The General Inspection of Justice (“IGJ”) established a categorization of civil associations according to the total annual income at the end of the fiscal year. For such purpose, it establishes three categories of associations and regulates the obligations related to financial statements, change of headquarters, amendment of by-laws and appointment of authorities according to their size.
The aforementioned categorization of civil associations was established by the IGJ through General Resolution IGJ No. 14/2022 published on November 18, 2022 in the Official Gazette of the Argentine Republic.
Access the complete text of the Resolution here.
This publication does not constitute a legal opinion on specific issues. If necessary, specialized legal advice should be sought.
For further information, please contact Ernesto Genco (gencoe@eof.com.ar)