Third Sector

LCA acknowledges the inestimable source of inspiration brought to the community by the so-called “Third Sector”. This includes associations, foundations, and other entities established to pursue social solidarity on a non-profit basis and carry out activities of general interest.

Non-profits are valuable, often comprising large organisations and populating an increasingly rich universe: the Italian Third Sector Code (Legislative Decree No. 117/2017) has therefore introduced the “Third Sector Entities”. These include voluntary organisations, social promotion associations, philanthropic entities, social enterprises, social cooperatives -, which are added to the traditional non-profit entities regulated by the Italian Civil Code.
Non-profit organisations operate in a wide range of fields (social, welfare, health, educational, cultural, etc.) and are often owned by the same stakeholders who finance or support the institutional aims of the organisation.

That’s where we come in. We can provide companies operating in the Third Sector with the targeted legal support they need, through our team of specialised professionals who understand the specific, constantly evolving regulations.

At LCA, we can guarantee comprehensive legal and tax advice on all issues, including innovative and complex matters, relating to the Third Sector such as:

  • drafting and amending memoranda of association and articles of association
  • procedures for registration in public registers and acquisition of legal personality
  • assistance with administrative management (governance tools, internal regulations, minutes and resolutions of corporate bodies)
  • drafting of conventions, accreditations and partnerships with public and/or private entities
  • consortia, associative networks and other complex organisations
  • transformations, mergers, demergers and other extraordinary transactions, with non-profit entities or companies
  • preparation of accounting records and financial statements, compliance with ministerial guidelines and other criteria
  • assistance for the certification of the institution according to ESG or CSR indicators, advising on sustainability and inclusiveness programs
  • stakeholder management in associations, participative foundations or other entities
  • human resources management and assistance in employment law, tax and social security matters
  • dealings with public administrations, award of contracts and service concessions
  • participation in European and national calls for tenders and funding
  • strategic consultancy for access to public grants and/or tax benefits
  • defence of non-profit organisations in all kinds of litigation (civil, criminal, tax and administrative), before arbitration panels, ordinary justice bodies and tax commissions