Nonprofit organizations are non-political and non-profit entities that support research, education, and artistic activities. Any surplus revenues are used to further the organization's goals, and they play a role in society by pursuing their own objectives. Nonprofit organizations must file annual tax declarations. The constitutive act establishes the basic, necessary, and fundamental data about a nonprofit organization, including that it is nonprofit, has a single organization with undefined branch offices, and allows free access to accounts. To be an authorized donative organization, a nonprofit must be published in the Official Gazette of the Federation and approved by regulatory authorities. Until 2013, it also required an external auditor.

2. Nonprofit
Organization• Non Politic.
• Non profit.
• Support research, educational and
artistic activities.
• Surplues revenues to achieve goals.
• Play a role in society for own goals
achievement.
• Anual taxes declaration.

3. Constitutive
Act• Fundation “Stone”.
• Basic, necessary and
fundamental data.
• Nonprofit organization.
• 1 organization, undefined
branch offices.
• Free access accounts.

4. Authorized
Donative
Organization
• Diario Oficial de la Federación.
• Avál.
• Regulatory authorities.
• External Auditor (Till 2013).

5. Deductible
Invoice• 7% net profits of last year
from a common enterprise.
• Only nonprofit.
• Mandatory since 2014, digital
invoice.
• Annual advertisement for
authorized donative
organizations.

6. Deductible
Invoice

7. Taxes
• Impuesto Sobre la Renta.
• Impuesto al Valor Agregado.
• Impuesto empresarial a tasa única.
• Aranceles.
• Impuesto especial sobre productos y servicios.

8. ISR
• LISR, Capítulo II, Artículo 106, last
paragraph.
• Every 17th of each month.
• Only reported 10%.

9. IVA
• Acreditable.
• Trasladado.
• Retenido.
• Por Pagar.
• A Favor.

10. IVA
Retenido

11. Obligations analisist

12. Obligations analisist