Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector
Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector

Summary/Abstract: In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.

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