The purpose of this resource is not to provide legal advice, but rather to give grantmakers and their advisors an opportunity to access potentially relevant materials in a quick and meaningful way. For these NGO law resources, we recognize that the legal and regulatory situations are often fluid and interpretations of local law vary. Please be advised that the Council on Foundations and ICNL are not liable for inaccuracies in these resources or accompanying translations.
For all other questions related to accuracy of non-legal resources within Country Notes, please contact Brian Kastner. This report describes the legal framework governing nonprofit organizations also known as non-governmental organizations or NGOs in Argentina, and includes translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure Please direct corrections and comments to Lily Liu.
Argentina is a civil law country and its laws provide for three principal forms of not-for-profit private organizations NPOs :. Civil associations and foundations are public benefit organizations, while mutual entities are not.
Contrary to the practice in many other countries, organizations created for mutual benefit are not a type of civil association in Argentina; rather, they are governed by separate legislation. All three types of NPOs are eligible for tax benefits under certain circumstances. Certain civil associations, foundations, and mutual entities in Argentina are eligible for exemption from income tax, but they must apply for this benefit; exempt status is not automatic for any organization.
If granted, exempt status covers all types of income. NPOs exempt from income tax are exempt from VAT on services that are directly related to their welfare purposes, with certain exclusions.
