Open an organization’s profile and you may find ETS, APS, ODV, foundation or sometimes still ONLUS. They can look like specialist acronyms, and partly they are — yet some have practical consequences for a donor: possible tax relief, access to the 5x1000 and, in applicable cases, an exemption for a charitable gift in a will. This guide explains them from a donor’s point of view without turning you into a legal specialist.
The umbrella term: ETS
ETS means Ente del Terzo Settore, or Third Sector Entity. It is not a specific legal form. Different organizations can obtain the status by registering with RUNTS, Italy’s Single National Register of the Third Sector, and meeting the relevant requirements. It is the umbrella for nonprofit organizations pursuing civic, solidarity and social-interest aims.
For a donor, “is it an ETS registered with RUNTS?” matters more than any individual acronym: that status can affect tax relief, possible access to the 5x1000 and, in applicable cases, an exemption for gifts in wills.
Under the ETS umbrella are distinct forms, each with its own purpose and operating model.
Main forms at a glance
Form | In one line, for a donor |
|---|---|
APS — social promotion association | General-interest activities for members and third parties, with a broad membership base |
ODV — volunteer organization | Runs primarily on volunteers’ unpaid work, with support mainly directed to others |
Foundation | Assets permanently dedicated to a purpose |
Philanthropic entity | Raises resources to distribute them in support of other people or organizations |
Social enterprise / social cooperative | Economic activity pursuing social aims, with limits on profit distribution |
One clarification prevents a common mistake: a foundation, like an association, is a legal form; it is not automatically an ETS status. Always verify whether that particular organization is registered with RUNTS.
The most useful underlying distinction is between organizations built around people and those built around assets. An association — APS or ODV — begins with people joining around a purpose; in an ODV, volunteers are especially central. A foundation begins with assets someone has dedicated to a purpose and manages them to achieve it. These are different ways of sustaining a cause, not rankings of reliability: a small volunteer-led ODV and a large endowed foundation can both be very serious. Less common forms include associative networks, which bring together other entities, and mutual-aid societies.
What RUNTS registration provides
Registration is not merely a formal stamp. It brings obligations that work in your favour as a donor. Registered entities must have compliant bylaws, make their information public and file financial statements or accounts; above certain thresholds, they must also file a social report. This legally required transparency lets you see who they are, how they are financed and what results they describe before you donate. An organization outside RUNTS can still be valid, but it does not offer the same publicly verifiable framework.
What about ONLUS?
If you still see ONLUS, know that it is a status being phased out. From 1 January 2026 the category was superseded and the ONLUS register abolished. Former ONLUS organizations that wished to remain within the Third Sector and retain the related benefits had to apply for RUNTS registration by 31 March 2026, or seek registration as a social enterprise in the Companies Register. Seeing the term during this transition is normal; the current reference framework is ETS.
What actually changes for a donor
For most decisions, the acronym matters less than three things: the cause, transparency and results. An organization is not better because it is a foundation rather than an association.
There is one case in which status matters greatly: benefits. RUNTS registration as an ETS is the first condition to check if you want to understand whether you may:
claim a tax deduction or deduction from income for your donation — generally a 30% tax credit, 35% for ODV donations, or a deduction up to 10% of income, subject to the applicable conditions;
allocate the 5x1000 to the entity, if it is accredited or included in the required lists;
make a gift in a will that may, in applicable cases, benefit from inheritance-tax exemption.
In practice: choose with your values and serious evaluation criteria, but if you want the tax benefits, verify that the organization is an ETS registered with RUNTS and that the legal conditions are met.
For example, you donate €100 to two organizations working on the same cause. One is an APS registered with RUNTS; the other is an informal, unregistered group. Both gifts can be valuable, but only in the first case, with a traceable payment and where the statutory conditions are met, can you generally claim a €30 tax credit. Verify registration for free in the official RUNTS search by name or tax code.
Recognized and unrecognized associations
You may also read “recognized association” or “unrecognized association”. This is separate from RUNTS registration: it concerns legal personality, meaning whether the entity’s own assets alone answer for debts (recognized) or whether people acting on its behalf may answer as well (unrecognized). It is an issue of internal liability. For a donor, it changes little and does not make an association more or less worthy of support.
Using these labels in the directory
On NonProfit.it, these acronyms are above all a starting filter: they help narrow the field by organization type, alongside cause, region and city. They are the beginning of a decision, not the end. Once you have candidates, the transparency of accounts and quality of results tell you whether an organization deserves your trust. Explore organizations by type, cause and place, then consult our guide to choosing an organization.
Explore organizations by type, cause and location →
Acronyms are not a test to pass; they are a map. Understanding them helps you find the right organization faster and avoid missing tax benefits you may be entitled to. Everything else depends on what that organization actually does.
