Directorate Decree no. 198 of 10 August 2026 introduced three templates: the ordinary-inspection report, the extraordinary-inspection report and the report used when an inspection cannot take place because the entity cannot be located.
The measure implements Article 5 of Ministerial Decree no. 125 of 7 August 2025, which governs the form, scope, timing and procedures of supervision over Italian Third Sector Entities. The templates are therefore more than administrative forms: they set out in detail what may be requested and reviewed.
Approval of the reports does not mean that every entity will be inspected immediately. Under the transitional provisions, the start of the first ordinary-inspection cycle must be set by a further decree, taking account of the activation of the dedicated RUNTS information-system section.
Which entities fall within the inspection system
Decree no. 125/2025 applies to entities entered in the RUNTS sections for volunteer organisations, social-promotion associations, philanthropic entities, associative networks and other Third Sector Entities. Subject to the stated exceptions, it also covers entities undergoing voluntary winding-up or preventive composition proceedings.
Once fully operational, every entity within scope will undergo an ordinary inspection at least once every three years. For the first three-year period, the transitional rules require inspections to cover at least 55% of the entities concerned, although the start date remains linked to the implementing measure required by Article 21.
Ordinary inspections: what is reviewed
The ordinary template first records the entity and inspection data: RUNTS registration and section, certified email address, registered office, legal form, current articles, legal representative, governing bodies and most recent accounts filed. The certified email address must be active and attributable to the entity because all communications take place through that channel.
The review then covers the substance of the entity’s operations: activities of general interest actually carried out, any permitted secondary activities, fundraising, the prohibition on direct or indirect profit distribution, statutory books, the composition and operation of governing bodies, and mandatory RUNTS filings.
The report also addresses the preparation and filing of annual accounts, the social report and disclosure duties where applicable, the volunteer register and insurance, and the required ratios between volunteers, members and employees for volunteer organisations and social-promotion associations. For entities with legal personality, the minimum asset position is also reviewed.
Procedure: documents, certified email and possible site visit
An ordinary inspection starts with a certified email. It is generally document-based and relies on material filed with RUNTS, together with documents, data and explanations requested from the entity. If further enquiries are needed, it may continue with an on-site inspection at the registered office or another agreed location where the books, registers and records are available.
The entity’s representative may be assisted by members of its governing or supervisory bodies, members, employees or trusted professionals. The ordinary deadline is 90 days, subject to the suspensions provided for requests for information and remediation periods.
Reduced checks for smaller entities
If an entity filed accounts showing annual total income not exceeding €60,000 in each of the previous three years, its ordinary inspection is limited to a defined set of checks. The official template identifies the sections to complete; the principal areas remain the entity’s name and legal form, membership, articles, secondary activities, accounts, RUNTS filings and the absence of grounds for dissolution or termination.
Extraordinary inspections and possible outcomes
An extraordinary inspection is ordered by the competent RUNTS office, which states its reasons and scope. It may be general or focus on one or more specific matters, including proper use of the Social Bonus. It may not last more than 30 days and, unless otherwise stated, does not alter the timing of the next ordinary inspection.
If no issues emerge, an inspection certificate is issued and published in RUNTS. For remediable irregularities, the entity is given between 30 and 90 days to correct them. Non-remediable or uncorrected issues lead to a formal response stage and action by the competent RUNTS office, which may apply the measures provided by law, including commencement of removal from the register.
Operational checklist
Eight checks to complete before the certified email
01 · Active certified email and current RUNTS data
02 · Articles aligned with activities and status
03 · Valid appointments and functioning bodies
04 · Complete accounts and RUNTS filings
05 · Accurate and up-to-date statutory books
06 · Properly documented secondary activities
07 · Volunteer register and insurance
08 · Digital file for the last three financial years
How to prepare before an inspection is announced
The most effective use of the new templates is as a recurring internal review. Entities should compare the information published in RUNTS with their current position, assemble a digital file containing their articles, minutes, books, accounts, contracts, fundraising reports and volunteer records, and record any discrepancies requiring correction.
The checklist must be adapted to the RUNTS section, legal form and size of the entity. A preventive review helps separate formal requirements from substantive issues and allows sufficient time for any amendments, resolutions or filings.
Official sources
FC Consulting & Management assists Italian Third Sector Entities with governance reviews, record-keeping and RUNTS compliance.
This contribution is for information purposes only and does not replace an assessment of the individual entity’s position. Sources and implementation status should be checked at the date of use.