ABSTRACT

Italian Law 222/1985, derived from the Concordat, profoundly reformed the regulation of ecclesiastical entities and the support of the clergy, ensuring greater autonomy for the Catholic Church and protecting institutional religious freedom. In particular, the civilly recognized ecclesiastical entity originates in canon law and acquires civil legal personality while maintaining religious or worship-related purposes. With the Third Sector Reform, ecclesiastical entities may establish a Third Sector “Branch” or a Social Enterprise for activities of general interest, while preserving their canonical identity. The assets allocated to the Branch are kept separate in accounting terms but remain subject to canonical oversight for acts of extraordinary administration. The TS/SE Branch is a useful but non mandatory tool, whose adoption must be assessed on a case by case basis. Canonical controls have civil relevance and would be weakened by the creation of civil vehicle entities. Law 222/1985 continues to ensure a balance between religious freedom and the needs of the State. The ecclesiastical entity remains a current and effective institution, provided that administrators and consultants are well acquainted with its regulatory framework.