Entities that may receive donations are:

• the National State,
• the Provincial and/or Municipal States,
• centralized or decentralized organizations of these,
• civil associations, foundations or any other non-profit organizations;
• religious organizations that are registered with the Culture Secretariat, who hold a certificate issued by the Foreign Relations Ministry.

REQUIREMENTS FOR THE LAST TWO:they must be registered with the General Revenue Service in Argentina (DGI by its acronym in Spanish) and the Federal Administration of Public Revenue (AFIP by its acronym in Spanish), as well as be exempt from VAT and Profits.
The procedure to carry out donations varies in accordance with whether the donating organization is registered as an importer-exporter with Customs in Argentina and authorized to operate within that entity:

A – The donor is authorized to operate in Customs in Argentina and wishes to execute a donation before that entity and the different control entities in Argentina.

B – The recipient is not authorized to operate before Customs in Argentina and must turn to Special Representation for Acts of Solidarity at the Ministry of Foreign Relations, International Commerce and Culture, (REDES by its acronym in Spanish) to carry out the donation procedures before Customs and different control entities in Argentina.