Reform of Non-Profit Organisations in Italy: Strengths and Weaknesses

Non-profit organisations in Italy have been reorganised through the Third Sector Code and additional legislation. However, the reform does not seem to be able to produce any of its desired effects. Even if it is too soon to come to any definitive conclusions on the reform, since the implementation procedure has not yet been completed, it is possible to draw some conclusions about the legislator’s approach. This paper aims to highlight the critical theoretical issues that, once again, have prevented a proper understanding of the matters subject to regulatory intervention. The lack of attention to the functioning of the organisational models of third sector organisations (in Italian, Enti del Terzo Settore – ETS) has led to a poor understanding of how the organisational rules of these institutions are directed at satisfying interests that are not always compatible with economic activity. In this way, the paper highlights the strengths and weaknesses of the Italian third sector reform.