Italian Third Sector Entities: new Ministry guidance on governance, volunteers, controls and RUNTS

Italian Ministry of Labour and Social Policies (MLPS) Notes No. 5003/2026 and No. 7741/2026 clarify several operational issues affecting Third Sector Entities (Enti del Terzo settore – ETS): access to statutory books, volunteer activities, directors’ remuneration, alternate members of control bodies, RUNTS filings and the distinction between carrying on a business and being classified as a commercial entity for tax purposes.

Law or administrative guidance: what is the status of the MLPS Notes?

These are interpretative positions of the Ministry: they do not amend the Third Sector Code but clarify how certain statutory provisions should be applied in practice.

How does access to statutory books work?

With respect to statutory books, the Ministry states that members’ right to inspect them under Article 15 of Legislative Decree No. 117/2017 may be regulated by the articles of association but may not be completely excluded. Access procedures must be balanced with privacy and the protection of sensitive data.

Volunteers, directors and remuneration: what are the rules?

Regarding volunteering and corporate offices, directors’ activities may qualify as voluntary work where the requirements of Article 17 of the Third Sector Code are met, starting with the absence of remuneration. In Volunteer Organisations (ODV), offices remain generally unpaid, subject to the specific rules for qualified members of the control body. In other Third Sector Entities, directors may receive remuneration if the articles of association do not prohibit it and the limits under Article 8 of the Code are respected.

How do alternate control-body members work?

Alternate members of the control body may be appointed where the articles of association expressly provide for them. They must already meet the legal requirements applicable to full members when appointed and, if they take office, the entity must update the RUNTS.

When is a Third Sector Entity also carrying on a business?

Note No. 7741 also addresses Third Sector Entities carrying out their activities exclusively or mainly in the form of a business. The Ministry distinguishes the civil-law concept of an enterprise under Article 2082 of the Italian Civil Code from the tax classification as a commercial entity under Article 79 of the Third Sector Code: merely exceeding the tax thresholds for non-commercial status does not automatically trigger registration with the Companies Register.

What should the Third Sector Entity do?

What are the main legal and administrative references?

Legal and administrative references: Legislative Decree No. 117 of 3 July 2017, Articles 8, 11, 15, 17, 30, 34, 48 and 79; Ministerial Decree No. 106 of 15 September 2020, as amended; MLPS Note No. 5003 of 27 March 2026; MLPS Note No. 7741 of 15 May 2026.