Lila Alejandra Gasca Enríquez, lawyer and Pro Bono director explained that it is necessary for all civil society organizations to comply with the new requirements requested by the SAT.
Lila Alejandra Gasca Enríquez, attorney and director of Pro Bono and Responsible Business at Hogan Lovells, explained the changes that civil society organizations must make to continue receiving donations.
Gasca Enríquez pointed out that it is necessary that all civil society organizations that are authorized to receive donations must comply with the new requirements requested by the SAT.
The foregoing, in accordance with the tax reform that came into force of the Income Tax, specifically in article 82 of the tax law.
“These modifications establish new requirements and obligations for organized donees,” he commented.
In the first place, he indicated, “it is established that the destination of the assets must be used for the purposes of the social objective for which it has been authorized.”
Likewise, at the time the donee dies, it must automatically pass to another donee, and that is where specific data must be met.
“These requirements of the 4th and 5th fraction must be included in the articles of incorporation of persons and therefore all donees must modify their bylaws, formalize their minutes before a notary public and register and of course upload it to the SAT,” he said.
It should be noted that, to carry out this procedure, you have until December 31, 2022.
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