Corporate - Civil Associations

Cargo del Autor:CENTRAL LAW Medina, Rosenthal & Asociados

"Non-profit organizations in Honduras"

To analize the current legal status of a non-profit organization in Honduras, apart from reviewing the legal documents of the organization it is important to verify the legal status at the Civil Associations' Monitoring and Registry Unit (in Spanish, Unidad de Registro y Seguimiento de Asociaciones Civiles -URSAC).


  1. Is in Good Standing with local tax authorities:

    In Honduras, the authority in charge of tax affairs is the Executive Income Office (in Spanish, DEI) and among the reviewed documents there is a Proof of Solvency issued by this office (DEI). It confirms that the association is in good standing with its tax obligations until the date indicated in the certificate.

  2. Has granted sufficient authority to their representative bind the organization:

    Bylaws of the association are duly approved and registered; these set forth that the Chair of the Board of Directors is the Legal Representative of the association with sufficient and ample powers to manage it.

    The Chair of the Board is Mr. FREDY EBERTO GARMENDIA for the period of December 27, 2009 – December 27, 2012.

  3. Has no pending material litigation:

    There is no document certifying that there is no pending litigation. A sworn statement of the Chair of the Board must attest it.

  4. Bylaws include:

    Evidence of a conservation purpose: The bylaws state that the association is of indefinite term and can only be dissolved by the agreement of the two third of its members. Evidence of not-for-profit status: Its bylaws states it is a not-for-profit association. The actual status must be confirmed by means of a certificate issued by the Ministry of Finance. Internal and external conflicts of interest policy: The bylaws do not establish any internal and external conflicts of interest policy. Adequate provisions regarding asset transfer on liquidation or dissolution of the organization: The bylaws set forth that, in case of dissolution, the balance will be transferred to a legally incorporated organization in Honduras which meets similar purposes or to a charitable association once their pending obligation are cancelled. A. Generic list of documents:

  5. Bylaws ("Estatutos de la entidad, certificados por un Notario o Abogado como siendo los documentos vigentes al momento de la donación"):


  6. Power of Attorney of the proposed representative ("Certificación legal del apoderado de la entidad que firmará la donación (puede ser el Presidente...

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