Sergio Ricci has set up a firm providing management consultancy services specializing in non-profit organizations.

The firm also specializes in supporting the establishment and management of innovative start-ups with a "social vocation".

For more specific details on our activities, go to the "About Us" and “What We Do" sections of this website.



Sergio Ricci writes for many magazines on subjects concerning the non-profit sector and innovative social start-ups. He also keeps a blog on these topics on one of the most important Italian tax websites. For details on the magazines and the tax website, go to the Publications page.


Mr. Ricci has published the book "Codice del Non Profit" (Novecento Editore), which summarizes and outlines the most significant regulatory actions and practices with reference to the various types of Italian non-profit organizations (see below on the home page).


He has written the book "Trust e Non-Profit" (Maggioli Editore), where trust institutions are analyzed in relation to social purpose, the third sector and non-profit organizations (see below on the home page).


He has written the book "APS e Non Profit" (CSV Monza e Brianza & Lombardia, published by Edizioni Nuova Prhomos). In this work, he describes  associations for "social promotion", also in relation to other typical non-profit organizations (see the special section of the Publications page). 


He also works as a trainer and speaker at many seminars and conferences on non-profit issues, and as a lecturer for the training course on the third sector held at the Università Cattolica of Milan, the advanced course on the third sector held at the University of Milan and the advanced course at the University of Milan-Bicocca (go to "Conferences and Seminars").


He offers professional services as management consultant (APCO member no. 2012/0019, CMC certified) and tax expert (INT member no. 1971)  as described in detail in the "What We Do" section, in accordance with and with reference to Law no. 4 of 01.14.2013, also with the assistance of other experienced professionals specialized in administrative and accounting matters related to the non-profit sector. Sergio Ricci’s consulting firm has also reached agreements with leading independent law firms specialized in the non-profit sector, to which it entrusts all legal activities.


For information, legal or otherwise, on the activities carried out, please go to the "Disclaimer" section.


In January 2014, Sergio Ricci published the volume “Codice del Non Profit” (Novecento Editore).

In the last twenty years, many regulations in the italian non-profit sector have changed, in particular after the introduction of the "Onlus" tax class and the systematization of the law on non-profit organizations. There has been a continuous succession of civil laws, special regulations, regional standards and tax laws, to which have been added hundreds of interventions, tax-related and otherwise, by government authorities.

All these interventions have contributed to the chaos that reigns in the extremely complex Italian non-profit sector, from which even those organizations that act properly and in good faith find it hard to extricate themselves.


In "Codice del Non Profit", Sergio Ricci makes a targeted selection of legislative and standard documents, seeking in particular to analyze and support the civil aspect of non-profit organizations with specific tax documents. "Codice del Non Profit" is eminently practical and easy to read, and is broken down by paragraphs that allow readers to quickly locate the non-profit organization of interest and, in the part on regional legislation, the individual regional (or provincial, in the case of autonomous regions) laws of reference. A detailed analytical index completes the volume.

The book is available at specialist bookstores and at all online bookstores.           







In January 2013, Sergio Ricci published the book "Trust e Non-Profit" (Maggioli Editore).


The aim of the book is to analyze trusts as an instrument for use in the non-profit sector for the public benefit and for direct social purposes, or to grant protection to people at a serious physical, mental and social disadvantage, as a practical and flexible alternative to other more common legal instruments. This social vision of the trust institution is widespread in the Anglo-Saxon world but is not very common in Italy.


In summary, trusts are examined in two main ways: as a legal instrument for social and charitable purposes (for this reason, the book includes an extensive analysis of the characteristics of the "Onlus" trust, when it obtains this typically Italian “non-profit” tax status), and, secondly, as a means for providing future assistance and protection to disadvantaged people or those in need of care and assistance: i.e. a trust with identified beneficiaries who suffer social issues and for which it is possible to consider the involvement of a non-profit organization in the “mechanism” of the trust itself.


The book is available at specialist bookstores and at all online bookstores.,2,,1,2,q,trust,non,profit