Amendment to the Law of Associations and Non-Profit Entities


This amended version of the law regulates the administration, constitution, rights and obligations of all associations and foundations. The law states that all changes to their charter and bylaws need to be unanimously approved by members. Additionally, it gives guidelines to report the dissolution and liquidation of such entities.

Some of the behaviors which would prompt sanctions against an organization are:

  • Being unable to follow accounting processes or principles;
  • Failing to present the entity's General Statement to Auditors; 
  • Altering the values and content of financial statements; 
  • Failing to send data solicited by the National Registration Directory.

All sanction fees must be paid thirty days after their notification. 

Document Details

Title (Non-English): 
Modificación a la Ley de Asociaciones y Fundaciones Sin Fines de Lucro
Document Type: 
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Date of Document: 
Friday, March 23, 2001
Document Authors: 
Asamblea Legislativa de El Salvador
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