The profit non-distribution constraint (NDC) is the basic requirement for non-profit tax privileges all over the world. In donative non-profits it is justified by the need to prevent donors' exploitation by firm owners. Donative non-profits, however, are not the only type of third-sector...

We use a unique dataset to study how participation in two specific types of nonprofit organizations, i.e. social welfare associations and social cooperatives, affects individual social capital. A descriptive analysis shows that both the types of organization have a positive impact. The...

Nonprofit organisations (NPOs) have emerged as important not-for-profit private actors providing goods or services directly related to their explicit aim to create social value for the community in which they work. In order to maximize its social value creation, an NPO firstly has to define its...

This paper provides a comparative assessment of the legal frameworks for non-profit organisations (NPOs) in England and Japan, offering fresh insights into the differences in legislative support for NPO development in both countries. Following a review of NPO legal developments in England and...

Italian Abstract: Il paper affronta il tema del possibile meccanismo di coordinamento che si può utilizzare per la produzione culturale, e in particolare per la cultura musicale. La nostra riflessione si colloca all’interno delle specifiche innovazioni istituzionali introdotte in Italia con...

The paper aims to analyze the theme of “shared administration”, recently affirmed within the Italian law reforming the third sector. This case has introduced a new mode of relationship between public administration and non-profit organizations engaged in the production of goods and services...

Italian Abstract:Il working paper presenta risultati di una ricerca sul volontariato culturale e nello specifico analizza la natura delle bande e il loro ruolo all’interno della comunità trentina. I dati sono stati raccolti nel mese di agosto 2021 con un questionario originale indirizzato a...

In this paper recent approaches to the role of social protection systems within economic development policies are discussed. Important experiences are considered, in particular those implemented in medium and low income countries, where new tools for increasing the effectiveness of social and...

Institutional and organizational variety is increasingly characterising advanced economic systems. While traditional economic theories have focussed almost exclusively on profit-maximizing (i.e. for-profit) enterprises and on publicly-owned organizations, the increasing relevance of non-profit...

The paper describes the characteristics of social cooperatives in Poland, which constitute an important element of the national sector of social entrepreneurship. Social cooperatives are non-profit organizations that combine economic activity with the social and professional reintegration of...