The Legal Guide (Ecuador) examines the legal and regulatory framework governing the self-financing activities of civil society organizations (CSOs) in Ecuador and provides an assessment of the relevant laws and their practical effects in order to identify areas where the law might be created, overruled or reformed. Chapter 1 explains the concepts used and defines CSO self-financing, explains the regulatory environment as it relates to self-financing, and details the methodology NESsT used in researching and assessing the current legal framework in Ecuador. Chapter 2 describes the typology first developed by the International Center for Not-for-Profit Law (ICNL) to examine the legal treatment of CSO economic and commercial activities in different countries around the world. Chapter 3 describes the current regulatory framework in detail and its application in Ecuador. It also shows that, although the use of CSO self-financing is not expressly prohibited in Ecuador, the tax structure can vary; that is to say, that CSOs can have or lose exemption from income tax depending on whether or not they are fulfilling the social mission of the institution. This chapter also explains the procedures for CSOs to follow. Finally, Chapter 4 discusses the Ecuadorian legal framework for CSOs carrying out commercial activities, including an analysis of two case studies and makes recommendations for its updating and/or improvement.
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For more information, contact us at: nesst[at]nesst.org.