The year 2026 will mark a decisive turning point for the nonprofit world. With the entry into force of the final provisions of the Third Sector Reform, the legal status of Organizzazione Non Lucrativa di Utilità Sociale (Onlus – Nonprofit Organization of Social Utility), established by Legislative Decree 460/1997, will be definitively abolished.

By March 31, 2026, all organizations still registered in the Onlus registry must decide how to proceed. “The only exceptions concern Onlus whose fiscal year differs from the calendar year — for instance, those running from September to August — which will need to make their choice by the start of the fiscal year following the one in progress as of December 31, 2025.”

ONLUS organizations have three options ahead. The first is to transform into a Third Sector Entity (ETS), identifying the category most consistent with their nature and activities — such as a volunteer association, a social promotion association, a social enterprise, or another type of organization eligible for registration in the Runts (the National Single Register of the Third Sector).

The second option is to continue operating as a nonprofit, but without the Onlus qualification, thus giving up the related tax and fiscal benefits and being required to transfer their accumulated assets to a Third Sector Entity.
The third option is dissolution, with the full transfer of assets to an ETS. In all cases, failure to make the transition by the given deadline will automatically result in the loss of Onlus status and the application of the ordinary tax regime for private entities.

For many organizations, this would mean losing funds and tax incentives that have long supported their sustainability and enabled them to continue providing services to the community.

The Example of Those Who Have Already Made the Change

For many Onlus organizations, the complexity of the reform generates fear and uncertainty. The fear of making mistakes, facing excessive bureaucracy, or having to suspend activities risks leading to paralysis — precisely when action is needed most.

Yet the stories of two organizations from Turin demonstrate that change is possible, and that transformation can become an opportunity to strengthen one’s identity and ensure continuity for projects born to help others.

In this process, the support and guidance provided by Vol.To ETS have been instrumental in overcoming operational challenges and ensuring uninterrupted activity.

Associazione Progetto Giada, a small but dynamic organization created in memory of little Giada, has always supported children and families affected by illness, particularly cancer. Its work — recognized by the Oncological Network of Piedmont and Aosta Valley — brings moments of serenity and normality to those most in need, also within the “Family Protection” program of the FARO Foundation.

Secretary Giosuè Bronzino describes the transition:

“It was a demanding but necessary process to guarantee the association’s future. At first, there was fear and the feeling of facing something too complex. Then, step by step, we realized that compliance wasn’t just a legal obligation, but a way to protect our story for the sake of many families. Today we can say we made the right choice: we’ve ensured continuity for an activity that continues to bring serenity, care, and light-heartedness to the children and parents entrusted to us, renewing our mission of ‘caring for life.’”

Similarly, Amici di Lumuma, engaged in cooperation projects with a congregation of nuns in Tanzania, have completed their transformation while keeping their mission intact. Since 2002, the association has supported projects in education, healthcare, and agriculture, helping improve the lives of entire villages.

President Angelo D’Auria explains:

“The bureaucracy was daunting. The procedures, deadlines, and fear of making mistakes almost stopped us. But after discussion and reflection, we understood it was an unavoidable step to give continuity to our work. Registering in the Runts was an act of responsibility and respect toward our supporters: it means operating transparently, making our results visible, and ensuring that every contribution turns into real care, education, and opportunities for those who rely on us. Today, we can say we’ve strengthened not only our structure but also the trust of those who believe in us.”