{"id":4138,"date":"2024-12-20T10:17:29","date_gmt":"2024-12-20T16:17:29","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=4138"},"modified":"2024-12-20T10:17:32","modified_gmt":"2024-12-20T16:17:32","slug":"giros-autorizados-donativos-deducibles-mexico","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/giros-autorizados-donativos-deducibles-mexico\/","title":{"rendered":"Authorized Transfers to Receive Deductible Donations in Mexico"},"content":{"rendered":"<p>In Mexico, the Income Tax Law (LISR) establishes the specific criteria and activities that allow non-profit organizations to receive deductible donations for those who grant them. This tax benefit is essential to promote activities of social, cultural, environmental and educational benefit. Below, we explore the authorized activities for this purpose, as provided in the <strong>Article 79 of the LISR<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Social Assistance or Public Charity<\/h3>\n\n\n\n<p>These organizations are dedicated to improving the living conditions of people in vulnerable situations. Their activities include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Provision of food, clothing and housing.<\/li>\n\n\n\n<li>Medical rehabilitation.<\/li>\n\n\n\n<li>Help with funeral services.<\/li>\n\n\n\n<li>Support for indigenous and Afro-Mexican communities, as well as people with disabilities.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Education and Training<\/h3>\n\n\n\n<p>Includes educational institutions and programs that meet official recognition or promote social formation, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Educational institutions.<\/li>\n\n\n\n<li>Job training workshops.<\/li>\n\n\n\n<li>Non-formal education activities with community impact.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Promotion of Culture and Art<\/h3>\n\n\n\n<p>Art and culture have a privileged place among the authorized activities, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dissemination of music, visual arts, dance, literature and cinematography.<\/li>\n\n\n\n<li>Conservation and restoration of cultural heritage.<\/li>\n\n\n\n<li>Support for public access museums and libraries.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Scientific and Technological Research<\/h3>\n\n\n\n<p>These activities must be registered in the <strong>National Registry of Scientific and Technological Institutions (RENIECYT)<\/strong> and be oriented towards social and economic development.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Environmental Protection and Sustainable Development<\/h3>\n\n\n\n<p>Organizations that work to preserve the environment and promote sustainability may receive tax-deductible donations. Their activities include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Preservation of flora and fauna.<\/li>\n\n\n\n<li>Prevention and control of water, air and soil pollution.<\/li>\n\n\n\n<li>Promoting sustainable development.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. Promotion and Defense of Human Rights<\/h3>\n\n\n\n<p>Includes organizations working in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Defense of human rights.<\/li>\n\n\n\n<li>Gender equity.<\/li>\n\n\n\n<li>Promoting citizen participation in matters of public interest.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">7. Support for Agricultural and Artisanal Producers<\/h3>\n\n\n\n<p>Organizations that promote the development of small producers in marginalized areas, improving their production and marketing capacity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Promotion of Sport<\/h3>\n\n\n\n<p>Sports associations recognized by the <strong>National Commission for Physical Culture and Sport (CONADE)<\/strong> and that they form part of the National Sports System.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Civil Protection and Emergency Assistance<\/h3>\n\n\n\n<p>Includes activities related to the response to and mitigation of natural disasters, as well as civil protection actions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Requirements for Receiving Tax Deductible Donations<\/h3>\n\n\n\n<p>In order for an organization to receive tax-deductible donations, it must meet the following requirements:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>SAT Authorization:<\/strong> The organization must obtain specific authorization from the Tax Administration Service (SAT).<\/li>\n\n\n\n<li><strong>Aligned Corporate Purpose:<\/strong> The organization&#039;s activities must be strictly related to the aforementioned areas of business.<\/li>\n\n\n\n<li><strong>Financial Transparency:<\/strong> It is mandatory to keep clear records and submit reports to the SAT to demonstrate that resources are used only for authorized activities.<\/li>\n\n\n\n<li><strong>Public Registry:<\/strong> Once authorized, the organization will appear on the official list of entities that can receive tax-deductible donations.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Conclusion<\/h3>\n\n\n\n<p>Tax-deductible donations are a powerful tax tool to promote activities that benefit society, the environment and culture. If your organization is interested in accessing this benefit, make sure you comply with the legal requirements and align your activities with the permitted areas of activity. By doing so, you will not only contribute to the development of the country, but you will also enhance the impact of your work. Dare to take the next step!<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>En M\u00e9xico, la Ley del Impuesto sobre la Renta (LISR) establece los criterios y actividades espec\u00edficas que permiten a las organizaciones sin fines de lucro recibir donativos deducibles para quienes los otorgan. Este beneficio fiscal es fundamental para promover actividades de beneficio social, cultural, ambiental y educativo. A continuaci\u00f3n, exploramos los giros autorizados para este [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[16],"tags":[512,511,510],"class_list":["post-4138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-contribuyentes-exentos-isr","tag-donativos-deducibles","tag-giros-ac"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Giros Autorizados para Recibir Donativos Deducibles en M\u00e9xico - TAX ID<\/title>\n<meta name=\"description\" content=\"Descubre los giros autorizados en M\u00e9xico para recibir donativos deducibles seg\u00fan la Ley del Impuesto sobre la Renta.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/giros-autorizados-donativos-deducibles-mexico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Giros Autorizados para Recibir Donativos Deducibles en M\u00e9xico - TAX ID\" \/>\n<meta property=\"og:description\" content=\"Descubre los giros autorizados en M\u00e9xico para recibir donativos deducibles seg\u00fan la Ley del Impuesto sobre la Renta.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/giros-autorizados-donativos-deducibles-mexico\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-20T16:17:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-20T16:17:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/12\/DALL\u00b7E-2024-12-20-10.16.41-A-simple-and-professional-illustration-representing-a-civil-association-in-Mexico.-The-image-features-a-group-of-diverse-people-standing-together-in-a.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/\"},\"author\":{\"name\":\"Hector Galicia\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/#\\\/schema\\\/person\\\/d796450ab786b849a1900b58ccbabf89\"},\"headline\":\"Giros Autorizados para Recibir Donativos Deducibles en M\u00e9xico\",\"datePublished\":\"2024-12-20T16:17:29+00:00\",\"dateModified\":\"2024-12-20T16:17:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/\"},\"wordCount\":617,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/DALL\u00b7E-2024-12-20-10.16.41-A-simple-and-professional-illustration-representing-a-civil-association-in-Mexico.-The-image-features-a-group-of-diverse-people-standing-together-in-a.webp\",\"keywords\":[\"contribuyentes exentos isr\",\"donativos deducibles\",\"giros ac\"],\"articleSection\":[\"Impuestos\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/\",\"url\":\"https:\\\/\\\/taxid.mx\\\/english\\\/giros-autorizados-donativos-deducibles-mexico\\\/\",\"name\":\"Giros Autorizados para Recibir Donativos Deducibles en M\u00e9xico - 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