Taxation applicable to non-profit organizations

  • Contributions for the incorporation and maintenance of a non-profit organization are deemed as non-taxable income of the organization.
  • Certain expenses made by non-profit organizations that do not meet the deductibility requirements are not subject to the 40% penalty tax.
  • Modifies the requirements to benefit from the Corporate Tax exemption applicable to charitable institutions.

Jaime Carey
Managing Partner
+56 2 2928 2224
jacarey@carey.cl
Jessica Power
Partner
+56 2 2928 2214
jpower@carey.cl

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