Legal Guide (Argentina): The Legal and Regulatory Framework for Social Enterprise in Argentina

Legal Guide - Argentina

The Legal Guide (Argentina) examines the legal and regulatory framework governing the self-financing activities of civil society organizations (CSOs) in Argentina 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 Argentina. 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 Argentina. Although CSO self-financing activities are permitted in Argentina, this chapter illustrates that tax laws vary, especially in regard to income tax, depending on the type of organization and its social purpose. This chapter also explains the procedures for CSOs to follow. Finally, Chapter 4 discusses the Argentine legal framework for CSOs carrying out commercial activities, including an analysis of two case studies, and makes recommendations for improvement.

(50 pages)

Available online in eBook format in the following languages:

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