NGO Formation
NGOs (non-governmental organizations), also known as philanthropic organizations, for common good purposes without profit motive, can take the legal form of a Civil Association or a Foundation. Both are regulated by the Civil and Commercial Code of the Nation.
To achieve its purposes, the NGO may enjoy certain tax exemptions on value-added tax (VAT), income tax, and gross income tax, provided that the income received by the entity is allocated to the purpose set forth in the bylaws and in no case is distributed, directly or indirectly, among the partners.
Civil Association
- Non-profit. Administered by a commission made up of associates. Can obtain tax exemptions.
Foundation
- Non-profit. Administered by a council appointed by the founder. Can obtain tax exemptions. More requirements than the civil association.
Also consult us for the following:
- Amendments to bylaws and regulations of civil entities.
- Appointment of the Board of Directors.
- Change of registered office.
- Internal conflicts: application of sanctions, expulsion of members, challenging of assemblies.
We provide NGO formation services in the following jurisdictions:
- City of Buenos Aires (CABA)
- Province of Buenos Aires (PBA)
Ready to form your NGO?
Contact us today to begin the process.