ITALY Law and Practice Contributed by: Paolo Ludovici and Andrea Mirabella, Gatti, Pavesi, Bianchi, Ludovici
adoption. Civil unions are not granted the possibility of adopting children.
A foundation may qualify as a third sector entity if it is pursuing, on a non-profit basis, civic, solidaristic and socially useful purposes and enrols with the Single National Register of the Third Sector ( Registro unico nazionale del Terzo settore , RUNTS). By press release dated 8 March 2025, the Ministry of Labour announced the grant of EU authorisation and the entry into force of the tax provisions applicable to the Third Sector as from 1 January 2026. Accordingly, the fiscal measures introduced under the Third Sector reform – subject to limited exceptions – shall apply from the 2026 tax year. Trusts have also been used to carry out charitable activities as they have been allowed to qualify as ONLUS. However, following the reform of the third sector by the Ministry of Labour, in its Circular Letter No 9/2022, as of the time of writing, trusts cannot qualify as third sector entities and benefit from the related advantages, including tax benefits.
10. Charitable Planning 10.1 Charitable Giving
Taxpayers who make charitable donations to certain categories of entities of special social relevance are entitled to tax benefits in the form of tax deductions (from 19% to 35%) or in the form of deductions from taxable income or, in certain cases, in the form of tax credits (eg, in the case of a donation in support of culture, the so-called “art bonus”). In addition, donations to charitable entities (eg, third- sector entities) are exempt from inheritance and gift taxes (see 1.2 Exemptions ). 10.2 Common Charitable Structures Historically, the most widely used instrument for carry - ing out philanthropic and charitable activities has been the foundation (see 3.1 Types of Trusts, Foundations or Similar Entities ).
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