Legal Status Of Non-Profit Organizations

Autor:Mr J. Humberto Medina Alva and Claribel Medina
Cargo del Autor:CENTRAL LAW Medina, Rosenthal & Asociados

The first step to analyze the current legal status of a non-profit organization in Honduras is to verify whether it is registered at the Monitoring and Registry Unit of Civil Associations (in Spanish, Unidad de Registro y Seguimiento de Asociaciones Civiles -URSAC) and the Property Institute.

If it is duly registered at URSAC and the Property Institute then the organization can provide the following documents:

  1. Is in Good Standing with local tax authorities: Issued by DEI (Executive Income Office) regarding national taxes and by Municipal authorities regarding municipal tax.

  2. Has granted sufficient authority to their representative bind the organization: Bylaws of the association must be duly approved and registered and set forth sufficient and ample powers to manage it and bind the organization.

  3. Has no pending material litigation: A sworn statement of the Chair of the Board must attest it.

  4. Bylaws include:

  1. Evidence of a conservation purpose;

  2. Evidence of not-for-profit status: and must be confirmed by means of a certificate issued by the Ministry of Finance;

  3. Internal and external conflicts of interest policy;

  4. Adequate provisions regarding asset transfer on liquidation or dissolution of the organization.

  5. ...

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