Recently, the Internal Revenue Service, through Resolution No. 94, made changes to the regulations regarding the obligation of Non-Profit Organizations (NPOs) to file an Annual Affidavit on income, expenditures and other information (Form No. 1945):
- The amount of annual income was reduced from 12,000 UF to 4,000 UF, as of which the obligation to file the declaration applies.
- Regardless of the amount of annual income, NPOs registered in the Register of Donors (Law No. 21,440) that receive donations from abroad for an amount greater than USD $10,000, or that have directly provided humanitarian aid in foreign countries, will be obliged to file the declaration.
