What are the steps to register a nonprofit civil association in Mexico and obtain tax-exempt status?

Hello. Yes — we’ve set up Mexican Asociaciones Civiles and obtained donataria autorizada status before SAT, so we can definitely help you navigate this process and obtain full legal status.

In general terms, you will need to:

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  Incorporate the A.C. before a Mexican notary with properly drafted bylaws and a lawful, non-profit purpose, then register it and obtain an RFC with SAT.

  
  


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  Align the corporate purpose with the charitable categories that SAT recognizes for tax-deductible donations (e.g., education, health, social assistance, culture, environment, etc.).

  
  


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  Apply to SAT for donataria authorization, submitting corporate documents, tax registration, and supporting evidence, and responding to clarification requests.

  
  


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  Comply with annual obligations, including tax and information returns as a donataria, and transparency/reporting duties on SAT’s public portal.

  
  

Typical timelines (very approximate):

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  Incorporation and initial registrations: about 3–5 weeks.

  
  


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  Donataria authorization: often 3–6 months, depending on SAT and how clean the file is.

  
  

A key legal point is that not every project qualifies. Everything must be built around the organization’s giro (purpose and activities), so the first step is to define that correctly.

What will be the main purpose and activities of your A.C.? Once that is clear, the legal structure, wording of the bylaws, and the donataria strategy can be tailored to fit Mexican law and SAT criteria.

Warm regards,
Attorneys at Law

Phase 1 – Legal Incorporation (A.C.): Name authorization through the Ministry of Economy; drafting bylaws (estatutos sociales) that include liquidation and patrimony clauses to state that all assets will be transferred to another authorized donee in case of dissolution and that assets will not be distributed to members; formalization before a Notary Public with all founding members' IDs and RFCs; registration of the deed with the Public Registry of Property and Commerce (RPPyC). Phase 2 – Tax and Administrative Registration: obtain RFC and the electronic signature (e-firma) from SAT for the association and its legal representative; CLUNI registration before the Ministry of Welfare; this key is mandatory if you plan to access public funds. Phase 3 – Obtaining Donataria Autorizada Status: evidence of activities from a government agency certifying actual social work; submit the SAT application online and SAT will review bylaws to ensure a proper social object for tax deductibility. Typical timelines: Incorporation 4-8 weeks; RFC and CLUNI 2-4 months; Donataria Autorizada 3-6 months; total 9-12 months. Annual reporting duties: Transparency Declaration filed every May; Annual Information Return filed in February; Statement of Integrity; AML reports if donations exceed threshold. Legal tip: a poorly drafted social object is a common reason for rejection; bylaws must focus 100 percent on social assistance, education, or environment. Would you like me to provide specific wording for the liquidation and patrimony clauses in your bylaws?

Registering a Non-Profit Civil Association (Asociación Civil - A.C.) in Mexico and obtaining the status of an Authorized Donee (Donataria Autorizada) to issue tax-deductible receipts is a multi-stage process involving several government branches.

Here is the strategic roadmap:

Phase 1: Legal Incorporation (The "A.C.")

1. 
   

   Name Authorization: Request authorization for the use of the corporate name (Razón Social) through the Ministry of Economy (SE).

   
   
   
   
   

    

   
   


2. 
   

   Drafting the Bylaws (Estatutos Sociales): This is the most critical step. For tax-exempt status, your bylaws must include "Liquidation" and "Patrimony" clauses that state that all assets will be transferred to another authorized donee in case of dissolution and that the assets will never be distributed among members.

   
   


3. 
   

   Formalization before a Notary Public: You must sign the deed (Escritura Pública) before a Notary. All founding members must provide ID and tax IDs (RFC).

   
   
   
   
   

    

   
   


4. 
   

   Registration with the RPPyC: The Notary will register the deed in the Public Registry of Property and Commerce of your city.

   
   

Phase 2: Tax and Administrative Registration

5. 
   

   Obtain the RFC (Tax ID): Register the A.C. with the SAT (Tax Administration Service) to obtain its tax ID and the Electronic Signature (e.firma) of the association and its legal representative.

   
   


6. 
   

   CLUNI Registration: Apply for the CLUNI (Clave Única de Inscripción) before the Ministry of Bienestar. This "key" is mandatory if you intend to access public funds or federal supports.

   
   
   
   
   

    

   
   

Phase 3: Obtaining "Donataria Autorizada" Status (Tax-Exempt)

7. 
   

   Evidence of Activities: You must obtain a "Letter of Evidence of Activities" from a government agency (e.g., if you are an educational non-profit, from the Ministry of Education) certifying that you actually perform the social work you claim.

   
   


8. 
   

   SAT Application: Submit the formal request to the SAT through their online portal. The SAT will review your bylaws again to ensure they strictly follow the "Social Object" required for tax deductibility.

   
   

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Typical Timelines

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  Incorporation (Phase 1): 4 to 8 weeks.

  
  


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  RFC and CLUNI (Phase 2): 2 to 4 months (depending on appointment availability at SAT).

  
  


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  Authorized Donee Status (Phase 3): 3 to 6 months.

  
  


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  Total Estimate: 9 to 12 months to be fully operational and tax-exempt.

  
  

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Annual Reporting Duties

To maintain your status, an A.C. has rigorous compliance requirements:

1. 
   

   Transparency Declaration: Filed every May, informing the SAT how the donations were spent.

   
   


2. 
   

   Annual Information Return: Filed in February, detailing income and expenses.

   
   


3. 
   

   Statement of Integrity: Ensuring no funds were diverted for private benefit.

   
   


4. 
   

   Anti-Money Laundering (AML) Reports: If donations exceed certain thresholds (approx. $170,000 MXN), you must file "Vulnerable Activity" reports to the UIF (Financial Intelligence Unit).

   
   

Legal Tip:

The most common reason for rejection is a poorly drafted Social Object. The SAT is very strict: if your bylaws mention "commercial activities" or "providing services to members," they will deny the tax-exempt status. It must be 100% focused on social assistance, education, or environment.

Would you like me to provide the specific wording the SAT requires for the "Liquidation" and "Patrimony" clauses in your bylaws?