FISCAL SPONSORSHIP

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If you are a company there is an easy way to support the Takiwasi Center with no cost.

According to the Peruvian Income Tax Law, companies registered in Peru that make donations can enjoy some tax benefits. The Takiwasi Center is accredited by the Sunat as "Entidad Perceptora de Donaciones" (Organization that can receive Donations) through government resolution number 189-005-0001168.

Therefore, the company that make a donation to our NGO can deduct the amount of the donation from its Annual Income Tax, up to a maximum of 10% of the annual global net income, after making the compensation of losses.

The donation can be made through one of the methods presented in the left column of this page. These are: Credit/Debit Card, PayPal, Bank Transfer, Western Union or Cryptocurrency. Takiwasi will be in charge of processing this donation as well as keeping you informed about the scope and impacts of your financial aid.

Thanks to a formal agreement, the Multidisciplinary Association for Psychedelic Studies - MAPS serves as non-profit fiscal sponsor in the U.S. Donations to Takiwasi can be made through MAPS and are tax-deductible for U.S. citizens and companies (Internal Revenue Code Section 501(c)(3). For more information please contact: comunicaciones@takiwasi.com

DONOR’S GUIDE

In accordance with clause x) of article 37 of the Income Tax Law, donations granted to entities and units of the national public sector (except companies), as well as donations made to non-profit entities, are deductible, with the mandatory point that its social object includes the purposes established in said subsection (beneficence, welfare or social welfare, education, cultural, scientific, artistic, literary, sports, health, indigenous cultural historical heritage and others). That is why the requirements will be as follows: Donations may only be deducted if the entities that receive the donations are previously qualified by SUNAT as “Entities Receiving Donations” (Entidad Perceptora de Donaciones).

In case of donations to entities and dependencies of the National Public Sector, the donor must obtain from the grantee the PROOF OF RECEPTION OF DONATIONS and a copy of the corresponding resolution proving that the donation has been accepted. If it is a donation to non-profit entities, as in our case, the donation will be credited with the "Proof of receipt of donations". Such proof is not regulated by SUNAT (art.21, subsection "S", number 2.2, ii) however, it must consign the following data:

1. Logo of the association;
2. Name of the donor;
3. I.D. or R.U.C. as appropriate;
4. Identification data of the property donated, value (with the backing of a professional who accredits and supports such valuation);

Donations will be deductible in the exercise, in addition to any of the following events:

1. If money is donated, at the time the amount reachs the grantee;
2. If real estate is donated, when the donation appears in a public deed in which the property donated is identified, its value and that of the charges to be paid by the grantee;
3. If registrable furniture is donated, when the donation appears in a document of a certain date in which the donated good is identified, its value and the necessary expenses that make such a donation possible, if applicable;
4. If securities are issued (ie checks, bills of exchange and other similar documents), at the time that these documents are collected;

In the event that non-registrable movable property is donated, when the donation appears in a document of certain date specifying its characteristics, value and conservation status. It should also be taken into account that the document will record the expiration date on the label inscribed or adhered to the packaging or packaging of perishable products, if applicable.

When the donor is a company, entity or business collaboration agreement (last paragraph of article 14 of the Income Tax Law), the donation will be considered as made by the natural or juridical persons that are part of it or are contracting parties, in proportion to their participation.

It should be taken into account that a resolution of the Superintendency regarding the communication of the donations made by the grantee has not been published so far. But it should be borne in mind that this does not mean that SUNAT should not be informed of this fact

If after reviewing this donor’s guide you still have questions and would like to receive more information regarding the donation process, please contact us at: administracion@takiwasi.com