Requirements to be an Authorized Grantee: Everything you want to know

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So that a Grantee can carry out an activity It must be authorized by the SAT. You want to know more? Keep reading!

What is a Grantee?

In México, a Grantee You are a natural person who does not carry out private activities. Or a legal entity that receives donations from individuals, companies or national or foreign foundations.

May you recibe these donations in cash or goods, and be solely intended for social services, for charitable purposes and not for profit, in the country.

For carry out this activity and have advantages When declaring the Income Tax, it is necessary to be authorized by the Tax Administration Service, SAT.

What is a Natural Person in México?

You are a person over 18 years of age, in a condition to acquire rights and incur tax obligations.

What is a Moral Person in México?

It is a group of Physical Persons that come together to achieve a common goal or purpose.

Requirements to be an Authorized Grantee

To be an Authorized Grantee in México it is necessary to meet the following requirements :

  • First, the Procedures Guide and the Optional Model must be reviewed of bylaws to be Authorized Donor on the website. Click here
  • Then you have to verify or verify that its purpose or corporate purpose is contemplated in the activities authorized by the SAT, to receive deductible donations.
  • As well as, it must be verified that the activities to be carried out should not seek profit.
  • You also have to analyze the benefits that this activity will produce the people for whom it is intended. Verify that the documentation meets the required requirements.
  • For example, the Grantee must not participate or intervene in political campaigns or religious doctrines.
  • You must always have the Taxpayer’s Tax Mailbox, For this, the computer must have a configuration with a resolution of 1024 x768 pixels and the browsers: Internet Explorer 8, Internet Firefox 5.0 (Mozilla) or higher, Internet Chrome 15.0, or higher, Internet Safari 4.0, or higher.
  • Then you must enter the web page. Click here

  • In the same order of ideas and giving continuity, it is due write the RFC, Federal Taxpayer Registry.
  • And write the Password.

  • Later write the portable signature.
  • Write the CAPCHA that appears there.
  • Click Submit.
  • Once the previous steps have been carried out, you must select the option Formalities.
  • Then you must select the option Authorization to be a Grantee.
  • Then fill out the application with all the required data.
  • As well as attach the following documentation: a) Electronic Format of the Application, b) The current statutes or the Articles of Incorporation. c) The Document that certifies in detail the activity for which the authorization is being requested.
  • Documentation must be signed and sent.
  • And wait for the Presentation acknowledgment.
  • Also save or print the Acknowledgment.
  • Finally you must have the SAT response.

What are the Fiscal obligations of the Authorized Grantee?

Between the Fiscal obligations that an Authorized Recipient must comply with are:
  • Your assets must be destined only to fulfill the objectives set out in its corporate purpose.
  • If there is a remnant, with this you can not grant a benefit that is not contemplated by the proposed objective. It cannot be used for private gain.
  • In the month of May of each year, you must present to the public detailed information on the use and destination of the donations received.
  • This information you must do it through the electronic program available on the SAT portal, using the Advanced Electronic Signature of the organization or trust authorized to receive deductible donations.
  • Both the annual declaration of income Obtained as the expenditures made must be submitted to Sat, no later than February 15.
  • Therefore, strict control of donors must be kept. if the donations are in goods and detail all the goods received.
That is to say, if the donations received are in cash, Either in national currency or foreign currency, in gold or silver and these exceed one hundred thousand pesos; they must inform the tax authorities.
  • Upon receipt of the voucher, a copy of it should be kept.
  • Issue Digital Tax Receipts online, CFDI, when they sell or dispose of goods.
  • All assets must be allocated of the patrimony to entities authorized to receive deductible donations, at the time of settlement or when there is a change of residence.
  • When there is any modification in the statutes or any other requirement, the SAT must be informed.
  • Maintain the public consultation service throughout the year and carry out activities that lead to the fulfillment of the corporate purpose for which authorization was requested.
  • In the fiscal year that was granted, only the assigned authorization is valid to receive deductible donations. At the end of it, you must renew the application, carrying out all the procedures similar to the previous year.

Activities accepted by the SAT for a donation to be deductible

For a donation is tax deductible On the Income must be framed within a group of activities that the law contemplates, these activities are:
  • First you have the Assistance activities. Health, food, housing, clothing, care for disabled, low-income or vulnerable people, indigenous communities, rehabilitation of alcoholics or drug addicts.
  • In the same vein, the donation of prostheses and wheelchairs continues. Legal assistance, accompaniment before administrative entities, in situations where minors are involved.
  • Educational Activities. Donation to schools of educational material, promotion of activities that lead to the training of students and improve school conditions.
  • Among these, there are also the Activities of Research or Technological.
  • As well as the Cultural activities. Music, plastic arts, theater, dance, literature, cinema, architecture, protection and conservation of the cultural heritage of indigenous communities.
  • There are the Ecological Activities. Maintenance of flora and fauna, conservation of the environment, conservation of the country’s natural sites.
  • And the Activities of Preservation of Endangered Species.

  • Also the Activities of Financial Support to other Authorized Grantees.
  • In addition to the Activities to assign Scholarships to students.
  • As also the Activities for Works and Services to be carried out by the Federation, the States or the Municipalities.
  • Additionally, Activities dedicated to Museums and Public Libraries. Maintenance and support for the activities carried out by museums and libraries for the service and attention of the entire public.
  • Both the Activities dedicated to Schools and Public Companies.
  • Finally the Activities carried out to care for the population in the event of natural disasters. Earthquakes, earthquakes, floods due to excessive rains.

What are the advantages of being an Authorized Grantee?

A Authorized Grantee has advantages that are mentioned to continuation:
  • Does not pay foreign trade taxes for the entry into the country of donated goods for cultural, educational, research or social service purposes; that become part of your patrimony, provided that you have prior authorization and the donor is residing abroad.
  • Generally An Authorized Grantee is not a taxpayer of the Income Tax.
  • Being included in Annex 14 of the Miscellaneous Tax Resolution As an Authorized Grantee, it helps you receive more donations, gives your donors a national guarantee and legal certainty.

  • Is free from receive unlimited donations, in cash or in kind; of residents in the country or abroad, but issuing the respective vouchers.
  • Contribute as a legal person for tax purposes, not for profit.
  • Pay taxes only when you make expenses considered as non-deductible or earns income from private activities.

When the authorization of a Grantee is revoked

exist causes for which the Administration Service Tax can revoke a Grantee’s authorization; some of them are:
  • For example when allocate donations for other purposes than to the corporate purpose for which it was authorized.
  • Whether acquires shares outside recognized markets.
  • When the Digital Tax Receipts are not issued online, that certify the deductible donations received.
  • As soon as they stop meeting any requirement or obligation established by the Tax Administration Service.

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