How do I register a foundation in Italy?

You must draft a CTS-compliant statute, execute a public deed before an Italian notary, obtain legal recognition from the Prefettura or regional government, and then submit an electronic application through the RUNTS portal at servizi.lavoro.gov.it/runts. The full step-by-step procedure is set out above.

What documents are needed to establish a foundation?

The essential documents are: the notarised deed of foundation (atto costitutivo), the statute (statuto), proof of founding assets (bank certificate or sworn valuation), identity documents of founders and directors, the foundation’s codice fiscale, a PEC address, and acceptance-of-office declarations from all board members. A full documents table appears above.

Do I need to register at RUNTS?

Registration at RUNTS is not legally mandatory for all foundations, but it is the only way to obtain ETS status and access the associated tax benefits, public funding eligibility and 5 per mille allocations under the Codice del Terzo Settore. For foundations pursuing activities of general interest, RUNTS registration is strongly advisable.

What tax registrations must a newly registered foundation complete?

At minimum, the foundation needs a codice fiscale (tax ID) from the Agenzia delle Entrate. If it carries out any commercial activity, it must also register for IVA (VAT) and IRAP. The appropriate tax regime election is made in the foundation’s first annual tax return after RUNTS registration.

Can non-Italian founders set up a foundation in Italy?

Yes. Italian law imposes no citizenship or residency requirement on founders. The deed of foundation must be executed before an Italian notary, and the foundation must have its registered seat in Italy. Foreign founders are advised to appoint an Italian lawyer to manage the process and act as local point of contact for the RUNTS office.

What happens if I miss the RUNTS registration or ONLUS migration deadline?

If a RUNTS application is rejected for failure to respond to an information request, the application must be re-filed from scratch. For former ONLUS entities, failing to complete the migration to ETS status means losing the legacy ONLUS tax exemptions. The entity would then be taxed as an ordinary non-commercial body, without access to the enhanced CTS benefits. Professional advice should be sought immediately if deadlines are at risk.

How To Register A Foundation In Italy 2026

Understanding how to register a foundation in Italy 2026 is essential for any founder, trustee or CFO preparing to establish, or convert, a third-sector entity under the current regulatory framework. Italy’s Registro Unico Nazionale del Terzo Settore (RUNTS) is now the single gateway through which foundations access tax benefits, public funding eligibility and legal standing as enti del terzo settore (ETS). The Legge di Bilancio 2026 (Law 199/2025), which entered into force on 1 January 2026, introduced several fiscal measures that directly affect foundation tax status, including changes to IRPEF rates, the 5 per mille ceiling and the implementation calendar for the Codice del Terzo Settore (CTS) tax provisions.

This guide sets out every procedural step, document and deadline a founder needs to follow to achieve full RUNTS registration and tax compliance in 2026.

Overview of the RUNTS Registration Process and Who It Applies To

The RUNTS, administered by the Ministero del Lavoro e delle Politiche Sociali, replaced Italy’s fragmented legacy registers in November 2021. Every foundation that wishes to qualify as an ETS, and thereby access the favourable tax regime established by the Codice del Terzo Settore (Legislative Decree 117/2017), must be entered in the RUNTS. The register is managed through a dedicated online portal and processed by regional or provincial offices (uffici del RUNTS) competent for the territory in which the foundation has its registered seat.

It is important to distinguish two separate procedural tracks. Legal recognition of a foundation (riconoscimento della personalità giuridica) is the act by which the entity acquires full legal personality, historically handled by the Prefettura or the relevant regional government. RUNTS registration is a distinct administrative step, carried out after legal recognition, through which the foundation obtains ETS status and unlocks tax advantages. Since 2022 the two tracks have converged: the RUNTS office can, in many cases, process legal recognition simultaneously with RUNTS entry, but the documentary requirements differ.

RUNTS registration applies to private foundations, philanthropic foundations, former ONLUS entities migrating to ETS status, and operating foundations (fondazioni operative) pursuing activities of general interest listed in Article 5 of the CTS. Foundations that do not register at RUNTS remain outside the ETS framework and cannot claim the associated tax benefits for the 2026 tax year onwards.

Eligibility and Prerequisites for RUNTS Registration

Before beginning the registration process, founders should confirm that the entity meets the structural and governance requirements set by the CTS and the implementing regulations (Ministerial Decree 106/2020).

Eligibility checklist

Entity type. The foundation must pursue one or more activities of general interest listed in Article 5 of Legislative Decree 117/2017. Commercial activities are permitted only on a secondary or ancillary basis.
Founding assets (patrimonio). A foundation seeking legal recognition through the RUNTS must hold minimum founding assets (the threshold is set by Ministerial Decree 106/2020). For foundations with legal personality, the requirement is generally €15,000 in cash or €30,000 in other assets, though this figure must be confirmed against the applicable decree and any regional variations.
Statute content. The founding statute (statuto) must contain all mandatory clauses prescribed by Articles 21 and 25 of the CTS, including: name (with the designation “ETS”), registered seat, purpose and activities, rules on governance, dissolution and asset devolution, accounting obligations and provisions on auditing.
Governance. The statute must establish at least a governing board (consiglio di amministrazione) and, where required by the CTS thresholds, a supervisory body (organo di controllo) and an external auditor (revisore legale dei conti).
Non-distribution constraint. The statute must contain an absolute prohibition on distributing profits, reserves and surplus to founders, directors, employees or collaborators, in line with Article 8 of the CTS.
Foreign founders. Non-Italian individuals and entities may establish a foundation in Italy. There is no citizenship or residency requirement for founders. However, the deed of foundation must be executed before an Italian notary, and the foundation’s registered seat must be in Italy. Foreign founders typically appoint Italian legal counsel to handle procedural steps.

Step-by-Step Procedure: How to Register a Foundation in Italy in 2026

The registration process can be broken into five sequential stages. The timeline table below summarises the key actors and indicative durations; detailed guidance for each step follows.

Step	Who does it	Typical duration
1. Draft the statute and preparatory documents	Founders + legal counsel + accountant	2–4 weeks
2. Execute the deed of foundation before a notary	Notary + founders	1–2 days (appointment); 5–10 days (notary post-processing)
3. Obtain legal recognition and register in public registers (Prefettura / Regione)	Notary + Prefettura / regional government	30–120 days (varies by region)
4. Submit RUNTS application and complete tax registrations	Legal representative + RUNTS regional office + Agenzia delle Entrate	60 days (RUNTS processing target); tax codes issued within 5–10 days
5. Complete post-registration compliance (annual filings, access to tax benefits)	Legal representative + accountant	Ongoing, first annual filing within 180 days of the first financial year-end

Step 1, Draft the foundation statute and preparatory documents

The statute is the core governance document. It must comply with Articles 21 and 25 of the CTS and should be drafted in Italian. At a minimum, the statute needs to address the following headings:

Name and ETS designation. The name must include the acronym “ETS” or the full wording ente del terzo settore.
Registered seat. Full address in Italy.
Purpose and activities of general interest. Reference the specific categories in Article 5 of the CTS.
Founding assets. Description and valuation of the initial endowment.
Governance structure. Appointment, powers and terms of the board of directors, president, and (where applicable) supervisory body and auditor.
Non-distribution clause. Explicit prohibition per Article 8 CTS.
Dissolution and devolution clause. On winding-up, remaining assets must be transferred to another ETS or to the Fondo nazionale per il Terzo settore, as required by Article 9 CTS.
Accounting and reporting obligations. Reference to annual budget/financial statements and any obligation to prepare a social report (bilancio sociale).

During this stage, the founder should also prepare a detailed description of the founding assets (cash deposits, real property, intellectual property) and, if required, an independent valuation of any non-cash contributions. A business plan or activity programme for the first financial year is advisable, as the RUNTS office may request it during the registration review.

Step 2, Execute the deed of foundation before a notary

A foundation must be constituted by public deed (atto pubblico) executed before an Italian notary (notaio). This is a mandatory requirement under Articles 14 and 16 of the Italian Civil Code and confirmed by the CTS. The deed of foundation (atto di fondazione or atto costitutivo) incorporates the statute as an annexe and formally records the founder’s declaration of will, the appointment of the first board and the endowment of founding assets.

At the notarial appointment, the founder must present valid identification, the finalised statute text, proof of the founding assets (bank statement, title deeds or valuation report) and, for legal entities acting as founders, a corporate resolution authorising the foundation.

The notary retains the original deed and issues authenticated copies. Within 20 days of execution, the notary is required to register the deed with the Agenzia delle Entrate (registration tax office) and to request a codice fiscale (tax identification number) for the new foundation.

Step 3, Obtain legal recognition and register with Prefettura or Regione

For foundations seeking personalità giuridica (full legal personality with limited liability), the notary files an application for legal recognition with the competent Prefettura (for foundations operating nationally) or with the regional government (for foundations whose activity is confined to one region). Since the RUNTS came into operation, the legal-recognition procedure and the RUNTS registration may be conducted concurrently, the notary files the recognition request through the RUNTS portal in many regions, enabling a single workflow.

The Prefettura or regional office verifies that the statute complies with the CTS, that the founding assets meet the minimum threshold, and that the proposed activities fall within the permissible categories. Processing times vary significantly: industry observers note that in major metropolitan areas (Milan, Rome, Naples) the review typically takes 60–90 days, while smaller prefectures may complete it in 30–45 days. The authority may request supplementary documentation or statute amendments; prompt response is critical to avoid restarting the review clock.

Step 4, Submit the RUNTS application and complete tax registrations

Once legal recognition has been granted (or, in the concurrent workflow, as part of the same filing), the foundation’s legal representative submits the RUNTS registration application through the online portal at servizi.lavoro.gov.it/runts. The application is filed electronically and requires a SPID (digital identity) or equivalent electronic identification for the legal representative.

The regional RUNTS office (ufficio del RUNTS) has 60 days to review the application. During this period the office may request additional information or documentation; the applicant has 30 days to respond. If the application is approved, the foundation is entered in the Sezione Fondazioni del Terzo Settore of the register, and the entry becomes publicly visible. If the office does not respond within 60 days and has not made any request for integration, silence is treated as consent (silenzio assenso) and the registration is deemed approved.

In parallel with the RUNTS submission, the foundation must complete its tax registrations with the Agenzia delle Entrate:

Codice fiscale (tax ID). Normally obtained by the notary at the time of deed registration (Step 2). If not, the legal representative files Form AA5/6 at the local Agenzia office.
VAT registration (partita IVA). Required only if the foundation will carry out commercial activities (even on a secondary basis). Filed via Form AA7/10 or through the Agenzia’s online portal (Fisconline/Entratel).
IRAP registration. Foundations are generally subject to IRAP (regional production tax). Registration is automatic upon VAT registration or codice fiscale issuance; the foundation must file Form IRAP annually.
Election of favourable tax regime. ETS-registered foundations may elect the flat-rate regime for non-commercial entities or the specific CTS tax regime, depending on revenue thresholds. The election is made in the first tax return filed after RUNTS registration.

Step 5, Complete post-registration compliance

After RUNTS registration, the foundation must maintain ongoing compliance to preserve ETS status and associated tax benefits 2026. Key obligations include:

Annual financial statements. Deposit with the RUNTS office within 180 days of the financial year-end. The format depends on total revenue: foundations with revenues above €220,000 must prepare an accrual-basis statement; below this threshold, a simplified cash-basis statement is permitted.
Social report (bilancio sociale). Mandatory for foundations with revenues or income exceeding €1 million, to be published on the foundation’s website and deposited with RUNTS.
Update of RUNTS data. Any change to the statute, governance, registered seat or activities must be notified to the RUNTS office within 30 days.
5 per mille registration. Eligible foundations must separately register for the 5 per mille mechanism through the Agenzia delle Entrate portal each year by the published deadline.

Required Documents and Information for RUNTS Registration

The table below lists every document typically required for a complete RUNTS application. Founders should assemble these before beginning the process to avoid delays.

Document	Notes (issuer, format, validity)
Atto costitutivo (deed of foundation)	Issued by the notary as an authenticated copy (copia conforme). Must be in Italian. Original retained by the notary.
Statuto (foundation statute)	Annexed to the deed. Notarised copy required. Must contain all mandatory CTS clauses (Articles 21, 25 CTS).
Proof of founding assets	Bank certificate for cash deposits; sworn valuation report (perizia giurata) for non-cash assets. Issued within 30 days of the deed.
Identity documents of founders and first directors	Valid passports or Italian ID cards. Copies authenticated by the notary.
Codice fiscale of the foundation	Issued by Agenzia delle Entrate, normally at deed registration. Alphanumeric code (11 digits for entities).
Corporate resolution (if founder is a legal entity)	Board or shareholder resolution authorising the formation of the foundation. Notarised or certified copy.
Declaration of activities	Signed statement by the legal representative listing the CTS Article 5 categories the foundation will pursue. Free-form, on foundation letterhead.
Acceptance of office by directors and supervisory body members	Written declarations signed by each appointee, including confirmation that no disqualification grounds exist (per Article 11 CTS).
PEC address (certified email)	Mandatory for all Italian legal entities. Must be registered with the foundation’s codice fiscale before RUNTS submission.
SPID / CIE / CNS digital identity of the legal representative	Required for portal access at servizi.lavoro.gov.it/runts.

Model statute clause areas

The foundation statute should address each of the following clause areas. While no single statutory template is officially mandated, the CTS prescribes minimum content. Founders drafting their statute should ensure each area is covered in a separate article or section:

Purpose clause, reference to CTS Article 5 categories.
Assets and endowment clause, valuation, restrictions on use, investment policy.
Governance and appointment clause, composition, quorum, voting, terms, removal of directors.
Supervisory body clause, trigger thresholds per Article 30 CTS, independence requirements.
Accounting and transparency clause, reporting obligations, social report thresholds.
Dissolution and devolution clause, mandatory asset transfer per Article 9 CTS.
Amendment clause, procedure for statutory amendments and RUNTS notification.

Timeline and Key Deadlines for RUNTS Registration in 2026

The registration timeline depends on several variables, the region, the complexity of the statute, the Prefettura’s workload and whether the founder responds promptly to information requests. The table below sets out representative durations for each phase.

Activity	Who does it	Typical duration
Drafting and finalising statute	Founders + legal counsel	2–4 weeks
Notarial execution of deed	Notary	1–2 days (ceremony); 5–10 days (post-processing and registration with Agenzia)
Legal recognition by Prefettura / Regione	Prefettura / regional office	30–120 days (region-dependent)
RUNTS application review	Regional RUNTS office	Up to 60 days (silence = consent if no request for integration)
Tax code and VAT registration	Notary / legal representative + Agenzia delle Entrate	5–10 days
First annual financial statements filing with RUNTS	Legal representative + accountant	Within 180 days of first financial year-end

ONLUS migration deadline. Former ONLUS entities that have not yet completed their migration to ETS status face critical deadlines in 2026. The transitional regime originally envisaged under the CTS has been extended multiple times; early indications from sector commentary suggest that the definitive window for ONLUS migration aligns with the activation of the CTS tax provisions. Foundations operating under the legacy ONLUS framework should seek legal advice immediately to avoid losing their tax-exempt status.

Missed deadlines. If the RUNTS office requests supplementary documentation during its 60-day review, the applicant has 30 days to respond. Failure to respond results in rejection of the application. A rejected applicant may re-file, but the 60-day review clock restarts from the date of the new submission, potentially adding months to the process.

Costs, Fees and Tax Considerations for Foundation Registration

The following cost estimates are indicative and vary by region, asset complexity and choice of professionals. All amounts should be verified with the relevant service provider before engagement.

Item	Estimated amount (EUR)	Notes
Notary fees (deed of foundation + statute)	€1,500–€4,000	Varies by region, asset complexity and notary. Includes deed registration with Agenzia delle Entrate.
Registration tax (imposta di registro)	€200 (fixed fee)	Payable at deed registration. ETS-qualifying foundations may be exempt; confirm with notary.
Stamp duty (imposta di bollo)	€16 per page or €155 lump sum	Applicable to the deed and annexes. Exemptions may apply for ETS entities.
RUNTS filing fee	€0 (no fee)	RUNTS registration itself does not currently attract a filing fee.
Legal counsel (statute drafting + registration support)	€2,000–€6,000	Depends on complexity, governance structure and whether foreign founders are involved.
Accountant (tax registrations + first-year set-up)	€1,000–€3,000	Includes codice fiscale/VAT applications, chart of accounts set-up, CTS-compliant bookkeeping framework.
Sworn valuation of non-cash assets	€500–€2,500	Required only if founding assets include real property, IP or other non-cash contributions.
PEC (certified email) subscription	€10–€30 per year	Mandatory for all Italian entities. Purchased from accredited providers.
Annual external audit (where required)	€2,000–€5,000	Mandatory if the foundation exceeds CTS thresholds (Article 31 CTS). First audit applies from the first full financial year.

Tax registration for foundations, key obligations

Once registered at RUNTS, a foundation is treated as a non-commercial entity for tax purposes unless it derives the majority of its income from commercial activities. The principal tax obligations include:

IRES (corporate income tax). ETS foundations benefit from favourable treatment of institutional (non-commercial) income. Only income from commercial activities is subject to IRES at the standard rate (currently 24%).
IRAP (regional production tax). Generally applicable at the standard regional rate (3.9%, subject to regional adjustments). Foundations with no employees and no commercial turnover may be exempt in certain regions.
IVA (VAT). Applicable only to commercial supplies. ETS foundations carrying out activities of general interest for free or for consideration below cost are generally outside the scope of VAT for those activities.
IMU (municipal property tax). Exemptions apply to properties used directly for institutional activities of general interest. Properties used for commercial purposes are taxable.
Donor tax deductions. Donations to ETS-registered foundations are deductible for the donor: individuals may deduct 30% of donations up to €30,000 per year, or deduct the full amount from taxable income up to 10% of declared income (Article 83 CTS).
5 per mille. ETS-registered foundations are eligible to receive 5 per mille allocations. The Legge di Bilancio 2026 raised the overall 5 per mille ceiling from €525 million to €610 million, increasing the pool available to qualifying entities.

What Changes in 2026: Legge di Bilancio and RUNTS Enforcement

The Legge di Bilancio 2026 (Law 199/2025), published in the Gazzetta Ufficiale on 30 December 2025, contains several provisions directly relevant to foundations and third-sector entities. Key changes include:

IRPEF rate reduction. The second IRPEF bracket rate was reduced from 35% to 33% for income up to €50,000. While IRPEF applies to individuals rather than foundations directly, this change affects founders’ personal tax planning around donations, endowments and income from foundation activities.
5 per mille ceiling increase. The annual cap was raised to €610 million (from €525 million), expanding the funding available to RUNTS-registered foundations.
CTS tax provisions, implementation. The Agenzia delle Entrate issued Circular No. 1 of 19 February 2026, providing the first comprehensive interpretive guidance on the tax provisions of the Codice del Terzo Settore. This circular clarifies the tax regime applicable to ETS foundations, including the treatment of institutional versus commercial income, VAT exemptions and registration tax benefits. Foundations registering at RUNTS in 2026 should ensure their accounting and statutory structures align with this guidance.
RUNTS enforcement and controls. Industry observers expect that 2026 will see the first systematic audit cycle of RUNTS-registered entities. The Ministero del Lavoro and regional RUNTS offices are expected to verify that registered foundations comply with statutory requirements, particularly the non-distribution constraint, the governance rules and annual filing obligations. Foundations with incomplete or non-compliant registrations risk cancellation from the register and consequent loss of ETS status and tax benefits.

The likely practical effect of these changes is that foundations registering in 2026 face both an opportunity (access to enhanced tax benefits and a larger 5 per mille pool) and a heightened compliance burden (stricter enforcement and audit activity). Engaging qualified tax advisers before RUNTS submission is strongly recommended.

Common Pitfalls and How to Avoid Them

Inadequate statute wording. Statutes that omit mandatory CTS clauses (especially the non-distribution constraint or the dissolution/devolution clause) are the most common reason for RUNTS rejection. Mitigation: have the statute reviewed by legal counsel experienced in CTS compliance before notarisation.
Missing RUNTS data fields. The RUNTS portal requires specific data entries, PEC address, ATECO codes for activities, supervisory-body details, that founders often overlook. Mitigation: complete a dry-run data entry on the portal before finalising the deed.
Late ONLUS migration. Former ONLUS entities that have not adapted their statutes and migrated to RUNTS risk losing their tax exemptions. Mitigation: begin the migration immediately and align the statute with CTS requirements.
Failure to complete tax registrations. Obtaining a codice fiscale is not sufficient. Foundations carrying out any form of economic activity must also register for VAT and IRAP. Mitigation: coordinate with an accountant simultaneously with RUNTS submission.
Poor accounting set-up. Foundations that fail to implement CTS-compliant bookkeeping from day one will struggle with their first annual filing. Mitigation: adopt the CTS chart of accounts and reporting templates before beginning operations.
Ignoring supervisory-body thresholds. Foundations that exceed the CTS revenue or asset thresholds must appoint a supervisory body and external auditor. Failing to do so after crossing the threshold is a compliance breach. Mitigation: monitor financial thresholds annually and make appointments proactively.

Conclusion

Knowing how to register a foundation in Italy 2026, and completing the process correctly, is the difference between accessing Italy’s most favourable third-sector tax regime and operating without the protections and incentives that RUNTS registration confers. The registration timeline, from statute drafting through to full RUNTS entry, typically runs 3–6 months depending on the region and complexity involved. The 2026 Budget Law changes, the activation of CTS tax provisions, and the prospect of systematic RUNTS audits make it essential for founders to act promptly and with qualified legal and tax support.

Need Legal Advice?

This article was produced by Global Law Experts. For specialist advice on this topic, contact Paolo Pizzocri at Paolo Pizzocri Studio Legale, a member of the Global Law Experts network.