New Obligations for Charities Receiving COVID-19 Donations

The tax authority at the federal level publishes rule 3.10.32 which is aimed at:

• Recipient civil organizations to receive deductible donations

• Receiving trusts to receive deductible donations

Whose corresponding corporate purpose or authorized purpose:

• Medical assistance, rehabilitation

• are authorized to financially support another civil organization or authorized trust.

Two main obligations are stipulated in this rule:

1) Requirements to be contemplated in the CFDI, and

2) Submitting an electronic report.

1. Regarding the obligation of the CFDI, it is contemplated that in them the word “COVID-19” must be indicated in the section of the legend of the complement of the donator. In the following cases:

   • When donations are received to combat and mitigate the pandemic due to the SARS-CoV2 coronavirus, which causes the COVID 19 disease.

   • When resources in cash or in-kind are donated to mitigate and combat the SARS-CoV2 that causes the disease COVID 19, to the Federal, State, or Municipal health sector.

   • When goods are acquired in national territory to combat and mitigate the pandemic due to the SARS-CoV2 coronavirus, which causes the COVID 19 disease in the national territory.

   • When these goods are acquired abroad, the legend COVID-19 must be reflected in the observations section of the import request.

It should be noted that if any activity mentioned in points a) and b) above has already been carried out, the cancellation of the CFDI and the generation of a new one with this legend will be requested.

1. Regarding the presentation of a report, the latter must submit through the SAT portal the first report “donations to mitigate and combat the SARS-CoV2 virus” from November 1, 2020, to December 31, 2020, where all the donation data will be requested (Type of donation, Donor, Beneficiary, Amount of donation) and for this, you must update your e.signature or Password.

SECOND Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 and its Annex 1146 / ISR Donations report to mitigate and combat the SARS-CoV2 virus.

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Published on August 3rd, 2020.

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