Social enterprises

The qualification of Social Enterprise can be acquired by private entities and companies that carry out a business activity of general interest, non-profit and for civic, solidarity and socially useful purposes on a stable and principal basis, and is regulated by  the decree legislative 112/2017 .
The Social Enterprise is allowed the possibility of sharing profits and operating surpluses, albeit in a limited form .

Social Cooperatives and their consortia acquire the status of Social Enterprise by right .

Civilly recognized Religious Bodies can adopt the qualification of Social Enterprise only if they carry out business activities of general interest defined by Legislative Decree 112/2017 and define them with a regulation in the form of a public deed or authenticated private agreement aimed at implementing the provisions of the legislative decree.

A Social Enterprise can only carry out activities of general interest provided for by law , namely:

• social interventions and services;
• health interventions and services;
• social and healthcare services;
• professional education, instruction and training activities;
• interventions and services aimed at safeguarding and improving environmental conditions and the prudent and rational use of natural resources, with the exclusion of the habitually carried out activity of collecting and recycling urban, special and dangerous waste;
• interventions to protect and enhance cultural heritage and landscape;
• university and post-university education;
• scientific research of particular social interest;
• organization and management of cultural, artistic or recreational activities of social interest, including activities, including editorial, to promote and disseminate the culture and practice of volunteering and the activities of general interest referred to in this article;
• community sound broadcasting;
• organization and management of tourist activities of social, cultural or religious interest;
• extra-curricular training, aimed at preventing school dropout and academic and training success, preventing bullying and combating educational poverty;
• instrumental services to social enterprises or other third sector bodies;
• development cooperation;
• commercial, productive, educational and information, promotional, representation, licensing of certification marks activities, carried out within or in favor of fair trade supply chains;
• services aimed at the insertion or reintegration into the labor market of workers and disadvantaged people;
• social housing and any other temporary residential activity aimed at satisfying social, health, cultural, training or work needs;
• humanitarian reception and social integration of migrants;
• microcredit;
• social agriculture;
• organization and management of amateur sports activities;
• redevelopment of unused public assets or assets confiscated from organized crime.

Business activities of general interest for which the related revenues are greater than seventy percent of the total revenues are considered to be carried out primarily . Furthermore, the business activity in which, for the pursuit of civic, solidarity and social utility purposes, employs very disadvantaged workers and disadvantaged or disabled people, as well as people benefiting from international protection, homeless people, who are in a condition of poverty such that it is not possible for them to find and maintain independent housing.

The Social Enterprise is established with a public deed . The articles of association must explain the social character of the company by defining the corporate purpose and the absence of profit-making purposes in compliance with Legislative Decree 112/2017
.

The following cannot acquire the qualification of Social Enterprise:

• companies established by a single natural person member;
• public administrations;
• entities whose articles of incorporation limit the provision of goods and services to members or associates only.