The article considers the application of Third sector reform to religious legal entities (art. 4, comma 3, d.lgs. n. 117 del 2017 e art. 1, comma 3 d.lgs. n. 112 del 2017), including the most recent amendments, official interpretations, and implementing regulations. In particular, it analyzes the three requirements under the law for acquiring the status of a Third sector entity: specific regulation; assets addressed to specific deals, separate accounting records.