The Italian Platform for the Humanities and Social Sciences
The transformation of Public Institutions of Assistance and Charity (IPAB) from public into private organizations and legal ascertainment of the religious inspiration as a qualifying mark of their assistance and charity activities. Application guidelines and systematic implications of the Council of State’s recent interpretation
Keywords: Public Institutions of Assistance and Charity (IPAB); Legal bodies governed by private law; Religious purpose; General interest activities; Instrumentality link; Third Sector Code.
The article focuses on the recent decision of the Italian State Council n. 929 of 2020, regarding the question of the legal nature of the Public Institutions of Assistance and Charity (IPAB) and specifically of their possible transformation from public into private organizations when they are characterized by an original religious inspiration. As the interpretation of the Council shows, the case of the IPAB constitutes a very significant point of view in order to get a deeper and complete analysis of today new relationships between the public and private in carrying out the public interest activities and to clarify some critic issues in the legal status of religious bodies and activities within the Third sector reform. By this way, the decision of the Council of State can be seen as a symptom of the necessity of a new approach to the issue of religious and worship purposes.