Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowadays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread into the organization. The aim of the paper is to propose an original framework for IC report addressed to NPOs. To reach paper’s aim the work is developed as follow: first of all is examined existing literature on NPOs and IC in order to identify relevant features of IC in NPOs, and are focused relevant aspects to be measured by IC indicators and disclosed by IC report in the above context. Then are outlined extant frameworks for IC report in order to verify if they fit the aspects qualified as relevant in NPOs and point out what they lack with reference to NPOs context. On these basis the work proposes an original framework, with a new set of indicators inside, that would better fit to NPOs features. Finally the proposed framework is tested in an Italian NPO. The result is to disclose new aspects of the activity carried on by NPOs on the side of knowledge, skill and relationship with the surrounding community. Purpose – The research is focused to build an original IC framework through a set of indicators able to disclose IC in the NPOs context. Design/methodology/approach – After a review of existing literature and of IC in order to identify relevant features of IC in NPOs, and are focused relevant aspects to be measured by IC indicators and disclosed by IC framework in the above context. Then the model is tested on an existing Italian NPO Originality/value – An original IC framework and a new set of indicators for IC in the NPOs, tested an Italian NPO, offer a new disclosure of the activity carried on by the organization on the side of knowledge, skills and relationship with the surrounding . Practical implications – The findings appear to suggest an innovative model of IC framework for NPOs with a significative set of indicators. The work is tested only on an Italian NPO which can be extended in the future to other NPOs both Italian and non Italian.