Since the General Assembly held in May 2019, Parent Project is no longer a non-profit organization of social utility (onlus), and has officially become, instead, an association of social promotion (aps), with the approval of the amendment to the statute.

Why this change?

Parent Project’s legal name has been modified as a result of the changes foreseen by the recent Third Sector Reform (Law 106, 2016), which has redefined all those institutions within the economic system which are not part of the Public nor of the Private Sector.

The reform codified the definition of Italian Third Sector Entities (ETS). By third sector we mean the complex of private entities (ETS) which pursue, within a non-profit framework, civic, solidarity and social utility objectives and which, following the principle of subsidiarity and in accordance with their respective statutes or articles of association, promote and carry out activities of general interest through forms of voluntary and free action or mutuality or production and exchange of goods and services.

The law introduced new tax regimes and reorganized the access to a whole range of facilities.

All the associations, that before the reform were called onlus, had to choose whether or not to adapt their statute and to formally become a third sector entity (ETS), in order to be compliant with the new regulatory framework. In this case, associations had to choose a category among those identified by Law 5 of the new Third Sector Code, namely: voluntary organizations, associations of social promotion, philanthropic organizations, social enterprises, social cooperatives, membership networks and other private institutions (other associations or foundations not included in the previous categories)

Following the choice, the various associations and organizations that have become an ETS can be registered in the Registro unico nazionale del terzo settore/Single national registry of the third sector (Runts). The registration will entitle the associations to access the facilities provided for the third sector entities and it will give them the opportunity to sign agreements with public administrations to perform activities and social services of general interest in favour of third parties. The legislation will come fully into force with the establishment of the Runts (foreseen at the Ministry of Labor and Social Policies). The “onlus” acronym and the related legislation are repealed by law but they can be used until Runts is established.

What is an aps?

Due to its features, Parent Project falls into the category of social promotion associations. The “aps” is an association that carries out activities of general interest for the benefit of its members or third parties, mainly making use of the volunteer collaboration offered by its members. It can exploit dependent or self-employed work, if necessary, aiming at carrying out the activity of general interest or for achieving its purposes. Like other third sector entities, it is a non-profit organization.

A non-profit organization can receive an income (in the case of Parent Project, donations and membership fees are an example) and can have expenses (e.g offices rental, staff costs, purchase of equipment, etc.); the non-profitability lies in the way the profit, obtained at the end of the annual financial statements, is managed. The profit must be reinvested in the activity of the institution and must not be shared among the members.

For more information:

Parent Project aps – Phone. +3906/66182811 –