Resumen de L’applicazione della Riforma del Terzo settore agli enti religiosi civilmente riconosciuti. Lo stato dell’arte
The article considers the application of Third sector reform to religious legal entities (art. 4, comma 3, d.lgs. n. 117 del 2017 e art. 1, comma 3 d.lgs. n. 112 del 2017), including the most recent amendments, official interpretations, and implementing regulations. In particular, it analyzes the three requirements under the law for acquiring the status of a Third sector entity: specific regulation; assets addressed to specific deals, separate accounting records.
