SOMMARIO: 1. Premessa - 2. Lo stato dell’arte - 3. Enti ecclesiastici e Ets - 4. Enti ecclesiastici e libertà d’impresa - 5. Coerenza fra gli obblighi imposti dalla legge italiana e quelli previsti dal diritto canonico - 6. La scelta di adeguarsi alle norme italiane. I singoli adempimenti necessari. a) il regolamento - b) il patrimonio destinato - c) le scritture contabili.
Canon property law issues. Some thoughts around the obligations arising from the new Italian Third Sector law
ABSTRACT: The new Italian law in the field of the Third Sector provides for some burden on civilly recognized religious bodies, among which there are also Catholic ecclesiastical bodies. This paper deals with the canonical consequences of these obligations related to the general principles of Church law, as they are stated in the Code of Canon Law and the particular Italian canon law. The fulfillment of these government obligations is obviously not mandatory, however in many cases it may be timely, especially for institutions that already enjoy tax benefits that they could lose if they did not comply with the deadlines established by this new Italian law. Nevertheless, the central question is to verify whether certain obligations are lawful according to the Canon law. The essay raises the question of the provision of an “earmarked stock” and “internal rules” additional to their canonical Statutes, and especially the canonic assessment of commercial activities. If it is true that one has the right to do anything, but not everything is beneficial or constructive, catholic religious bodies should mind some questions before deciding to follow this law.
SOMMARIO: 1. Gli “enti ecclesiastici” fra legge delega e decreto legislativo - 2. Questioni di nome - 3. Questioni di sostanza - 4. Gli enti ecclesiastici civilmente riconosciuti sono enti del Terzo settore? - 5. Cenni alla disciplina tributaria.
The impact of the new “Third Sector Code” on the regulation of “religious bodies”.
ABSTRACT: Italian Law regulates in a special way “ecclesiastical bodies”, the entities that have been recognized as “legal person” by the Law of the State according to the bilateral agreements signed in conformity with Italian Constitution. Nevertheless, these entities are regulated as well by other laws regarding their “not religious” activities, such as social assistance, education (as schools and universities), health care (as hospitals and retirement communities). On July 2017 has been adopted a new Law on the so called “Third Sector”, that impacts on the current legislation in several points. In this essay, I discuss the legitimacy of the adopted denomination of “religious bodies” instead of “ecclesiastical bodies”, that it is not a mere nominalist issue, because it changes many rules. Then I examine the practical implications related to this new legal expression, wondering if those religious/ecclesiastical bodies are “Third Sector entities”. In my opinion, the answer is negative. In the last paragraph, I address the consequences of the new “Third Sector Code” on tax aspects.
SOMMARIO: 1. Introduzione - 2. Gli enti religiosi nelle leggi speciali sul non profit. Le presenze e le assenze consolidate - 3. Gli enti religiosi nella riforma del Terzo settore. Le nuove assenze - 4. Gli “enti religiosi civilmente riconosciuti”, i loro rami sociali e gli assestamenti nella disciplina degli enti religiosi.
Religious Organizations and Third Sector Reform Act: new distinctions among Religious Organizations
ABSTRACT: This essay recalls the intertwining between religious organizations and third sector organizations hitherto well-established in Italian law. Then it examines the Third Sector Reform Act recently approved in Italy, which in its turn subjects religious organizations, under certain terms, to third sector regulations. The essay focuses on the fresh distinctions introduced by the said Reform among various types of religious organizations and underlines the new, consequent discrepancies in the overall regulation of these organizations.
SOMMARIO: 1. Nozione di carità - 2. Un breve intermezzo: economia, giustizia e carità nell’Islam - 3. La carità come dovere e come servizio universale - 4. Dalla carità alle attività caritative - 5. L’azione del singolo fedele - 6. L’azione comunitaria: nascita delle Caritas .
SOMMARIO: 1. Introduzione - 2. Un primo inventario dell’impegno sociale eticamente motivato: a) filantropia; b) ambientalismo, animalismo e veganismo; c) clubs service ; d) valorizzazione dei beni culturali; e) agricoltura sociale; f) oratori; g) finanza etica e sharing economy ; h) fondazioni familiari; i) social streets ; l) architettura sociale; m) orti urbani collettivi - 3. I codici di autodisciplina e la libertà di coscienza come trade union tra ordine giuridico e ordini spirituali - 4. Conclusioni.
SOMMARIO: 1. Premessa - 2. Il fund raising: inquadramento concettuale - 3. (segue) Strategie, strumenti e tecniche di fund raising - 4. Il fund raising come fattore di potenziale sviluppo delle organizzazioni non profit - 5. Enti religiosi e fund raising: un binomio che necessita di essere consolidato (e potenziato) - 6. Peculiarità dell’azione di fund raising degli enti religiosi - 7. Fund raising e aspetti economici e gestionali degli enti religiosi - 8. Considerazioni conclusive.
ABSTRACT: Religious organizations and fundraising: a possible combination (indeed necessary) Fund-raising activities represent the principal livelihood and sources of growth and development for non-profit organisations. Fund-raising is, also, an increasingly important part of religious organizations life. Almost each of them engages in some kind of fund-raising activity, with the purpose of generating income to sustain the organization’s programs and activities. The present study analyzes the relationship between religious organizations and fund-raising activities: a correlation that always existed, but now calls for consolidation and improvement in order to allow religious organizations to achieve economic sustainability. Therefore, religious organizations should develop competency and capacity to design and implement fund-raising activities, through appropriate policies, tools and methodologies. In this perspective, the author examines all the facets of fund-raising activities related to the religious organizations sector and, more in general, the possible applications of business administration principles to the management of religious bodies (so-called “church management”).
SOMMARIO: 1. Identikit d’una fattispecie “ibrida” sconosciuta al diritto positivo italiano - 2. L’assenza di una normativa ad hoc pattizia: alcune ragioni ipotizzabili – 3. Le fonti unilaterali: dall’indifferenza per il fenomeno della Legge-quadro del ’91 all’indirizzo restrittivo delle Linee-guida del 2010 - 4. Il problema a monte - 5. Conclusioni