Legal and Tax Profiles of Non-Profit Organisations
A.Y. 2024/2025
Learning objectives
1) Knowledge and ability to understand. The student shall demonstrate that he/she has acquired a basic knowledge of the fundamental institutions of the Italian legal system concerning non-profit organisations, with particular reference to its civil, ecclesiastical and tax profiles.
2) Application skills. The student must demonstrate that he/she has acquired the analytical ability to select, interpret and apply the institutes covered by the course to concrete cases in a reasoned and legally sustainable manner.
3) Autonomy of judgement. The student must demonstrate that he/she has understood the scope and function of the institutes covered by the course and has acquired the ability to draw conclusions on the issues raised on the basis of reasoned and legally tenable analyses.
4) Communication skills. The student must demonstrate the ability to express the knowledge acquired with argumentative coherence, systematic rigour and propriety of Language.
2) Application skills. The student must demonstrate that he/she has acquired the analytical ability to select, interpret and apply the institutes covered by the course to concrete cases in a reasoned and legally sustainable manner.
3) Autonomy of judgement. The student must demonstrate that he/she has understood the scope and function of the institutes covered by the course and has acquired the ability to draw conclusions on the issues raised on the basis of reasoned and legally tenable analyses.
4) Communication skills. The student must demonstrate the ability to express the knowledge acquired with argumentative coherence, systematic rigour and propriety of Language.
Expected learning outcomes
The student must demonstrate that he/she has developed learning skills suitable for continuing his/her studies with a high degree of autonomy.
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
Second semester
Course syllabus
Non-profit organisations are of fundamental importance in supporting the autonomous initiative of citizens who contribute, also in an associated form, to pursuing the common good, to raising the levels of active citizenship, social cohesion and protection, fostering participation, inclusion and the full development of the person, and to enhancing the potential for growth and employment, in implementation of Articles 2, 3, 4, 9, 18 and 118, fourth paragraph, of the Constitution.
In particular, organisations of the Catholic Church, but also of other religious denominations, have always been engaged in socially useful activities. This subject, as a whole, was the subject of a significant reform in 2017, known as the Third Sector Reform.
The aim of the course is to illustrate the peculiar legal status of non-profit organisations, with particular attention to civilly recognised religious organisations, and the regulation of the activities carried out by them within the Third Sector. The course will highlight, where necessary, similarities and differences between the regime envisaged for civilly recognised religious bodies and that for non-profit bodies.
The regulation of social enterprise, as set forth in Legislative Decree 112/2017, will also be considered.
Finally, the tax regime of non-profit organisations will also be examined, with particular regard to income taxation and indirect and local taxation.
Specifically, the following topics will be dealt with:
The different categories of non-profit organisations
The constitutional principles concerning associations and ecclesiastical bodies: autonomy, independence, distinction of orders, principle of non-discrimination
The legal status of civilly recognised religious bodies in the Italian legal system
Non-profit organisations before and after the reform of the Third Sector: the constitution of the branch, activities, earmarked assets, regulations
Social enterprise
The tax regime of non-profit organisations (income tax, indirect taxes, local taxes, tax regime for donations)
In particular, organisations of the Catholic Church, but also of other religious denominations, have always been engaged in socially useful activities. This subject, as a whole, was the subject of a significant reform in 2017, known as the Third Sector Reform.
The aim of the course is to illustrate the peculiar legal status of non-profit organisations, with particular attention to civilly recognised religious organisations, and the regulation of the activities carried out by them within the Third Sector. The course will highlight, where necessary, similarities and differences between the regime envisaged for civilly recognised religious bodies and that for non-profit bodies.
The regulation of social enterprise, as set forth in Legislative Decree 112/2017, will also be considered.
Finally, the tax regime of non-profit organisations will also be examined, with particular regard to income taxation and indirect and local taxation.
Specifically, the following topics will be dealt with:
The different categories of non-profit organisations
The constitutional principles concerning associations and ecclesiastical bodies: autonomy, independence, distinction of orders, principle of non-discrimination
The legal status of civilly recognised religious bodies in the Italian legal system
Non-profit organisations before and after the reform of the Third Sector: the constitution of the branch, activities, earmarked assets, regulations
Social enterprise
The tax regime of non-profit organisations (income tax, indirect taxes, local taxes, tax regime for donations)
Prerequisites for admission
As per the didactic regulations of the degree course. Attendance at the course presupposes a basic knowledge of the fundamentals of private law, constitutional law and tax law.
Teaching methods
The lessons, which are mainly frontal in, will be supplemented by in-depth practical and seminar sessions. The Ariel platform will be used to make any in-depth materials available.
Teaching Resources
For attending students, reference material will be agreed upon in class.
For non-attending students:
F. Loffredo, "Gli enti del terzo settore", Giuffrè, 2023
For non-attending students:
F. Loffredo, "Gli enti del terzo settore", Giuffrè, 2023
Assessment methods and Criteria
The examination will be oral and will consist of an interview on the course topics.
IUS/11 - ECCLESIASTICAL AND CANON LAW - University credits: 5
IUS/12 - TAX LAW - University credits: 4
IUS/12 - TAX LAW - University credits: 4
Lessons: 63 hours
Professors:
Albertini Francesco Vincenzo, Negri Alessandro
Shifts:
Professor(s)
Reception:
Every Wednesday, between 2:30 PM and 4:00 PM
From July 3, 2024, until classes resume, only on the Microsoft Teams platform and by appointment, in the Team dedicated to the Tax Law course O-Z. The code to access the Team is: xze2p30.