{"id":2404,"date":"2026-06-13T20:25:33","date_gmt":"2026-06-14T01:25:33","guid":{"rendered":"https:\/\/hepacom.org\/que-es-una-esal\/"},"modified":"2026-07-06T11:48:03","modified_gmt":"2026-07-06T16:48:03","slug":"que-es-una-esal","status":"publish","type":"post","link":"https:\/\/hepacom.org\/en\/que-es-una-esal\/","title":{"rendered":"What is a non-profit organization and why does it matter that a foundation is one?"},"content":{"rendered":"

Before donating to any foundation, you should know What is a non-profit organization?<\/strong>, Because that's what protects your money and ensures your donation is tax-deductible. A non-profit organization (ESAL) is an entity that, by law, does not distribute profits to its owners and reinvests everything it receives in fulfilling its mission. Every penny goes back to the cause.<\/p>\n

It sounds technical, but it matters a lot when you're about to donate your money. We'll explain what it is, why it's in your best interest to donate, and how to verify that a foundation is a legitimate non-profit organization and not a front.<\/p>\n

\"What
Hepacom is a registered non-profit organization with its own tax identification number and registration.<\/figcaption><\/figure>\n

What is an ESAL, in simple terms?<\/h2>\n

A non-profit organization is a legal entity that exists for a social, cultural, or community mission, not to enrich someone. That's exactly it. What is a non-profit organization?<\/strong>: a Colombian legal figure that prohibits distributing surpluses among founders or members.<\/p>\n

If the organization generates a surplus during the year, that money doesn't go into anyone's pockets: it's reinvested in the cause. A foundation that builds housing, for example, uses that surplus to build more houses, not to pay dividends.<\/p>\n

How is a non-profit organization (ESAL) established and controlled?<\/h2>\n

A non-profit organization (ESAL) registers with the Chamber of Commerce in its jurisdiction and receives its own tax identification number (NIT) and registration number. This registration makes it traceable: anyone can verify its legal existence and who represents it.<\/p>\n

Furthermore, many non-profit organizations (ESALs) apply to be registered under the Special Tax Regime (RTE) with the DIAN (Colombian Tax Authority). Being registered under the RTE involves reporting information to the tax authority annually and submitting to audits. In other words, a properly constituted ESAL leaves a record with two different government entities. You can consult the framework on the DIAN website. DIAN<\/a>.<\/p>\n

Why knowing what an ESAL is protects you when you donate<\/h2>\n

Know What is a non-profit organization?<\/strong> It gives you three concrete guarantees when you donate. These aren't bureaucratic details: they're what separates a serious foundation from a bottomless pit.<\/p>\n