Representatives of the civil society initiative “Manifiesta tu Ciudadanía” have called for a dialogue with authorities after the Tax Administration Service (SAT) revoked the charitable status of over a hundred organizations. David Pérez Rulfo, a member of the initiative's board, explained in an interview with Aristegui en Vivo that their main demand is to open channels for institutional communication. They seek to protect the civic space, safeguarded by Article 9 of the constitution, which guarantees freedom of association and allows civil organizations to contribute socially. Pérez Rulfo detailed that these organizations' activities range from social assistance to human rights defense and environmental work. However, he warned that the tax incentive has become a “mechanism of pressure,” like a “sword of Damocles,” due to what he called discretionary regulations and decisions. “We are more regulated than ‘giros negros’ (underground financial operations), casinos, and bars,” he stated. He noted that these organizations are even subject to anti-money laundering provisions, despite “no cases in Mexico in recent years.” Pérez Rulfo also mentioned operational limitations, such as a cap of only 5% of their income on administrative expenses. He warned that the organizations lack effective defense mechanisms: “The right to a hearing, to be heard, and to have a trial does not operate for authorized charitable organizations,” as cancellations are notified without prior judicial process. “We hope the authority will respond formally in the same channel if we will have a dialogue. We are not confrontational organizations; we are institutions seeking dialogue and construction, because Mexico is ahead and the citizens who need these institutions are really going through a hard time,” he pointed out. Pérez Rulfo concluded that they are willing to participate in a dialogue “with a broad perspective, with data, and with proposals.” He mentioned that the revocations are justified generally under the argument of violating Article 82, without detailing specific cases. He also highlighted the sector's heterogeneity, where large academic institutions coexist with small shelters, which he said makes it difficult to meet the same administrative requirements. He informed that the organizations would formally present a request for dialogue to SAT, invoking the right to petition. He stressed that all are regulated by Article 79 of the Income Tax Law, which recognizes 26 activities of public interest. He considered this measure disproportionate, comparing it to preventing a company from issuing invoices. Regarding SAT's response, Pérez Rulfo pointed to a “total asymmetry” compared to other legal persons, as in this case, decisions are administrative and, he said, “with a high degree of discretion.” “It is neither a permit to receive donations nor the deduction is from the taxes to be paid, but it is applied to the taxable base with a limit of 7% of the declared profits,” he affirmed. In this sense, he stated that approximately “70 cents of each peso that the donor gives are from their own pocket,” which, in his view, dismantles erroneous perceptions about the tax benefit.
