Contenuti per la categoria: Enti religiosi e Terzo Settore

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. Premessa - 2. La revisione del cinque per mille tra sollecitazioni della magistratura contabile e riforma del Terzo settore - 3. L’ancoraggio costituzionale del cinque per mille: sussidiarietà orizzontale e democrazia fiscale - 4. La natura giuridica dell’istituto e la perimetrazione della volontà di destinazione espressa dal contribuente - 5. La configurazione originaria del meccanismo nelle valutazioni critiche della Corte dei conti e i conseguenti interventi correttivi - 6. La ricollocazione nell’alveo della riforma del Terzo settore. Le novità del d.lgs. n. 111 del 2017 - 7. Profili problematici di interesse ecclesiasticistico: a) gli enti religiosi come possibili beneficiari … - 8. (segue) b) gli oneri di conformazione (bilanciata) alle prescrizioni in tema di trasparenza, pubblicità e efficacia della gestione dei flussi finanziari derivanti dal cinque per mille … - 9 (segue) c) l’otto per mille - 10. Tra sintesi e prospettiva. Questioni pratico-applicative e significato ricostruttivo-sistematico nella valutazione delle ricadute ecclesiasticistiche del cinque per mille.

The effects of the legal reform of the Third sector on the Ecclesiastical law (of the State). The case of “cinque per mille”.

ABSTRACT: The article deals with the effects of the Italian Reform of the Third Sector on the Ecclesiastical law of the State and focuses on the peculiar measure of financial aid called “cinque per mille”, as governed by the legislative decree n. 111/2017. The author analyzes some problematic issues involved by this decree and underlines its importance in achieving the goal of a more amply and extended awareness of the today meaning of religious freedom as s well as of the relationships between the State and the Church.

SOMMARIO: 1. La riforma del Terzo settore - 2. Enti ecclesiastici e riforma del Terzo settore - 3. Le condizioni per l’applicazione del regime del Terzo settore agli enti ecclesiastici - 3.1. Il regolamento - 3.2. Il patrimonio destinato - 3.3. La tenuta di scritture contabili separate - 4. Le possibili soluzioni organizzative - 4.1. Il “ramo” dell’ente ecclesiastico - 4.2. Il “gruppo” dell’ente ecclesiastico - 5. Una rete associativa per gli enti del Terzo settore ecclesiastici?

The reform of non-profit organizations and Church bodies: a cost, a risk or an opportunity?

ABSTRACT: While many institutional activities of Church bodies fall within the scope of the recent reform of Italian law on non-profit organizations ("NPOs"), the specific features of Church bodies prevent from a straightforward application of the new regime. Therefore, the Code for the Third Sector and the Act on Social Enterprises allow Church bodies to access the tax exemptions and the other benefits provided to NPOs as far as they comply with a set of conditions aimed at bridging the differences between Church bodies and secular NPOs. The paper (1) discusses in details these conditions, (2) offers a critical evaluation of costs, risks, and opportunities related to the new regime, and (3) suggests possible organizational structures to comply with the current system.

SOMMARIO: 1. Riordino o riforma del Terzo Settore? - 2. Il contributo che possono offrire gli ecclesiasticisti e i canonisti alla riflessione - 3. La traiettoria: dalla legislazione bilaterale sugli enti cattolici al diritto comune sugli enti religiosi - 4. L’art. 20 Cost.: una lettura rinnovata in una prospettiva sistemica - 5. La legge n. 222 del 1985 rimane apripista della legislazione statale in ottica promozionale e pluralista - 6. Intese dello Stato con le confessioni e collegamento/coincidenza tra le attività di religione o di culto e le attività “diverse” - 7. Superamento “di fatto” della specialità della legislazione bilaterale sugli enti religiosi - 8. Alcune osservazioni critiche sul Codice del Terzo Settore - 9. Un diritto comune sugli enti religiosi nell’ottica dell’interesse generale? - 10. Una nuova mission per gli enti cattolici sollecitata dalla Chiesa di Papa Francesco.

The Third Sector Code: arrival point or starting point for the religious bodies’ palingenesis?

ABSTRACT: Adopted on July 2017, the Third Sector Code promotes social groups to guarantee the constitutional principles of pluralism, participation, social solidarity, substantial equality. The essay analyses what are the most important innovations and the critical issues of Third Sector’s reform, in the law and religion’s perspective and in the canon law’s perspective. Indeed, this legal reform raises fundamental questions, involving Third Sector bodies, that are, at the same time, religious bodies, such as the importance to have in our legal system a general law for religious bodies. Furthermore, Pope Francis’ teaching recalls an ethic dimension in the economic activities for the Catholic bodies.

SOMMARIO: 1. Riforma del Terzo settore e servizio della carità nella Chiesa - 2. La riforma del Terzo settore e le nuove sfide per gli enti ecclesiastici - 3. Il Motu proprio “Intima Ecclesiae natura” e l’evoluzione dell’ordinamento canonico - 4. Il Codice del Terzo settore e la sua applicazione agli enti ecclesiastici - 5. Implicazioni per gli enti della Chiesa: l’esigenza di trasparenza - 6. Il principio della trasparenza nella dottrina canonistica - 7. Il “patrimonio destinato”: implicazioni nell’ordinamento canonico - 8. Attività diverse e controlli canonici: la sfida della governance e della gestione in un contesto concordatario - 9. Osservazioni conclusive.

Catholic Church entities and the reform of the Third sector in Italian legislation. Canonical implications

ABSTRACT: This paper deals with the canonical implications of Italy’s recent Third sector reform in Italian legislation (d. lgs n. 117/2017) for Catholic Church entities and/or agencies for charitable purposes. It starts with some preliminary remarks on the recent evolution of Canon Law concerning the discipline of charitable organizations and agencies that followed the Motu proprio Intima Ecclesiae natura, issued by Pope Benedict XVI in December 2012. It then examines the general framework of the new regulation of non profit organizations in Italian law, emphasizing the pros and cons (opportunities and risks) of its application to religious entities, particularly those connected to the Catholic Church, which in Italy traditionally enjoy a special discipline safeguarding their canonical structure and purposes. The paper then focuses on the impact of the new civil regulation that allows a wide range of charitable initiatives on behalf of religious organizations, on the governance of Catholic Church entities, which are submitted to the directives and authorizations of ecclesiastical authorities. Finally, it draws some conclusive remarks on the need to update and reform some administrative rules and praxis concerning the administration and finance of charitable institutions in Canon Law.

SOMMARIO: 1. Premessa. Specificità dell’ente ecclesiastico e diritto comune - 2. Lo scopo di religione o di culto. Finalità canoniche e finalità “pattuite”: antinomie e analogie - 3. Attività di interesse generale” di cui all’art. 5 d.lgs. n. 117 del 2017, missione caritativa e sociale della Chiesa e regolamentazione delle attività “diverse” da quelle di culto e religione - 4. Gli enti religiosi civilmente riconosciuti e la novella disciplina sugli enti del Terzo settore e dell’Impresa sociale: adempimenti canonici (regolamento, licenza scritta dell’ordinario e creazione di un patrimonio destinato) - 5. L’identificazione dei beni dell’ente canonico funzionali all’esercizio dell’attività di Terzo settore o di Impresa sociale: il bilancio separato. Conclusioni.

Canonistic Reflections of the Reform of the Third Sector

ABSTRACT: Third sector reform started with the delegation law n. 106 of 6 June 2016 undoubtedly involves canon law in its form and substance. The new legislation on the Third sector allows in a certain sense to "recover" many of the typically canonical activities of the religious entity within its "civil" structure in a way more coherent with the religious and canonical nature of the institution itself with respect to the law 222 of 1985. If we look at the activities that Legislative Decree 117 of 2017 calls (Article 5) "Activities of general interest", we highlight how many of them are specific and characterizing religious bodies of the Catholic tradition. The Author in particular highlights how the civilly recognized religious bodies, if they want to regulate some of their activities according to the new discipline on Third sector bodies and the Social enterprise, must undergo some canonical obligations (drafting of a regulation, written license of the Ordinary and creation of destined assets).

SOMMARIO: 1. 1. Nuovi orizzonti - 2. Un caso positivo di secolarizzazione - 3. Codice del Terzo settore e iniziative caritative della comunità ecclesiale - 4. Opportunità aperte da un’alternativa - 5. L’azione caritativa tra diritto speciale e diritto comune.

ABSTRACT: Except for the matter of the clergy sustenance, the current discipline of the Concordat on ecclesiastical institutions is still affected, in spite of everything, by the conditioning deriving from juridical schemes dating back in time, which sacrifice and make precarious their solidarity activities. The fall of the diffidence of the Italian legal system towards the initiatives between the State and the Market, and therefore the recent reform of the Third sector with the enhancement of the non-profit organization’s activities, represent a precious opportunity for the charitable initiatives of the ecclesial communities.

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. Natura giuridica e requisiti normativi delle Onlus - 2. Le Onlus parziali: gli enti religiosi destinatari della normativa di favore - 3. L’esclusione degli enti religiosi delle confessioni non convenzionate con lo Stato - 4. Le deroghe riservate agli enti ecclesiastici.

Reconstructive Review of legislation on non-profit organization of religious inspiration

Article 10 of Legislative Decree No 460/97 sets out the criteria for the classification of non-profit organization providing for the respect of both objective and subjective elements. They are autonomous and distinct category relevant only for tax purposes. The Legislative Decree no. 460/97 newly introduced tax legislation concerning non-profit organization, to which are assimilated some of the religious institutions agreements with the state, limited to the conduct of activities related to the "Third sector". Excluded from the rules pertaining to special religious bodies denominations without agreement with the State which may take place if the status of a non-profit organization, however, limited to, the activities of social significance, subject to compliance with other requirements for non-profit organization toutcourt. Among the most significant fiscal benefits for the religious institutions become significant no commercialization of institutional activities carried out for purposes of social solidarity and the promotion of donations to the non-profit organization, working in solidarity with purpose areas specified by the decree. The tax relief provided by the state legislature based on those already introduced by the international agreement that must be intertwined with those of Legislative Decree No 460/97.