January 1, 2026, was not just a change of date on the calendar, but the beginning of a new legal and economic configuration for thousands of institutes of consecrated life. With the full implementation of fiscal measures and transparency regimes provided by the Third Sector Code (CTS), Religious Congregations today find themselves having to balance their spiritual mission with an increasingly complex and professionalized administrative structure.

1. The new legal face: the “ETS Branch”

The main novelty dominating the 2026 landscape is the consolidation of the so-called “Third Sector Branch”. Unlike purely secular organizations, Religious Congregations did not have to transform the entire entity into an ONLUS or an Association; instead, they were able to opt for the establishment of a branch dedicated to activities of general interest (schools, hospitals, nursing homes, reception centers).

This choice, while on one hand preserving the canonical nature of the institute, on the other hand imposes rigorous obligations:

• Separate accounting: every cent destined for social works must be accounted for separately from religious activities.
• Total transparency: by March 16, 2026, entities that exceeded 220,000 euros in revenue in 2024 are required to communicate complete data on liberal donations received to the Revenue Agency.
• Registration in the RUNTS: the Single National Register of the Third Sector has become the indispensable “passport” to access tax benefits and agreements with the Public Administration.

2. From administration to “governance”

2026 also marks the sunset of “domestic” asset management. Congregations, historically accustomed to internal management often entrusted to religious members with good intentions but little specific training, are accelerating the process of professionalization.

The new CEI guidelines, published between late 2025 and early 2026, emphasize that correct asset management is not only a civil duty but a form of fidelity to the charism. Managing a school or a hospital poorly today does not just mean risking sanctions, but jeopardizing the evangelical witness itself. In this scenario, we are witnessing the birth of new forms of collaboration between religious members and lay experts in legal and financial fields, creating a synergy that Pope Francis has repeatedly defined as necessary to avoid the “scandal of mismanagement”.

3. Technology as a tool for responsible administration

Another significant novelty of 2026 is the adoption of Artificial Intelligence and digital monitoring in the management of real estate assets. Many Congregations, owners of historic buildings that are often burdensome to maintain, are adopting Predictive Maintenance systems.

Thanks to IoT sensors and cloud platforms, it is now possible to predict structural failures or optimize energy consumption in convents and monasteries. This is not just a choice of economic savings, but responds to the urgency of integral ecology promoted by Laudato si’, transforming religious structures into models of sustainability for the civil community.

4. Towards conscious management

The challenges introduced by the full operation of the Third Sector reform should not be read as mere bureaucratic obstacles, but rather as an opportunity to strengthen the transparency and efficiency of religious Works, protecting them from legal and reputational risks. However, the complexity of the new regulations requires constant vigilance and a multidisciplinary technical approach.

Our Law Firm, thanks to a consolidated experience in advising Ecclesiastical Entities, is at your disposal to accompany you in this delicate transition process.

If you have doubts regarding the correct configuration of your “ETS Branch”, need assistance with fiscal and accounting requirements within the expected deadlines, or wish to further explore the opportunities offered by new asset management technologies, we invite you to contact us.

We will be pleased to offer you personalized support, aimed at combining compliance with civil requirements with the specificity of your charism and your institutional goals.

To receive an initial consultation or to submit a specific case, our professionals are at your complete disposal. Contact us: tel. 0039.3381530687 – email: info@fiatlux.legal – www.fiatlux.legal