Impresa sociale is a status governed by Legislative Decree 112/2017, not an incorporation form. An eligible private entity must carry on a stable and principal business activity of general interest for civic, solidarity and social-utility aims and meet governance, registration, reporting and distribution-of-profit rules. The statute lists qualifying activity sectors and special exclusions; ordinary property development or rent alone should not be assumed to qualify. The entity retains its underlying form (for example S.r.l., S.p.A. or cooperative) with the social-enterprise overlay. An impresa sociale is also within the ETS framework, subject to its special law. Status does not guarantee any particular housing finance.