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- Title
Donatarias Autorizadas: Propuesta para Modificar el Límite en Gastos de Administración que Impone la Autoridad Fiscal Mexicana a las Organizaciones de la Sociedad Civil.
- Authors
Cervantes Contreras, Daniel Alberto; Cárdenas González, Víctor Manuel; RositasMartínez, Juan; Tristán Garza, Sandra Edith; Torres Gutiérrez, Carlos
- Abstract
The Non-Profit Organizations (NPO) are organisms that arise from the motivation of citizens to attend to the diverse needs of the population; these organizations can obtain resources through an authorization from the Tax Administration Service (SAT) in order to receive donations that are deductible for tax purposes for their donors. Considering that this authorization may lose its validity or be revoked due to non-compliance with tax obligations, and that one of the points that must be met is the fact of not allocating more than 5% of the resources obtained to administrative expenses, it becomes important to analyze what has happened, in recent years, in the actions of Authorized Grantees in Mexico, regarding the use of their perceived resources.
- Subjects
MEXICO; ADMINISTRATIVE fees; NONPROFIT organizations; TAX return preparation industry; TAXPAYER compliance; NONCOMPLIANCE; CHARITABLE giving
- Publication
Revista Daena: International Journal of Good Conscience, 2023, Vol 18, Issue 1, p1
- ISSN
1870-557X
- Publication type
Article