Keywords: Collective Religious Freedom; Social Impact; Religious Organizations; Activities other than those of Religion or Worship; Activities of General Interest; Civic Aims; Solidarity and Social Utility; Tax Benefits.
The article explains the Third Sector Reform Act recently approved by the italian Parliament. This Act provides a delegation to the Government for a comprehensive revision of the law on volunteering, social cooperation, non-profit associations and foundation. The Bill introduces a new definition of Third Sector which includes all organizations that carry out activities of general interest and pursue civic aims as well as solidarity and social utility. The main innovation of Third Sector Reform Act is the adoption of a Third Sector Code which collects all the laws of the Third Sector in a unitary and organic system. The article synthetically deals with some important issues of the reform and focuses on those aspects which have significant impact on religious organizations and State-Church relationships.