Para crear la “Ley para la Visibilidad y Promoción de Donaciones a Organizaciones Sin Fines de Lucro de Puerto Rico”; ordenar al Departamento de Hacienda y al Departamento de la Familia del Gobierno de Puerto Rico a crear, mantener y publicar un listado oficial, accesible y de alta visibilidad de las organizaciones sin fines de lucro elegibles para recibir donaciones deducibles bajo la Sección 1033.10 del Código de Rentas Internas de Puerto Rico; establecer criterios detallados de clasificación, publicación, actualización y divulgación de dicho listado; disponer la implementación de campañas informativas y educativas anuales para promover la filantropía y orientar sobre los beneficios contributivos aplicables; integrar esfuerzos de comunicación dirigidos al sector empresarial acogido a incentivos contributivos; y para otros fines relacionados.

2025-2028 Session

Puerto Rico will create and publicly maintain a nonprofit registry to promote tax-deductible donations and increase charitable giving through annual educational campaigns.

Referido a Comisión(es)

Legislative bill overview

Bill PS 1072 creates a law requiring Puerto Rico's Treasury Department and Family Department to establish, maintain, and publish an official, accessible, and highly visible registry of nonprofit organizations eligible to receive tax-deductible donations under Section 1033.10 of Puerto Rico's Internal Revenue Code. The bill mandates detailed classification criteria, regular updates, public disclosure mechanisms, and annual informational campaigns to promote philanthropy and educate donors about applicable tax benefits, with targeted outreach to the business sector.

Why is this important

This legislation addresses information asymmetry in Puerto Rico's philanthropic landscape—many eligible nonprofits and potential donors may be unaware of tax incentives or which organizations qualify for deductions. By centralizing and publicizing this information, the bill aims to increase charitable giving to nonprofits while leveraging Puerto Rico's tax incentive structure to strengthen civil society organizations. The measure could significantly impact nonprofit funding and community development capacity.

Potential points of contention

Administrative burden and costs: Creating and maintaining a comprehensive registry requires sustained government resources; funding mechanisms and responsibility assignment between departments are unclear

Nonprofit eligibility criteria: Defining what qualifies organizations for inclusion may exclude smaller or informal nonprofits, raising equity concerns about which civil society organizations receive visibility and support

Tax incentive scope: The bill references Section 1033.10 without clarifying whether it expands or merely publicizes existing incentives, potentially affecting government revenue projections and budget allocations