New regulations for nonprofits in 2025

The regulatory framework for Nonprofit Entities (ESAL) in Colombia has undergone important changes that take effect in 2025. It is essential that organizations understand and adapt to these new regulations to avoid sanctions and maintain their legal status.

Changes in Registration and Renewal

Chambers of commerce have updated the requirements for annual registration and renewal of ESALs. Among the most relevant changes are the obligation to present comparative financial statements for the last two years, updating the corporate purpose to accurately reflect the organization's current activities, and the implementation of an electronic registration system that streamlines procedures.

Organizations that fail to complete renewal within the established deadline will face fines ranging from one to five current legal minimum monthly wages.

Money Laundering and Terrorism Financing Prevention

The UIAF (Financial Information and Analysis Unit) has expanded ESAL obligations regarding SARLAFT. Now all organizations with annual income exceeding 500 minimum monthly wages must implement a self-control system that includes the identification of unusual and suspicious operations, the designation of a compliance officer, and the submission of periodic reports to the UIAF.

Smaller organizations, although not required to implement a full SARLAFT, must maintain updated records of their donors and funding sources.

Special Tax Regime

The special tax regime for ESALs has been modified to include new transparency requirements. Organizations wishing to maintain or access the special regime must now publish financial statements, management reports, and economic reports on their website, file tax returns electronically with detailed information about final beneficiaries, and demonstrate that at least 70% of their income is allocated to activities related to their corporate purpose.

Labor Regulations

ESALs must also comply with updates in labor regulations, including new provisions on remote work and minimum wage increases. It is important to review employment contracts and internal human resources policies to ensure compliance.