What are the requirements to register a nonprofit organization in the Dominican Republic and obtain income tax exemption?

Hello,

Based on your interest in establishing a nonprofit organization in the Dominican Republic focused on health and education, we would like to share an overview of the legal requirements and process involved, as well as how our firm can assist you throughout each stage.

In the Dominican Republic, nonprofit organizations are registered as ASFLs (Asociaciones Sin Fines de Lucro). The process involves both legal incorporation and subsequent tax registration and exemption requests.

1. Legal Incorporation
Register the organization’s name with Oficina Nacional de Propiedad Industrial (ONAPI).
Have at least five founding members with identification details. Prepare the Articles of Incorporation and Bylaws, specifying the nonprofit purpose (e.g., health and education), governance structure, and the destination of assets in case of dissolution. Form a Board of Directors (President, Vice President, Secretary, Treasurer, and Members). Register with the Civil Registry and submit to the Attorney General’s Office (PGR), which issues the Incorporation Resolution within 30 business days. Complete additional registrations with local courts and the municipality, if applicable. Obtain the Certificate of Incorporation from the PGR.

2. Tax Registration and Exemptions
Obtain the Registro Nacional de Contribuyente (RNC) tax ID from the tax authority Dirección General de Impuestos Internos (DGII).
Requests for tax exemptions (income tax or VAT) are submitted separately to the DGII and apply only to activities directly related to the nonprofit purpose.

3. Reporting Obligations
Maintain accurate accounting records.
Hold regular board meetings.
Submit annual activity and financial reports to the PGR and DGII.
Notify authorities of any changes in bylaws or board members.

While it is possible to manage parts of this process independently, many organizations choose to work with legal counsel to ensure proper incorporation, realistic timelines, accurate cost estimates, and full compliance with regulatory and reporting requirements.
If you would like guidance tailored to your specific project, we would be pleased to assist you.

Best regards,
Lissa Reyes
Corporate Compliance
OMG Legal