Enti ”non profit”, imprese sociali e ”public benefit”: alla ricerca di una ”koin ́e” giuridica. Spunti di comparazione tra Europa, Stati Uniti, Regno Unito e Sud America

The paper aims to provide a comparative analysis of the legal models governing Third Sector and nonprofit organizations across the United States, the United Kingdom, Europe, Latin America. It highlights the different regulatory logics underpinning these systems – from the U.S. “tax -based” regime, to the U.K. “civil-based” model; from Europe’s regulatory mosaic, which increasingly values public benefit organizations, to the distinctive Latin American trajectories, marked by social emancipation dynamics and tensions between civic autonomy and state regulation. The goal is to identify, beyond terminological differences and normative specificities, possible functional convergences that may outline a common core of principles and regulatory developments.