Giving to Charities: The Italian Tax Incentives

In this paper the Author analyzes the tax incentives implemented by the Italian legislator in order to foster the activity of Italian Charities and of other legal entities working in the so called 'Third Sector'. In the first part of the analysis, the author also try and investigate the Constitutional justifications for this kind of tax privileges. This paper was presented during the visit of the author at the Faculty of Law and Political Sciences of the University of Teheran. The approach followed and the point raised are consistent with the framework it was presented within.