The Legal Guide (Colombia) examines the legal and regulatory framework that governs the use of “self-financing” (i.e., income-generating, commercial) activities of civil society organizations (CSOs) in Colombia and provides an assessment of the relevant law and its practical effects in order to identify areas where the law might be improved. In Chapter 1, the guide explains the importance of understanding the
regulatory environment as it relates to self-financing, defines the concept of CSO self-financing, and explains the methodology used by NESsT in researching and assessing the legal framework in Colombia. Chapter 2 outlines a generally-accepted typology initially developed by the International Center for Not-for-Profit Law (ICNL) for evaluating the legal framework that regulates CSO self-financing. Chapter 3 presents the current regulatory framework and its application in Colombia. The chapter illustrates that although the use of CSO self-financing is permitted in Colombia, taxation varies based on the type of organization and the level and relatedness of the activity to the overall mission and purpose of the
organization. The specifics and procedures for each are also explained and an illustrative case is provided. Finally, Chapter 4 applies five criteria to critique the Colombian legal framework, assess its current strengths and weaknesses, and make recommendations for improvement.
Available online in eBook format in the following languages:
For more information, contact us at: nesst[at]nesst.org.