End of the non-profit qualification and carried out for the Third Sector: new tax rules, obligation to register with the RUNTS and decisive deadlines. Only one organization in three is already in compliance, while those who do not comply risk losing 5 per thousand and dissolution
Goodbye non-profit organization. The end of March marks a revolution for the world of Italian non-profits. The Reform of the Third Sector enters its most concrete phase: from 31 March the non-profit qualification will definitively disappear and the tax and legal regime will change for thousands of entities. A regulatory transformation, but one that directly affects the identity, economic sustainability and future of organizations, after decades.
Goodbye non-profit organization: what happens from 31 March 2026
The first big change is the disappearance of the non-profit qualification. From 1 January 2026 the single registry has already been cancelled, but it is March 31st is the key date: by this deadline organizations must complete the transition to the new system. In mid-March, just over 7 thousand organizations were registered in the Single National Register of the Third Sector (RUNTS), of the over 21 thousand present in the old non-profit registry. In practice only one in three has already completed the transition. For all the others the deadline is now imminent. Go to the single national register of the third sector it is not a bureaucratic formality. It means choosing a new legal identity among those provided for by the reform: social promotion associations, voluntary organizations, philanthropic bodies or other forms. Or it means taking the path of alternative models, such as social enterprise. A decision that impacts governance, activities and tax treatment.
New tax for non-profits: rules, taxes and obligations
Then there is the big one tax change. With the end of the non-profit organizations, many of the historical benefits that had characterized the sector disappear. The system is modified which is no longer based on a precise list of activities considered “subsidised”, but evaluates how these activities are carried out and what impact they produce on the general interest. Consequences? Some activities may continue to be considered non-commercial even if they involve fees, provided they are carried out in economic equilibrium and without profit-making purposes. But all activities that take on a commercial nature will be subject to ordinary taxation, with application of IRES and VAT obligations. For many organizations, this means saying goodbye to simplified regimes and facing more complex management: new accounting obligations, electronic invoicing, periodic VAT payments, and greater administrative structuring. Exceptions? Some categories, such as voluntary organizations (ODV) and social promotion associations (APS), will be able to access a specific flat-rate regime if they remain below certain revenue thresholds, with reduced profitability coefficients and simplifications on obligations.
Third Sector Reform: deadlines, risks and what happens to those who don’t comply
March 31, 2026 is a key deadline. Non-profit organizations that do not submit an application for registration in the Single National Register of the Third Sector by the end of March will have to face significant consequences. First of all, the loss of access to five per thousandone of the main sources of funding for many non-profit organizations. Even entities already present in the permanent lists will no longer be able to benefit from them without registering in the new register. Then there is the legal risk. Failure to register involves the definitive loss of qualification and may lead to the devolution of the organisation’s assets to other third sector entities, subject to the opinion of the competent authorities. Not adapting therefore means putting the very existence of the organization at risk.
To meet the deadline, the registration procedure must be completed online through the RUNTS portal, with access via SPID or electronic identity card. It is necessary to present updated statutes, articles of association and financial statements, as well as verifying any governance obligations such as the appointment of supervisory bodies.
