The reform of the third sector in the perspective of sustainable development

With the issuance of the Third Sector Code in our legal system, the legislator seems to have laid the foundations for the construction of a third sector law, as a sub-system compared to the group of rules that regulate both profit and non-profit pri-vate organizations. The new legislation focuses on the category of Third Sector En-tities, such as private organizations that carry out institutionally an activity of ge-neral interest aimed at civic, solidarity and socially useful purposes and which are subject to transparency, information and control obligations on the activity carried out to encourage tax breaks. The reform also contains a series of innovations that highlight the cultural change regarding the leading role of the third sector in the per-spective of sustainable development.