Author Description

The objective of this article is to analyze the effects of Law 1819 of 2016 in a group of Colombian non-profit Foundations, which had a Special Tax Regime (RTE) until the entry into force of the Law. To carry out the empirical analysis, 62 Foundations that contracted with the Governorate of Sucre during the years 2015, 2016, 2017 and 2018 were chosen. The information from them was analyzed two years before and two years after the entry into force of the Law, using as sources the Chamber of Commerce of Sincelejo and the DIAN. In the work, recommendations are made so that the governorships henceforth contract with this type of entities only when they fulfill a social purpose of general interest and not particular.