{"id":2600,"date":"2026-06-19T15:10:16","date_gmt":"2026-06-19T20:10:16","guid":{"rendered":"https:\/\/hepacom.org\/como-crear-una-fundacion-en-colombia\/"},"modified":"2026-07-06T11:48:02","modified_gmt":"2026-07-06T16:48:02","slug":"como-crear-una-fundacion-en-colombia","status":"publish","type":"post","link":"https:\/\/hepacom.org\/en\/como-crear-una-fundacion-en-colombia\/","title":{"rendered":"How to create a foundation in Colombia: 2026 guide"},"content":{"rendered":"<p>Creating a foundation in Colombia is simpler than it seems, but it&#039;s crucial to do it right from day one to avoid problems later with the Chamber of Commerce or the DIAN (Colombian Tax Authority). This guide explains it step by step, in clear language., <strong>How to create a foundation in Colombia<\/strong>What it is, how many people are needed, what documents need to be drafted, how to register it, and what obligations remain once it is established. We wrote it from the experience of being a real foundation\u2014the Hechos para la Comunidad Foundation (Hepacom)\u2014not from theory.<\/p>\n<figure class=\"hc-inimg\"><img decoding=\"async\" src=\"https:\/\/hepacom.org\/wp-content\/uploads\/2026\/06\/como-crear-una-fundacion-en-colombia-hepacom.webp\" alt=\"How to create a foundation in Colombia\" loading=\"lazy\" width=\"760\" height=\"430\"><\/p>\n<p class=\"hepacom-table-caption\"><em>Creating a foundation in Colombia begins with drafting the articles of incorporation and bylaws correctly.<\/em><\/p>\n<h2>What is a foundation and how does it differ from other non-profit organizations?<\/h2>\n<p>A foundation is a <a href=\"https:\/\/hepacom.org\/en\/que-es-una-esal\/\">non-profit entity (NPO)<\/a> which is established around an endowment dedicated to a purpose of general interest: housing, health, education, children, the environment. The main difference with a corporation or association is that the foundation focuses on that endowment and its purpose, while corporations are formed around their members. No non-profit organization can distribute profits among its founders: all surplus is reinvested in the social purpose. The general framework for non-profit organizations is found in the <a href=\"https:\/\/www.funcionpublica.gov.co\/eva\/gestornormativo\/norma.php?i=72230\" rel=\"noopener\" target=\"_blank\">Decree 1066 of 2015<\/a>.<\/p>\n<h2>How many people are needed to create a foundation?<\/h2>\n<p>The law does not require a large number of founders. A foundation can be established with even a single founder, although it is more common and advisable to do so with several people who form the governing bodies (assembly or board of founders and legal representative). The important thing is not the number of people, but rather that it is clearly defined who manages the foundation, who legally represents it, and how decisions are made.<\/p>\n<h2>Steps to create a foundation in Colombia<\/h2>\n<p>The incorporation process has a clear path:<\/p>\n<ul>\n<li><strong>1. Draft the articles of incorporation and the statutes.<\/strong> The minutes record the intention to create the entity; the statutes are the rules of the foundation (name, corporate purpose, assets, governing bodies, legal representative, grounds for dissolution).<\/li>\n<li><strong>2. Define the corporate purpose.<\/strong> This is the heart of the foundation: what they will do and for whom. It should be written in a broad but coherent way that reflects their actual activities.<\/li>\n<li><strong>3. Register the entity with the Chamber of Commerce<\/strong> of the address. There the minutes, the statutes and the appointment of the legal representative are registered, and the entity is included in the ESAL register.<\/li>\n<li><strong>4. Obtain the RUT and NIT from the DIAN.<\/strong> With the certificate of existence, the Single Tax Registry is already processed, which assigns the NIT.<\/li>\n<li><strong>5. Open a bank account<\/strong> on behalf of the foundation.<\/li>\n<li><strong>6. Apply for qualification under the Special Tax Regime<\/strong> before the DIAN if the entity wants to access the income benefits of ESAL.<\/li>\n<\/ul>\n<h2>How much does it cost to create a foundation?<\/h2>\n<p>The main cost is registration and renewal with the Chamber of Commerce, which is calculated according to the current rates each year and the entity&#039;s assets. It&#039;s not an expensive process compared to starting a business, but there are costs that you should check directly with your local Chamber of Commerce, as they change annually. Creating the foundation without any initial capital is possible, but having a minimum amount lends credibility and makes opening a bank account easier.<\/p>\n<h2>What obligations remain after creating the foundation?<\/h2>\n<p>This is where many new foundations go wrong. Incorporation is just the beginning; keeping it up to date is what avoids penalties. The most important recurring obligations are:<\/p>\n<ul>\n<li><strong>Renew registration<\/strong> at the Chamber of Commerce every year. We explain how in our guide for <a href=\"https:\/\/hepacom.org\/en\/renovar-registro-esal-camara-de-comercio\/\">Renew your ESAL registration<\/a>.<\/li>\n<li><strong>Update the Special Tax Regime<\/strong> before the DIAN within the annual deadline. See the details in <a href=\"https:\/\/hepacom.org\/en\/actualizacion-rte-esal-2026\/\">RTE update for non-profit organizations<\/a>.<\/li>\n<li><strong>File your income tax return<\/strong> and submit the financial report when applicable.<\/li>\n<li><strong>Keep accounts<\/strong> and, depending on the income and asset limits, have a tax auditor.<\/li>\n<\/ul>\n<h2>How Hepacom accompanies you<\/h2>\n<p>At Hepacom, we are a foundation that builds decent housing for vulnerable families in Colombia. We know what it takes to keep a non-profit organization running smoothly because we&#039;ve experienced it firsthand. That&#039;s why we&#039;re sharing this guide: to help more people create serious and well-managed foundations. This is an informational guide; the official procedures are handled by the Chamber of Commerce and the DIAN (Colombian Tax and Customs Authority), and the fees and deadlines are set by each official entity. Always verify with the official channels before submitting any documents.<\/p>\n<p><!-- infogain-module --><\/p>\n<h2>How to create a foundation in Colombia: steps of the process<\/h2>\n<p>Creating a foundation involves legally establishing it as a non-profit entity and registering it so it can operate, receive donations, and, if applicable, access the special tax regime. This is the general process; specific requirements may vary, so confirm each step through official channels.<\/p>\n<table>\n<thead>\n<tr>\n<th>Passed<\/th>\n<th>What does it consist of?<\/th>\n<th>Where it is managed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. Define the purpose<\/td>\n<td>Establish the general interest purpose of the foundation<\/td>\n<td>Internal work of the founders<\/td>\n<\/tr>\n<tr>\n<td>2. Draft bylaws<\/td>\n<td>Define purpose, bodies, assets and operating rules<\/td>\n<td>Professional support is recommended.<\/td>\n<\/tr>\n<tr>\n<td>3. Articles of Incorporation<\/td>\n<td>Documenting the creation and the founders&#039; intentions<\/td>\n<td>Constituent meeting<\/td>\n<\/tr>\n<tr>\n<td>4. Registration with the Chamber of Commerce<\/td>\n<td>Register the entity as a non-profit organization (ESAL).<\/td>\n<td>Relevant Chamber of Commerce<\/td>\n<\/tr>\n<tr>\n<td>5. RUT and procedures before the DIAN<\/td>\n<td>Obtain tax identification and assess the RTE<\/td>\n<td>DIAN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"hepacom-table-caption\"><em>General steps to establish a foundation (check the current requirements).<\/em><\/p>\n<h3>Common mistakes<\/h3>\n<ul>\n<li><strong>Drafting generic statutes:<\/strong>  A poorly defined object limits what the foundation can do next.<\/li>\n<li><strong>Skipping registration with the Chamber of Commerce:<\/strong>  Without it, the entity does not formally exist for third parties.<\/li>\n<li><strong>Forgetting the RUT (Taxpayer Identification Number) and the tax aspect:<\/strong>  Without DIAN you cannot operate or issue donation certificates.<\/li>\n<\/ul>\n<p>Legal requirements may change; confirm each step with the Chamber of Commerce and DIAN, and seek support from an accountant or lawyer.<\/p>\n<h2>Frequently asked questions about creating a foundation<\/h2>\n<p><strong>Can a single person create a foundation in Colombia?<\/strong> Yes, the law allows it, although it is advisable to form the governing bodies with several people for better administration.<\/p>\n<p><strong>How long does it take to create a foundation?<\/strong> Once the documents are submitted to the Chamber of Commerce, the registration is usually completed within a few business days. Obtaining the RUT (tax identification number) and opening the bank account takes a little longer.<\/p>\n<p><strong>Do foundations pay taxes?<\/strong> Non-profit organizations classified under the Special Tax Regime have a different income tax treatment than corporations, but they are not exempt from all taxes: they must comply with formal obligations and file tax returns. See also <a href=\"https:\/\/hepacom.org\/en\/donar-y-deducir-impuestos-colombia\/\">How to donate to a foundation and deduct taxes<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>How to create a foundation in Colombia step by step: what it is, how many people are needed, documents, registration with the Chamber and DIAN, and annual obligations.<\/p>","protected":false},"author":1,"featured_media":2599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[21],"tags":[],"class_list":["post-2600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fundaciones-esal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>C\u00f3mo crear una fundaci\u00f3n en Colombia: gu\u00eda 2026<\/title>\n<meta name=\"description\" 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