The Ministry of Labor, with note no. 6665 of April 28, 2026, has provided important clarifications regarding the position of ONLUS organizations that did not submit an application for registration with RUNTS by the deadline of March 31, 2026, confirming that late submission of the application does not, in itself, preclude registration with the National Register of the Third Sector.
The issue arises from the provisions contained in Article 34, paragraph 3, of Ministerial Decree no. 106/2020, as amended by Ministerial Decree of January 13, 2026, no. 2, according to which ONLUS organizations registered in the single registry were required to submit an application for registration with RUNTS by March 31, 2026, in order to continue operating as Third Sector entities. By the same date, ONLUS organizations interested in acquiring the status of social enterprise were required to submit a specific application to the territorially competent Business Register.
Late application does not prevent registration
Failure to comply with the deadline results in the loss of ONLUS status. However, according to the Ministry’s clarification, this circumstance does not prevent interested entities from submitting an application for registration with RUNTS starting from April 1, 2026. Late applications may therefore be examined by the competent offices, provided that the entity possesses the requirements for registration. A central aspect concerns the obligation to transfer any incremental assets. Entities that have lost ONLUS status due to failure to register within the deadline are required, pursuant to Article 10, paragraph 1, letter f), of Legislative Decree no. 460/1997, to transfer any incremental assets to another entity with similar purposes, following mandatory request for an opinion from the Ministry of Labor. On this point, the ministerial note is consistent with what was already indicated by the Revenue Agency in circular no. 1 of February 19, 2026.
Transfer is not a condition for registration with RUNTS
The most significant clarification concerns the relationship between this transfer obligation and the RUNTS registration procedure. The Ministry specifies, in fact, that the completed transfer does not constitute a necessary requirement for the entity’s registration in the Register. Consequently, RUNTS offices are not required to verify actual compliance with the obligation to transfer incremental assets.
Legal personality
For former ONLUS organizations without legal personality, or that do not intend to acquire it through registration with RUNTS, applications may be processed according to the ordinary rules provided for entities without previous ONLUS status, with application of Articles 8 and 9 of Ministerial Decree no. 106/2020. Different is the case of entities with legal personality, or that intend to acquire it through registration with RUNTS. In such cases, while the impossibility of considering the transfer as a preliminary condition for the application remains firm, it is necessary to assess the impact of any assets to be transferred on the minimum asset requirements required by Article 22, paragraph 4, of the Third Sector Code. In particular, for associations, committees and foundations, it will be the responsibility of the notary in charge of submitting the application to verify preliminarily that the minimum assets required by law are not compromised by the presence of a portion destined for transfer.
RUNTS office controls
RUNTS control will remain limited to the formal regularity of the application and the completeness of the attached documentation, including the last two approved financial statements, the updated bylaws and, if mandatory, the appointment of the supervisory body. The competent RUNTS may also request any additional documentation from the notary firm in charge.
Late applications submitted through notary
The note also addresses the issue of late applications submitted through a notary. For recognized entities, notaries have twenty days from receipt of the documents to proceed with filing; however, applications submitted pursuant to Article 22 of the Third Sector Code after March 31 will in any case be considered late. The delay may be attributable to the notary if the notary received the resolution before March 11, while it will be attributable to the entity for resolutions received after that date.