Partnerships between CSOs and the Public Administration may provide for the possibility of purchasing, with financial resources transferred to the OSC, goods that have a permanent nature, that is, that last for more than two years (art. 14, § 2, of the Law No. 4320/64, which establishes General Standards of financial law) and who need a destination after the end of Partnership.

You Remaining Assets are those assets of a permanent nature that can be used even after the end of the Partnership.

Before MROSC, there was uncertainty about the possibility of Donation in Remaining Assets to CSOs, as well as regarding the benefits of conserving these assets by the Public Administration. The law now establishes that the destination of Remaining Assets must be foreseen in advance and in a justified manner in accordance with the terms of the Partnership: they must remain with the Public Authorities, if they are still useful, or they can be donated to CSOs, partnerships or third parties, if they are relevant to the actions of social interest they carry out.