Donations
Exemptions
The institutions of charity that show the quality of Foundations and that wish to be under the benefits of the exemptions that the Art 27, literal "V", of the Statutory Law of Customs contemplates, they must present the following requirements:
- Legal registry
To be properly registered and qualified in the Ministry as Social welfare.
- Statutes
To present the bylaws approved by the Ministry of Social welfare, where it will indicate which are their social objectives, as well as full name of the legal representatives of this foundation, enclosing the respective appointments.
- Authorization of boarding
To previously ask for the District Management of the Ecuadorian Customs Corporation, the authorization of boarding of the merchandise that are object of donation by organizations of charity in the outside, enclosing the statute of the institution, the appointments of the legal representatives and the listing of the merchandise that are going to be donated, merchandise that are going to be donated, merchandise that are going to be donated, merchandise that must have relation with the social objectives of the foundation.
- Request of exoneration
After which the District Management of the Ecuadorian Customs Corporation grants the authorization of boarding of the donated merchandise, the Foundation must ask for the exoneration fulfilling the following requirements.
Requirements
- The detailed listing of the donated merchandise, properly legalized by the Consulate of Ecuador in
the country of origin of the donation, in where the name of the institution benefited from the donation
will be due to specify, the name of the donator and the signature of its legal representative, document
that will have to be notarized in accordance with the laws of the origin country.
- To present the original of the previous authorization of boarding, granted by the District Management
of the Customs Corporation, the same one that by no concept will have the date later than the boarding of
the merchandise.
- Have subscribed the agreement of cooperation with some institution of the State, that it has affinity
with the social objectives of the foundation.
- To be subject to obligatory physical gauging of the donated merchandise, from the customs
authorities.
EXPLANATORY NOTE:
There will be no exception of taxes in the donations of vehicles, except when they are for special uses, such as ambulances, clinical or radiological vehicles, library cars, firemen cars and whenever their function is compatible with the activity of the beneficial institution.
Sample of Donation Letter
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