Sustainability of non-profit organizations belonging to the tax regime

especially in Colombia.

AUTHOR

SUMMARY

In a society where democracy is implemented, it is necessary to think about action plans, either
individually or collectively, through non-profit organizations in order to obtain continuous
improvement in the living conditions of society; Generally, these organizations are characterized
by being comprehensive, sustainable and sustainable.
Non-profit organizations have a very important role within the community. Currently, the
environment determines and demands that they be efficient and effective in the different
processes that are carried out, to reach an excellent level of development in each one. of
populations throughout the territory. In the development of this article, different concepts that are
related to the sustainability of this type of organizations will be presented, and how the new
special tax regime would help avoid tax evasion by other types of organizations.

KEYWORDS: Democracy, competitiveness, sustainability, JAC, development.

INTRODUCTION
Every for-profit or non-profit organization seeks to be effective in its processes and objectives,
this responsibility falls on those who are at the head of them; These, like all organizations, seek to
achieve their objectives, through different processes that help contribute to the improvement of
society and the improvement of the quality of life. In our country, social action is governed by
Law 743 of 2002, and is related to "the organized, autonomous and supportive social expression
of civil society, whose purpose is to promote comprehensive, sustainable and sustainable
development built from the exercise of participatory democracy in the management of
community development".

In December 2017, a new special tax regime was issued, to which different non-profit
organizations or foundations that belonged to the previous regime must apply. This new regime is
a product of the tax reform that occurred in 2016, where these organizations were required to
report all their financial information to the DIAN, and imposed limits on the distribution of
resources, with the aim of preventing them from becoming a form of tax evasion.
DEVELOPMENT

A non-profit entity (ESAL) is an entity whose purpose is not the search for economic benefit but
rather concentrates all its efforts on a social purpose, that is, it always seeks the benefit of society,
this is achieved thanks to different types of financing, such as donations that can come from
individuals, companies, institutions of all kinds, and sometimes from the government itself. We
can say then that the most notable difference between a for-profit entity and an ESAL lies in the
fact that in the former the profits are distributed among the partners, while in the latter the returns
are allocated exclusively to the development of the object. social. The structural tax reform Law
1819 of 2016 added various articles to the Tax Statute that refer to the special tax regime – RTE –
and proposed various changes. In this training you will be able to understand the modifications
introduced by the tax reform to the special tax regime

Our tax regulations, when regulating the income tax, establish two regimes to classify taxpayers.
The legislative technique used was to indicate in a general way all taxable subjects subject to the
ordinary regime, and then exhaustively establish the entities subject to the tax regime. special
regime indicating the conditions that some of them must meet.
Unaware of this strict application of article 19 of the Tax Statute, many people generalize to
classify all non-profit entities in the special regime, a serious error because they would be
including the non-taxpaying entities indicated in article 23 ibid. (unions, parents' associations
family organizations, hospitals, organizations of alcoholics anonymous, community action
boards, among others) and ignoring the conditions that corporations, foundations and associations
must meet in order to enjoy said regime.
An issue that has attracted a lot of attention in this reform was the new tax rules that will continue
to apply to ESALs, since it has been highly questioned whether this type of entities are truly
created to provide well-being due to their social function or is it only a mechanism. With the
decree issued by the National Government that defines the profile of entities of the special tax
regime and of which non-profit entities (Esal) are part, there are 262,880 organizations that must
update their status to maintain benefits, according to figures from Confecámaras, .
This is decree 2150, which also includes entities in the solidarity sector (cooperatives) and
establishes topics such as tax management of donations, requirements to belong to this regime,
social function, as well as the tax treatment of income, expenses and assets. In addition, it
regulates qualification, permanence and updating, so taxpayers who wish to qualify for this
regime must do so at www.dian.gov.co. They need to comply with terms and conditions required
by the National Tax and Customs Directorate (Dian), to access tax benefits for income and
complementary taxes. The exclusion of the regime and its benefits is also contemplated in this
regulation, which admits entities in the cooperative sector as Esal, but they were required to
register online and verify their condition.
The Esal created between January 1 and December 31 of this year belong to the taxable year
2017, but they have the duty to update the Single Tax Registry (RUT), clarifying their
responsibility for income and complementary tax “04”, to no later than next January 31.
To continue in the regime in 2018, they must present and file the required information on the
Dian website, no later than April 30, 2018.
Entities that do not appear in the Dian database and were in this special regime on December 31,
2016 must update the RUT before April 30, 2018 in person, to be included.
mo to obtain special tax management.
In Law 743 of 2002, these organizations are classified into 4 grades: the first grade corresponds to
the community action boards and community housing boards; in the second degree, municipal
associations of community action boards; in third degree, departmental federations of community
action boards; and in the fourth degree the National Confederation of Communal Action. ; This
classification is given as a consequence of the government's relationship with territorial aspects.
In this essay we are going to look at the JAC, which belong to first-level organizations and
according to the law, are understood as "a civic, social and community organization of social
management, non-profit, of a solidarity nature, with legal status. legal and own heritage,
voluntarily integrated by the residents of a place who join efforts and resources to pursue
comprehensive, sustainable and sustainable development based on the exercise of participatory
democracy. For Villar (2001) and Ramirez (2002, p.22) the Political Constitution of Colombia
significantly expanded the civil rights of citizens, thereby seeking to give them greater
representation in State institutions and it is considered that "the Constitution 1991 marked a
historic moment in change.

For this reason, the demands of having a good government, planning and controlling to adapt to
the changing dynamics of the environment is a priority because running institutions of this nature
requires responsibility and transparency in the management of resources - whether from private,
public or donations. own—to benefit the population served. Organizations that have a position in
the market have understood the above and, therefore, have grown structurally and in experience
in attracting non-reimbursable resources from national and international organizations. As Dávila
(2012) expresses, the capabilities of an organization are shown through reliable actions.

Currently, with the new reform that was carried out, and which directly affected non-profit
entities, it is intended that they do not function as an effective way of evading taxes. This new
rule requires that remunerations already be labor-related, o payments to the founders, or persons
legally related to the entity, correspond to average commercial prices; In addition, the directors of
these entities will receive a maximum payment of $116 million, or 30% of the total income of the
organization they direct.

The DIAN, for its part, with this new reform, obliges entities or companies legally created in
2017 to update the RUT with the responsibility of the new special tax regime for income and
complementary tax no later than January of this year. . Additionally, for donations received from
any type of organization, the discount on the donor's income tax will be 25% of the value of the
donation; For this to be carried out, the DIAN also requires a certification signed by the legal
representative of the entity, with different information regarding the donation,

CONCLUSION

REFERENCES