":{"rendered":"\n

A third-sector organisation is a private, non-profit organisation that pursues civic, solidarity-based and socially beneficial aims<\/strong>. This legal status, introduced by the Third Sector Code, identifies a group of organisations that carry out, either exclusively or primarily, one or more activities in the public interest through voluntary and unpaid work, mutual aid, or the production and exchange of goods or services. Under the legislation, in order to lawfully use the designation \u2018ETS\u2019 and access the tax and financial benefits provided for by law, registration in the Single National Register of the Third Sector, known as RUNTS<\/strong>, is mandatory.<\/p>\n\n

The introduction of this system has reshaped the landscape of non-profit organisations in Italy<\/strong>, overcoming the previous fragmentation of the regulatory framework and establishing a unified set of rules governing transparency, oversight and taxation. The following paragraphs will examine the various types of organisations that form part of the third sector<\/strong>, the statutory requirements imposed by law, and the fundamental role of the notary in the process of incorporation and the acquisition of legal personality.<\/p>\n\n

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What is the third sector reform and who are the ETSs?<\/strong><\/h2>\n\n

The reform of the third sector aims<\/strong> to promote and support the activities of associations and foundations through a system of clear rules and rigorous controls. The term \u2018third sector\u2019 refers to the range of organisations situated between the state (the first sector) and the for-profit market (the second sector), characterised by their non-profit nature and their focus on the common good.<\/p>\n\n

The Third Sector Code<\/strong> defines ETSs as private-law entities other than companies, thereby excluding political organisations, trade unions, and professional and trade associations from the scope of the legislation. Third sector status is acquired exclusively through registration with the RUNTS, which is the sole national register for the third sector in terms of publicity and transparency. With the requirements set for 2026, the transition process for established non-profit organisations has been consolidated, making registration with the RUNTS the only way to retain long-standing tax benefits.<\/p>\n\n

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The types of organisations provided for in the Third Sector Code<\/strong><\/h2>\n\n

Legislative Decree No. 117 of 2017 divides the status of third sector organisations into specific standardised categories, depending on their organisational structure and chosen operating methods:<\/p>\n\n

– Voluntary Organisation (ODV):<\/strong> these are organisations set up to carry out activities in the public interest, primarily for the benefit of third parties, relying mainly on the voluntary, unpaid work of their members; the number of employees involved in these activities must not exceed 50 per cent of the number of registered volunteers.<\/p>\n\n

– Social Promotion Association (APS):<\/strong> this particular type of organisation carries out activities for the benefit of its members, their family members or third parties, relying mainly on the contribution of volunteers; the number of employees must not exceed 50 per cent of the number of volunteers or, alternatively, 5 per cent of the total number of members.<\/p>\n\n

– Charitable organisation:<\/strong> its main activity consists of providing money, goods or services free of charge to support disadvantaged groups or activities of social benefit; this section of the RUNTS.<\/p>\n\n

– Social enterprises (and social cooperatives):<\/strong> these are organisations, governed by Legislative Decree 112\/2017, which carry out, on a permanent and primary basis, a business activity in the general interest, on a not-for-profit basis and for civic, solidarity-based and socially beneficial purposes. Social co-operatives and their consortia automatically qualify as social enterprises; registration in the relevant section of the Register of Companies satisfies the requirement for registration with the RUNTS.<\/p>\n\n

– Mutual aid societies:<\/strong> historic organisations that administer the provision of financial assistance and healthcare benefits to their members in the event of illness or accident; these organisations are governed by the special provisions of their founding legislation, as supplemented by the Civil Code.<\/p>\n\n

– Associative networks:<\/strong> coordinating bodies bringing together a large number of ETS organisations, with a remit to protect, represent and provide technical support.<\/p>\n\n

There is also a residual category defined as \u2018other private bodies\u2019, which may include recognised or unrecognised associations<\/strong>, foundations and other private bodies (including many former ONLUS organisations and cultural associations) that choose to comply with the requirements of the third sector without falling within the typical categories listed above. The choice of organisational model also affects the approach to long-term asset management. To understand how to safeguard assets intended for social, charitable or welfare purposes, or for the protection of vulnerable individuals, please refer to the section on wealth planning, donations and inheritance.<\/p>\n\n

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Summary table: registration requirements by type of organisation<\/strong><\/h2>\n\n

The table below summarises the requirement for various non-profit organisations to register with the RUNTS, highlighting the legal consequences and the relevant registers:<\/p>\n\n

Type of organisation<\/strong><\/td>Obligation to Register with the RUNTS<\/strong><\/td>Reference Register<\/strong><\/td>Consequences of Failure to Register<\/strong><\/td><\/tr>
Voluntary Organisation (ODV)<\/td>Subject to qualification<\/td>RUNTS (ODV Section)<\/td>Loss of ODV status and the associated tax relief<\/td><\/tr>
Social Promotion Association (APS)<\/td>Subject to qualification<\/td>RUNTS (APS Section)<\/td>Loss of APS status and preferential treatment<\/td><\/tr>
Social Enterprises (and Social Cooperatives)<\/td>Mandatory (via the Companies Register)<\/td>Company Register (Special Section)<\/td>Registration has the effect of conferring the status of a social enterprise<\/td><\/tr>
Long-established charitable organisations<\/td>Mandatory for continuity (check for updated terms)<\/td>RUNTS (depending on the shape chosen)<\/td>Permanent loss of historical tax benefits and withdrawal of status<\/td><\/tr>
Cultural or Non-Traditional Associations<\/td>Optional<\/td>RUNTS (Other ETS section) or none<\/td>These remain ordinary associations governed solely by the Civil Code<\/td><\/tr>
Amateur Sports Associations (ASD)<\/td>Optional<\/td>RUNTS (for ETS qualification) and the CONI\/Sport Register<\/td>They are governed solely by the special rules of the sporting regulations<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

As can be seen from the diagram, for organisations wishing to retain their traditional sector designations (such as ODV or APS) or for former ONLUS organisations, registration is not a requirement<\/strong> for the legal existence of the organisation itself, but it does become a binding requirement in order to retain tax benefits and special status.<\/p>\n\n

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How RUNTS works and the transparency requirement<\/strong><\/h2>\n\n

The Single National Register of the Third Sector (RUNTS) is the online register established within the Ministry of Labour and Social Policies and managed on a regional basis by the RUNTS offices of the Regions and Autonomous Provinces. Registration and the subsequent filing of financial statements with the register serve to ensure that organisations are fully transparent towards citizens, donors and public administrations.<\/p>\n\n

Registered organisations are required to file their financial statements annually. Filing with the Single National Register must take place by 30 June each year, using the mandatory ministerial templates, which vary according to the level of income: organisations with income of less than 220,000 euros may prepare their financial statements on a cash basis. The 2024 report on the Single National Register of the Third Sector, drawn up by the Ministry of Labour and Social Policies and Unioncamere, highlighted how the electronic filing of financial statements is the main tool for verifying compliance with the non-profit status requirement and for combating cases of fictitious commercial activity.<\/p>\n\n

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Statutory requirements and the role of the notary in the Third Sector<\/strong><\/h2>\n\n

In order to submit an application<\/strong> for registration and be entered in the single national register, the memorandum of association and the articles of association of associations or foundations must meet very stringent formal and substantive requirements. The articles of association must specify the pursuit of objective and subjective non-profit aims, the prohibition on the distribution \u2013 even indirect<\/strong> \u2013 of profits, and the obligation to devolve any residual assets, in the event of the organisation\u2019s dissolution, to other third sector organisations or to the Fondazione Italia Sociale, subject to a favourable opinion from the RUNTS Office and unless otherwise required by law.<\/p>\n\n

The notary plays a central role in this area, as the professional responsible for verifying that the articles of association comply with the mandatory provisions of the Third Sector Code<\/strong>. When an organisation applies for legal personality, the notary carries out a legality check on the memorandum of association and on the minimum assets required by law (set at 15,000 euros for associations and 30,000 euros for foundations). Once the documents have been found to be in order, the notary directly applies for the registration of these organisations with the RUNTS. This simplified procedure ensures legal certainty and speeds up the process<\/strong> of recognising legal personality for organisations, sparing them from lengthy administrative checks.<\/p>\n\n

The proper structuring of partnership agreements and the definition of governance bear strong similarities to business planning. For a comprehensive overview of organisational differences and the incorporation of collective bodies and companies, please refer to the section dedicated to corporate and business services.<\/p>\n\n

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Tax benefits: the \u2018five per thousand\u2019 scheme and tax relief for donors<\/strong><\/h2>\n\n

Obtaining ETS status entitles the organisation to a favourable tax regime. Organisations listed in the Single National Register are eligible to receive a share of the 5 per mille of IRPEF, subject to electronic registration with the Revenue Agency.<\/p>\n\n

With regard to direct taxation, activities in the public interest are not considered commercial when they are carried out free of charge or for fees that do not exceed the actual costs, thereby reducing the tax burden on institutional income. Furthermore, the reform provides significant incentives for supporters: individuals and businesses that make donations or charitable contributions to a third sector organisation are eligible for a tax credit (30 per cent, rising to 35 per cent for voluntary organisations) or a deduction from taxable income of up to 10 per cent of their declared income, thereby encouraging the growth of fundraising in the non-profit sector.<\/p>\n\n

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FAQ \u2013 Third Sector Organisations and Registration with the RUNTS<\/h2>\n\n
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Which organisations are required to register with the RUNTS?<\/strong><\/h3>\n
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Registration with the Single National Register of the Third Sector is not an absolute requirement for carrying out non-profit activities. Organisations may choose to remain associations governed solely by the Civil Code. However, registration becomes compulsory if an organisation wishes to use the ETS status, access the tax benefits of the reform, participate in the allocation of the \u20185 per mille\u2019 scheme, or enter into agreements with the public administration.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

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What changes will the third sector reform bring for existing ONLUS organisations?<\/strong><\/h3>\n
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ONLUS status has been abolished by the reform and is now regarded as a transitional tax category. In order to continue to benefit from the tax reliefs available to the non-profit sector, existing ONLUS organisations must amend their articles of association and register with the RUNTS within the prescribed time limits, selecting the category most appropriate to their structure (such as a voluntary organisation or a philanthropic body).<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

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What are the consequences if an ETS fails to file its annual accounts?<\/strong><\/h3>\n
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Failure to file financial statements with the Single National Register within the statutory time limits constitutes a serious breach of transparency obligations. Prolonged failure to comply will result in the RUNTS office issuing a formal notice, and, in the event of persistent non-compliance, may lead to the entity being struck off the register, with the consequent loss of tax benefits and the obligation to surrender any increase in assets realised during the periods of registration.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n

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Can amateur sports clubs become third-sector organisations?<\/strong><\/h3>\n
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Yes, amateur sports associations can qualify as ETS organisations by registering with the RUNTS, provided that their articles of association provide for the pursuit of activities in the public interest and comply with all the requirements of the code. In this case, the organisation must reconcile the rules of the third sector register with the special provisions laid down for the sports sector. To understand the exact statutory framework and avoid regulatory incompatibilities, you can seek specific advice by contacting the notary\u2019s office directly.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

A third-sector organisation is a private, non-profit organisation that pursues civic, solidarity-based and socially beneficial aims. This legal status, introduced by the Third Sector Code, identifies a group of organisations that carry out, either exclusively or primarily, one or more activities in the public interest through voluntary and unpaid work, mutual aid, or the production […]<\/p>\n","protected":false},"author":4,"featured_media":4005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[15,42,41],"class_list":["post-4006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate","tag-fiscalita","tag-organizzazioni","tag-terzo-settore"],"_links":{"self":[{"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/posts\/4006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/comments?post=4006"}],"version-history":[{"count":11,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/posts\/4006\/revisions"}],"predecessor-version":[{"id":4026,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/posts\/4006\/revisions\/4026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/media\/4005"}],"wp:attachment":[{"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/media?parent=4006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/categories?post=4006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/notaiopadova.it\/en\/wp-json\/wp\/v2\/tags?post=4006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}