Exemptions granted to legal persons operating on a non-profit basis (welfare, charity and religious associations; non-governmental organizations both domestic and international; and foundations), legally authorized and subject to certain requirements, whose statutes expressly provide that the totality of their revenue and assets are to be used for the purposes for which they were created, and that should the entity close down, those assets will be distributed among other bodies having the same purposes or will be donated to State institutions.
Exenciones otorgadas a las personas jurídicas sin fines de lucro (asociaciones: asistenciales, benéficas y religiosas; organizaciones no gubernamentales, nacionales e internacionales, y fundaciones), legalmente autorizadas, y condicionadas por ciertos requisitos, cuyos estatutos disponen expresamente que la totalidad de sus ingresos y patrimonio, sean destinados a los propósitos para los que fueron creadas y que en caso de disolución, dicho patrimonio sea distribuido entre entidades que persigan los mismos fines o sea donado a instituciones públicas.