How to create and manage a foundation or non-profit organization in Colombia: requirements, costs and RTE.
What accounting procedures should a foundation follow in Colombia? IFRS standards, books and supporting documentation, external reporting to the DIAN (Colombian Tax Authority) and its relationship with the RTE (Registro de Cuentas de la Fundación - Foundation Tax Regime), clearly explained.
Is an auditor mandatory for a non-profit organization? The limits established by Law 43 of 1990 apply to commercial companies. What actually applies to your foundation?.
Do foundations pay taxes in Colombia? The myth clarified: income tax for 20%, reinvestment exemption (art. 358) and VAT in non-profit organizations. Official guide 2026.
Statutes of a foundation: what model to use and what clauses cannot be missing to register your ESAL in the Chamber of Commerce and enter the RTE before the DIAN.
The corporate purpose of a foundation: what it is, why it defines the tax benefit, how to write it step by step, examples and mistakes you should avoid.
The annual obligations of a non-profit organization before the Chamber of Commerce and the DIAN: renewal, updating of the RTE, income tax return and key dates of the year.
What should the articles of incorporation of a non-profit organization contain, who signs them, and how to complete them step by step to register your foundation with the Chamber of Commerce.
How much does it cost to create a foundation in Colombia? We break down the real costs for 2026: Chamber of Commerce, free RUT (tax identification number), registration tax, and lawyer fees.
What's the difference between a foundation, a corporation, and an association? We compare these three non-profit organizations so you can choose the one that best suits your needs.
Learn about the requirements to create a foundation in Colombia: founders, assets, statutes and registration with the Chamber of Commerce and DIAN, step by step.
Is your foundation under the special tax regime for non-profit organizations (ESAL)? We explain what it is, who qualifies, their obligations, and how to avoid losing your income tax exemption.
How to get donors for a foundation in Colombia: how to build trust, where the donors are (individuals and companies/CSR) and how to ask effectively.