Non-Profit ERP for Mexico

CFDI compliance applies to all non-profit transactions. Donation receipts must be issued as CFDI with the specific complement for donations (complemento de donatarias). The CFDI must include information about whether the donation is deductible and the Donataria Autorizada authorization number. Economic activities conducted by the non-profit that are not directly related to its mission may be subject to ISR and IVA, requiring careful segregation of exempt mission-related activities from taxable economic operations.

Anti-money laundering obligations apply to non-profits under the Ley Federal para la Prevencion e Identificacion de Operaciones con Recursos de Procedencia Ilicita when they conduct vulnerable activities including receiving donations above specified thresholds. The FATF and Mexican authorities have focused attention on non-profit sector AML compliance. International fund flows must be documented to demonstrate the charitable purpose.

Yukti provides Mexican non-profits with Donataria Autorizada compliance management including annual renewal preparation, SAT reporting, and the documentation required to maintain authorized status. The donation module generates CFDI donation receipts with the complemento de donatarias in the correct format, tracking whether donations qualify as deductible. Fund accounting separates mission-related exempt activities from taxable economic operations, calculating ISR and IVA obligations on non-exempt income. AML compliance tracks donations above vulnerable activity thresholds and maintains the records required for UIF reporting. Grant management handles government (federal and state) and international funder reporting requirements. The transparency module supports compliance with the Ley Federal de Transparencia for organizations receiving public funds. Financial reporting follows NIF standards with the specific disclosures required by SAT for Donataria Autorizada organizations.