ETS is a statutory status/category under Legislative Decree 117/2017, not a standalone legal form. The Code includes qualifying associations, foundations, social enterprises (including social cooperatives) and other listed private bodies, subject to civic/solidarity/social-utility purposes, general-interest activity and RUNTS registration. Commercial companies as such are excluded from the general ETS definition, while impresa sociale has its own route and may be constituted in different legal forms. ETS status brings governance, reporting, asset-lock and tax conditions; it does not itself confer housing-grant eligibility. Match an instrument’s named applicant category and activity/asset conditions.