Event Summary
In March 2026, Mexico’s Tax Administration Service (SAT) revoked the authorization of more than one hundred civil society organizations (CSOs) to operate as donees. This status allows them to receive tax-deductible donations from individuals and companies, as well as access tax incentives, making it a key mechanism for financing their activities.
The main argument was non-compliance with requirements related to the accreditation of their activities. This means that organizations must demonstrate to the authorities that they are effectively carrying out the activities for which they were established, such as social assistance, education, or research. However, in recent months, various CSOs have pointed out that this process has become more complex, restrictive, and inconsistent. Among the affected organizations are some with significant public presence and critical positions regarding federal government policies.
This decision comes at a particularly sensitive time for the enabling environment in Mexico, where access to resources and fiscal recognition are essential conditions for CSO operations. The revocation has raised concerns within the sector due to its potential implications for discretionary use of the regulatory framework, as well as warning signs in a context of democratic backsliding.
At the same time, there have been reports of the expedited granting of donee status to a recently created civil association linked to an initiative promoted by former president Andrés Manuel López Obrador to support Cuba. According to the former president, the initiative has a humanitarian nature; however, the speed of the process and its proximity to this actor have raised questions about the consistency and criteria applied by the tax authority.
Taken together, these developments have reignited debate over discretion in the regulation of the sector, equal treatment among organizations, and the use of fiscal instruments as mechanisms that may influence the broader environment. In this sense, the episode raises potential risks for trust in institutions, the autonomy of CSOs, and conditions for participation in the public sphere.