Italy updates regulatory framework for charitable donations

The Italian regulatory landscape for charitable donations is set to undergo significant changes by 2026 due to the full implementation of the Third Sector reform. This framework governs how citizens and businesses can support non-profit organizations, such as Médecins Sans Frontières (MSF), through tax incentives and structured social projects.

Third Sector Entities (ETS) play a central role in this ecosystem, focusing on areas such as healthcare, environmental protection, social inclusion, and international cooperation. The reform aims to clarify the requirements for utilizing tax benefits while supporting organizations that provide aid to vulnerable populations during conflicts, epidemics, and natural disasters.