The Legal Guide (Peru) examines the legal and regulatory framework governing the self-financing activities of civil society organizations (CSOs) in Peru and provides an assessment of the relevant laws and their practical effects in order to identify areas where the law might be improved. Chapter 1 explains the regulatory environment as it relates to self-financing, defines the concept of CSO self-financing, and explains the methodology NESsT used in researching and assessing the current legal framework in Peru. Chapter 2 outlines a typology initially developed by the International Center for Not-for-Profit Law (ICNL). Chapter 3 describes the current regulatory framework in detail and its application in Peru. Although CSO self-financing activities are permitted in Peru, this chapter illustrates that tax laws vary, especially in regard to income tax, depending on the social purpose of the organization. This chapter also explains the procedures for CSOs to follow and includes a case study. Finally, Chapter 4 discusses the Peruvian legal framework for CSOs carrying out commercial activities and makes recommendations for improvement.
Available online in eBook format in the following languages:
For more information, contact us at: nesst[at]nesst.org.