Reporting and Economic and Financial Equilibrium of Italian Non-Profit Companies: AIL - Italian Association Against Leukemia

The global economic crisis may have reduced the fundraising capability of non-profit companies. Nevertheless, an empirical test is necessary because, in some cases, one’s philanthropic sentiments may overcome the suddenly developed economic demands. For such reasons, the performances of three sections of main Italian cities (Milan, Turin, and Bologna) and of a non-profit Italian association have been analysed. This association named AIL supports leukemia patients and their families. At the same time, this paper displays the reporting methods of Italian non-profit organizations characterized by their own discipline relatively diverse compared with the one of for-profit associations. By analysing the situation, the article also illustrates how the economic and financial communication of such institutions could be improved, with hints on social reporting modalities.