Abstract

The study illustrates the relationship between religious entities and the Italian legislation dedicated to non-profit organizations by highlighting the limits within which entities of the Catholic Church and those of other religions can take advantage of it. In fact, Legislative Decree 117/2017 also recognizes the benefits provided therein to such entities, but limited to the performance of specific activities in the general interest of the community and under specific conditions: a regulation transposing the rules of the Code of non-profit organizations; ad hoc assets and separate accounts. The Author also questioning the consequences of the insolvency of a religious body that alongside its activity of a religious nature also carries out an economic activity