Abstract

The protection and enhancement of cultural heritage carried out by the entities of the Catholic Church, recognized ex l. 222/1985, benefits from the Code of the Third Sector if an ETS branch is formed (art. 4.3 d.lg. 117/2017). However, the formation of branch is not obvious. The Catholic entities will have to assess the structural feasibility of branch, and its impact on the canonical mission. In particular, the entity will have to consider that the Catholic cultural heritage is linked to liturgical, catechetical, pastoral purposes, and its protection and enhancement are institutional aims for the Church. For entities, the possibility remains of using external operators (classified in the Third sector).