Update: In July 2016, representatives of the business and CSO sectors and the government reached an agreement regarding the country's new Tax Code, which will enter into force in January 2017. The New Tax Code establishes a "monotributario", or single tax, that provides equal treatment for CSOs and churches. This means that the government recognizes that CSOs and churches both have not-for-profit purposes. Previously, CSOs were treated as companies for tax purposes.
Civil society in Honduras has its roots in church groups and grassroots organizations (labor and peasant-based) that were established in the 1950s, but did not begin to flourish until the 1980s and 1990s when the concept of civil society in Honduras became part of popular social discourse.
Civil society has made progress, despite a tradition of public indifference and the refusal of some in government to allow civil society to contribute to public policy discussions. Civil society organizations (“CSOs”) have managed to increase the space for civic engagement with government at both the executive and legislative levels. After Hurricane Mitch in 1998, CSOs grew in number, increased their activities, and began to coordinate their efforts because international funding was plentiful and the need was great. Today there are many laws that provide for civil society participation in governmental functions, either as consultants, implementers, or social service providers.
In 2009, Honduras experienced a political crisis that sprang from a dispute over plans to amend the Constitution of Honduras, which culminated in the forcible removal and exile of Honduran President Manuel Zelaya by the Honduran military. In November 2009, presidential elections were held, and Porfirio Lobo was sworn in on January 27, 2010. Honduras has remained deeply divided following the 2009/2010 crisis and sharp divisions have continued under Mr. Juan Orlando Hernández, who was sworn in as president in January 2014.
In 2011, Honduras approved the Special Law for Non-Governmental Development Organizations (NGO-Ds) by Legislative Decree No. 32-2011 of June 27, 2011. This law was discussed with leading national NGO-D networks, especially with the Federation of Private Organizations of Honduras (FOPRIDEH). This law conforms closely to international standards of freedom of association and the exercise of rights by civic organizations. On June 4, 2013, Executive Accord 65-2013 was published in the official journal “La Gaceta” and contains the Regulations of the NGO-D Law.
The prevailing policy for regulating civil society appears to be focused on monitoring civil society's actions, with some examples of coordination. The current administration headed by President Juan Orlando Hernandez that assumed power in January 2014 made several management changes to the Unit for Registering and Monitoring Civil Associations (URSAC), purportedly in an effort to modernize it. Nonetheless, URSAC remains weak in its mandate to register and monitor NGOs.
Since 2014, the administration has begun collaboration with CSOs in order to improve the implementation of the NGO-D Law, which has resulted in some improvements. The Secretariat of Human Rights, Justice, Interior, and Decentralization (the Secretariat) and URSAC, for example, have developed a new online-based CSO registration system and new forms to facilitate CSO registration and oversight. It is expected that these improvements will be implemented in 2016 and will reflect the Hernandez Administration efforts in seeking coordination with CSOs in order to expedite their registration and to improve government oversight.
Another positive example of coordination between Government authorities and CSOs has been the publication in December 2015 of Decree 168, which establishes in Article 169 an amnesty until July 31, 2016 for fines (meaning fines are eliminated) for all CSO that have not presented narrative and finance reports to URSAC by 2015. As of March 2016, an estimated 5,429 CSOs did not observe the request of the government to submit such reports.This provision of Decree 168 eliminated measures taken in 2014 to shut down nearly 4,000 CSOs that did not meet the requirements of the new NGO-D Law. It is important to note, however that the same provision states that CSOs that have not presented the required reports will have their legal personality canceled as established in NGO-D Law. In other words the Government has acknowledged that there is a procedure for the cancelation of such CSOs and that it will follow the letter of the law.
While some positive changes have taken place, including increased associational activities through the creation of patronatos (local councils) that use a recent law to facilitate registration procedures, much still needs to be done to improve the legal environment for CSOs. There are in place administrative rules and procedures that require CSOs to purchase operating permits even for humanitarian aid, the sale of any service, and the defense of rights. There are also excessive document requirements that are hampering CSO access to tax and custom exemptions. This has caused the voluntary (or, in most cases, forced) closure of a number of CSOs that could not obtain the operating permits or the documentation requested. In addition, CSO networks continue their efforts to push for more a specific law than the NGO-D Law to regulate the sector but have no achievements yet. Notably, the provision in Article 44 of the NGO-D Law for the creation of a Liaison Committee comprised of the government and CSOs to establish coordination plans in the short and long term is yet to be realized.
|Organizational Forms||Foundations and Associations|
|Registration Body||Secretary of State and Ministry of Justice and Human Rights (http://sdhjgd.gob.hn)|
|Barriers to Entry||A lack of legal framework creates a complicated web of laws that makes registration difficult
|Barriers to Activities||The current legal framework gives the government a lot of power and discretion to supervise the activities of organizations|
|Barriers to Speech and/or Advocacy||Recent political climate has narrowed civil liberties|
|Barriers to International Contact||None|
|Barriers to Resources||Sustainability is a serious problem for many organizations due to lack of resources|
|Barriers to Assembly||Excessive restrictions on places where assemblies can be held and excessive penalties for violations of assembly regulations.|
|Population||8,303,7771 (2013 est.) (National Statistics Institute)|
|Type of Government||Democratic Constitutional Republic|
|Life Expectancy at Birth||Male: 69.34 years
Female: 72.74 years (2016 est.)
|Literacy Rate||Male: 88.4%
Female: 88.5% (2016 est.)
|Religious Groups||Roman Catholic: 97%; Protestant: 3%|
|Ethnic Groups||Mestizo (mixed Amerindian and European): 90%; Amerindian: 7%; black: 2%; white: 1%|
|GDP per capita||4,700 (2016 est.)|
Source: The World Factbook. Washington, DC: Central Intelligence Agency.
|Ranking Body||Rank||Ranking Scale
(best – worst possible)
|UN Human Development Index||131 (2015)||1 – 187|
|World Bank Rule of Law Index||17 (2015)||100 – 0|
|World Bank Voice & Accountability Index||32 (2015)||100 – 0|
|World Justice Rule of Law Project Index||102 (2016)||1 – 113|
|Transparency International||126 (2015)||1 – 178|
|Freedom House: Freedom in the World||Status: Partly Free
Political Rights: 4
Civil Liberties: 4 (2016)
|Free/Partly Free/Not Free
1 – 7
1 – 7
|Foreign Policy: Fragile States Index
||68 (2016)||178 – 1|
International and Regional Human Rights Agreements
|Key International Agreements||Ratification*||Year|
|International Covenant on Civil and Political Rights (ICCPR)||Yes||1997|
|Optional Protocol to ICCPR (ICCPR-OP1)||Yes||2005|
|International Covenant on Economic, Social, and Cultural Rights (ICESCR)||Yes||1981|
|Freedom of Association and Protection of the Right to Organize Convention||No||--|
|International Convention on the Elimination of All Forms of Racial Discrimination (ICERD)||Yes||2002|
|Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW)||Yes||1983|
|Optional Protocol to the Convention on the Elimination of Discrimination Against Women||No||--|
|Convention on the Rights of the Child (CRC)||Yes||1990|
|International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families (ICRMW)||Yes||2005|
|Convention on the Rights of Persons with Disabilities (CRPD)||Yes||2008|
|American Convention on Human Rights||Yes||1977|
|Additional Protocol to the Convention on Human Rights in the Area of Economic, Social, and Cultural Rights "Protocol of San Salvador"||No||--|
* Category includes ratification, accession, or succession to the treaty
The Constitution of the Republic of Honduras establishes, among other things, citizens’ freedom of association and inalienable right to assemble (so long as those rights do not contravene the “public order and good custom”). It confers to the President of the Republic the authority to grant juridical personality to “civil associations, in conformity with the law.” The relevant Constitutional provisions include:
- Participatory Democracy (Article 5): The government must be based on the principle of participatory democracy and national integration, which implies participation of all political sectors in the public service, in order to ensure and strengthen the progress of Honduras based on the political stability and in national conciliation.
In order to strengthen and operate the participatory democracy there are mechanisms of consultation of citizens in referenda and plebiscite for matters of vital importance in national life. A special law approved by two thirds of the totality of the members of the National Congress, determine the procedures, requirements and other aspects needed for the exercise of the popular consultations. The referendum will convene on an ordinary law or a constitutional rule or its reform adopted for its ratification or disapproval by the citizenship. The plebiscite will convene requesting of citizens a pronouncement on constitutional, legislative or administrative, on which the Authorities Constituted have not taken any prior decision.
On the initiative of at least ten (10) Members of the National Congress, the President of the Republic in Council resolution of Secretaries of State or 6 percent (6%) of citizens, entered in the National Electoral Census, empowered to exercise their right to vote, through their signatures and thumbprints duly noted by the Rostrum Supreme Electoral Council, the National Congress hear and discuss such requests, and if the approved with the affirmative vote of the two thirds of the totality of its members; adopt a Decree that will determine the ends of the consultation, ordering the Supreme Electoral Tribunal, to convene, organizing and directing the consultations to the citizens identified in the preceding paragraphs.
The exercise of the vote in the consultations citizens is mandatory. It will not be subject to referendum or plebiscite projects aimed at reforming the article 374 of the Constitution. It also may not be used these consultations on matters relating to tax matters, public credit, amnesties, national currency, budgets, treaties and conventions and social achievements. The Supreme Electoral Tribunal reports in a period of no more than ten (10) days to the Congress Nacionial the results of these consultations. The result of the consultations citizens will have obligatory compliance:
(A) If involving at least the fifty-one percent (51%) of citizens registered in the National Voter at the time to be practiced the consultation; and
(B) If the affirmative vote majority of valid votes.If the result of the vote is negative, the consultation on the same themes may not take place in the next period of the Government of the Republic. The National Congress orders the entry into force of the rules only as a result of the consultation through constitutional procedure of validity of the law. The presidential veto is not applicable in cases of consultation through referendum or plebiscite. Accordingly, the President of the Republic orders the enactment of the rules adopted.
- Principle of Freedom (Article 61): The Constitution guarantees to Hondurans and foreigners resident in the country, the right to the sanctity of life, to the individual security, to freedom, equality before the law and property.
- The principle of Free Speech (Article 72 and 74): The issuance of thought is free by any means of disseminating, without prior censorship. They are responsible to the law not to abuse this right and by means direct or indirect restrict or prevent the communication and circulation of ideas and opinions.... The right of issuing thought by indirect methods or means may not be restricted, such as the abuse of official controls or individuals of the material used for printing of newspapers; of the frequencies or belongings or apparatus used to disseminate information.
- Principle of Freedom of Association and Assembly (Article 78, 79, 302): Freedoms of association and assembly are guaranteed provided that they are not contrary to public order and to the morality....Everyone has the right to meet with others, peacefully and unarmed, in public demonstration or assembly, in connection with their common interests of any kind, without the need to notice or special permit.... For the sole purpose of ensuring the improvement and development of communities, citizens have the right to freedom of association in Sponsorship, to establish Federations and confederations.
- Right of Petition (Article 80): Any person or persons' association has the right to submit requests to the authorities either on the grounds of particular interest or general and to obtain a prompt response in the legal limit.
- Legal Defense (Article 82): The right of defense is inviolable. The inhabitants of the Republic have free access to the courts to exercise their stock in the form that brought the laws.
National Laws and Regulations Affecting Sector
Honduras does not have a specific law governing every aspect of civil society. Instead, the laws and regulations governing CSOs are scattered throughout Honduran jurisprudence.
The key laws affecting CSOs in Honduras include:
The Civil Code includes in its list of judicial persons “associations and foundations of public interest, recognized by the law.” The Code also notes that legal personality begins in the instant in which the association is validly established, and that the civil capacity of associations is regulated by their statutes, subject to approval by the Executive Government.
The Administrative Procedures Code grants to the Ministry of Governance and Justice the authority “to grant judicial personality to civil and political associations and foundations of public interest recognized by the law, and to approve their statutes or regulations of the institution.” The procedure adopted by the Ministry of Governance and Justice is relatively simple, requiring the submission of basic documents.
Special Promotion Law for Non-Governmental Development Organizations (the “NGO–D Law”). In July 2011, President Lobo signed the Special Promotion Law for Non-Governmental Development Organizations (the “NGO-D Law”). CSOs hope that the NGO-D Law will improve the operating environment for civil society in Honduras. Among the more favorable provisions:
- Organizations applying for legal personality may only be denied registration if they fail to comply with clearly defined requirements that largely conform to international best practices. This change imposes limits on the discretion of Ministry officials, who had previously denied legal personality to organizations such as those working with HIV-positive individuals.
- CSO sustainability is promoted by unambiguous provisions authorizing organizations to engage in economic activities, including the sale of goods and services.
- CSOs will be regulated by one clearly drafted framework law rather than an unwieldy collection of codes and highly discretionary laws that confused organizations, leading to both poor compliance and inconsistent oversight.
- Standards for internal governance, transparency and avoidance of conflicts of interest crafted by CSOs will enhance the legitimacy of the sector.
- A new Liaison Commission will create a formal mechanism for CSO-Government collaboration.
Executive Accord 65-2013, which contains the Regulations of the Law on Non-Governmental Development Organizations (NGO). In Article 245, President has the power to "grant legal status to civil associations in accordance with the law."
Law to Regulate Private Development Organizations dedicated to Financial Activities. This law regulates the activities of the financial private development organizations (OPDs in Spanish) that provide credit loans. It governs what these organizations can and cannot do with regard to internal governance, investment, and other operational activities. The law also establishes that OPDs must be independently audited on an annual basis and registered with the National Banking and Insurance Commission (Comisión Nacional de Banca y Seguro). Organizations seeking OPD status must be solely dedicated to financial development activities.
The Law of the National Convergence Forum Created a national space for dialogue between State representatives and “authorized representatives” of civil society.
Presidential Decree CPSC created the Civil Society Participation Commission, and defines its membership and mission.
The Tax Code, which establishes a "monotributario", or single tax, that provides equal treatment for CSOs and churches and means that the government now recognizes that CSOs and churches both have not-for-profit purposes.
Other Laws affecting CSOs:
The Labor Code contains regulations on forming and managing workers’ unions and management unions.
The Law for State Modernization created the Presidential Commission for the Modernization of the State, comprised of representatives from business guilds, workers’ confederations, and other civil society organizations.
Law for the Social Sector of the Economy and Law of Cooperatives
Although the latter has partly replaced the former, both define what cooperatives and other associative businesses can work on.
The Law of the Consumer provides a definition for consumer organizations.
The Law of Municipalities and its Regulations defines the local councils as the natural organizational structure at the municipal level, and establishes how they are organized, function, and registered. It also provides for the possible association of municipalities.
Law Creating the Consultative Committee to Implement the Poverty Reduction Strategy
Laws that give consultative or executive roles to CSOs:
The Law of the Public Ministry, and Regulation of the Citizen Council creates the Citizen Council, made up on civil society organizations, to consult with and support the Public Ministry.
The Law against Domestic Violence anticipates government and civil society cooperation in implementing this law. It also calls for the creation of the Inter-institutional Commission to follow up on the law’s implementation.
The Organic Law of the Human Rights Commission, and its Regulations establishes the possibility of the Commission’s signing agreements with CSOs to do joint projects.
The Organic law of the Police institutionalizes civil society’s participation through the National Council on Domestic Security (Consejo Nacional de Seguridad Interior (CONASIN))
The Law Creating the Honduran Institute of Childhood and the Family creates a Consultative Council that has representatives from guilds and professional associations, and CSOs that work with children, adolescents, and families.
The Law Creating the National Institute of the Woman creates a Council of Directors comprised of civil society representatives from several ethnic organizations, and among others, the Association of Peasant Women.
The Equal Opportunity for Women Law dedicates various articles to government and civil society’s joint responsibility when it comes to ensuring equal opportunities in jobs and social security, and equal opportunities in participation and decision-making systems in the power structure. Article 79 establishes the duty of the State to incorporate women’s organizations in spaces for State, municipal, and community participation. Article 80 makes civil society responsible for promoting equal participation of women in the decision-making processes of community groups, non-governmental organizations, unions, cooperatives, professional and other guilds, until the Boards of Directors have equal participation.
The Law of Nomination of Justices to the Supreme Court anticipates the participation of civil society delegates on the Supreme Court Justice Nominating Board.
Other laws have called for the creation of democratic institutions to incorporate civil society. CSOs would participate in ways like electing members or help manage the entity. This is the case with the Public Ministry, National Human Rights Commission, and the Offices of the Attorney General for Women, Ethnic Groups, Childhood, Consumers, Human Rights, and Environment.
In addition, the Act Strengthening Income, Social Equity and Rationalization of Public Expenditure (Decree 17-2010) and Tax Equity Law (Decree 51-2003) affect CSOs (see the"Public Benefit Status" section below in this report for more details).
Pending NGO Legislative / Regulatory Initiatives
Decentralization Law. This draft law would provide additional powers to municipalities to decide on aspects of law affecting their territories. Within the new framework CSOs would promote the development and enforcement of rights. The draft law is currently being discussed in Congress.
We are unaware of any other pending legislative/regulatory initiatives affecting NGOs. Please help keep us informed; if you are aware of pending initiatives, write to ICNL at firstname.lastname@example.org.
Honduran laws make reference to various forms of organizations: Private Development Organizations (OPDs in Spanish), Non-Profit Organizations (OSFLs in Spanish), Nongovernmental Organizations (ONGs and ONGDs – development ONGs), Civil Associations, and most recently, Civil Society Organizations (CSOs). [For purposes of this report, the term "civil society organization" or "CSO" is intended to refer to all previously listed forms and not more narrowly to the organizational form defined as a CSO.]
However, the Civil Code (Articles 56 and 58) only recognizes as legal persons two forms of organizations, that is, associations and foundations. For registration purposes, the government includes within the concept of civil association "any form of association, institution, organization or foundation whose grant or cancellation of legal personality belongs to the President of the Republic itself or through the Secretary of State at the Ministry of Interior and Justice." (Regulations of the Registry and Tracking Unit of Civil Associations Art. 6; Ministerial Decree No. PCM-024-2002. Government Gazette, 5/9/2003)
In order to gain simple legal status, an organization must present an application, power of attorney, articles of incorporation, bylaws, copies of the board members’ identity cards, and a 10-lempira stamp to the authorities. In most cases, the application is made to the Ministry of Interior and Justice.
Public Benefit Status
Honduran laws do not make a clear distinction between mutual benefit organizations and public benefit organizations.
Indeed, the tax framework did not clearly distinguish between CSOs and businesses. According to the national taxation framework regulations, CSOs had to pay tax on all their activities and services as if they were businesses. The legal framework consisted of the Act Strengthening Income, Social Equity and Rationalization of Public Expenditure (Decree 17-2010) and Tax Equity Law (Decree 51-2003).
In July 2016, however, representatives of the CSO and business sectors and the government reached an agreement regarding the new Tax Code, which will enter into force in January 2017. The New Tax Code establishes a "monotributario", or single tax, that provides equal tax treatment for CSOs and churches. This means that the government has recognized that CSOs and churches both have not-for-profit purposes. Under the previous Tax Code, in contrast, CSOs were treated as if they were companies for tax purposes. The Federation of Private Organizations of Honduras (FOPRIDEH) had engaged in dialogue with the government on the national taxation framework in order to encourage the government to recognize that CSOs do not pursue commercial purposes and therefore should be treated distinctly in the tax framework. FOPRIDEH's efforts appear to have succeeded.
Barriers to Entry
Honduran CSOs have historically operated without the benefit of a “framework” law – i.e., a law that provides the basic conditions for establishing a CSO as a legal person and regulating its operations. The NGO-D Law and its Regulation, however, now provide legal certainty to NGO-Ds by establishing a closed list of requirements for obtaining and maintaining legal personality. Therefore, current government authorities in charge of granting legal personality to CSOs cannot exercise unfettered authority in the same ways as in the past.
In late 2015, there emerged a national debate among CSOs about the large-scale registration of evangelical churches in the Public Registration Office of NGOs (URSAC). This situation arose when the Government of Honduras refused to register the ¨Evangelical Fellowship of Honduras¨ as a legal entity to bring together all the evangelical churches as a whole, because the NGO-D Law expressly prohibits registration of churches (Article 2). Various CSO networks are requesting the government to allow the churches to register as an umbrella body under the "Evangelical Fellowship of Honduras."
Barriers to Operational Activity
Honduran fiscal laws and procedures establish redundant requirements to grant tax and custom exemptions to NGOs which prevent them to access fiscal benefits. The application process for such benefits is slow and very expensive for NGOs which affect their ability to secure funding and receive in-kind donations. In late 2015, NGOs and fiscal authorities initiated a dialogue to eliminate redundant requirements from 21 to 10 documents as a first step towards a more simplified procedure. Government officials expressed their willingness to implement those changes in early 2016.
Barriers to Speech / Advocacy
CSOs have reported a significant deterioration in the human rights situation in Honduras since the expulsion of President Jose Manuel "Mel" Zelaya Rosales’s from Honduras in 2009. International human rights groups have accused Honduran authorities of using excessive force against protesters and harassing human rights defenders. The de facto regime used troops to shut down dissenting media outlets and imposed curfews to prevent anti-coup protestors from forming large groups to voice their opposition.
In addition, the de facto regime issued a decree on September 27, 2009 suspending most civil liberties and invoking a state of emergency, and the de facto president, Roberto Micheletti, issued an executive order giving the executive the right to close any media service it deemed a threat to national security or public order, without a court order. As a result, an opposition radio and TV station were immediately closed. The decree and executive order were unpopular with civil society groups and the Honduran public. On October 19, 2009 the de facto regime published a decree abrogating its earlier suspension of civil liberties. The two media outlets were reopened.
Barriers to International Contact
There are no barriers to international contact. However, see the “barriers to resources” section below.
Barriers to Resources
Sustainability is a major issue for Honduran CSOs. Their survival depends to a large extent on foreign funding that is steadily decreasing; the scarcity of available funds is a problem for the entire sector. As a result, CSOs have been forced to seek other avenues of support. That said, there are no significant legal barriers to resources.
Barriers to Assembly
The Constitution of Honduras (Decree 131, January 11, 1982) guarantees the right to freedom of assembly in two articles:
Article 78: The freedoms of association and assembly are guaranteed provided they are not contrary to public order and morality.
Article 79: Everyone has the right to meet with others peacefully and unarmed, in a public meeting or an informal gathering, in connection with their common interest of any nature, without notice or special permission.
Outdoor gatherings that are political in nature may be subject to a special permit system for the sole purpose of ensuring public order.
Article 15 also states that “the State of Honduras endorses the principles and practices of international law,” and Article 16 states that “once international agreements are approved they are part of the domestic law.” Moreover, Article 18 of the Constitution provides that “in Honduras if conflict arises between the law and a treaty, the treaty prevails.” Thus, Honduran law guarantees freedom of assembly in as broad terms as Article 21 of the International Covenant on Civil and Political Rights (ICCPR).
There is no specific legislation regulating the right of assembly itself, but there are relevant provisions in the following Acts:
- Law on Police and Social Affairs;
- Municipalities Act;
- Traffic Act; and
- Electoral and Political Organizations Act.
A notification before holding an assembly in a public place is required 72 hours in advance.
The notification must be submitted to local governments to enable authorities to prepare for traffic and the use of the public space. The notification must include the name of the institution or group of persons calling the meeting, the organizers that support implementation of the meeting, and a declaration to comply with the law regarding the use of no weapons, no rioting or disrupting the free movement of citizens.
The organizer must reveal the names of the participants in the assembly.
Despite the advance notification requirements, spontaneous assemblies are allowed based on Article 79 of the Constitution.
Time, Place and Manner Restrictions
Article 150 of the Electoral Act states that political meetings: “4) cannot be within two hundred (200) meters of bridges, intersections of roads, places of worship, fire stations, Red Cross, hospitals, police departments and schools. Those who contravene the provisions of the first paragraph of this article shall be punished by a fine of four (4) to ten (10) times the minimum wage."
There are also restrictions on the use of loud speakers near hospitals, schools and churches.
Grounds for Dispersal
According to Article 51 of the Law on Police and Social Affairs:
The police may disperse protest groups in roads, bridges, buildings and facilities affecting public services where they prevent the free movement or access or to counteract public order, morality and decency and damage public and private property.
Article 52 goes on to state:
Article 60 underscores that the exercise of assembly and public demonstration “should be prohibited when it will affect the free movement and rights of others.”
The Penal Code, Article 331 states that “convening any unlawful assembly or demonstration” is “punishable by imprisonment of two (2) to four (4) years and a fine of thirty-thousand to sixty thousand lempiras (approx. $1500 to $3000).
|UN Universal Periodic Review Reports|
|Reports of UN Special Rapporteurs|
|USIG (United States International Grantmaking) Country Notes||
|U.S. State Department||2014 Country Reports on Human Rights Practices: Honduras
2010 Advancing Freedom and Democracy Reports: Honduras
|Fragile States Index Reports||Foreign Policy: Fragile States Index|
|IMF Country Reports||Honduras and the IMF|
|International Commission of Jurists||Not available|
|International Center for Not-for-Profit Law Online Library|
While we aim to maintain information that is as current as possible, we realize that situations can rapidly change. If you are aware of any additional information or inaccuracies on this page, please keep us informed; write to ICNL at email@example.com.
New Tax Code Comes into Effect on January 1, 2017 (July 2016)
The new Tax Code gives equal treatment to NGOs and churches. The news is important because the government is recognizing that NGOs have non-profit purposes.
CSOs Implement Pilot System of Self-regulation (July 2016)
Representatives of the private sector and the government have reached an agreement regarding the new Tax Code. Among the reforms included in the new legislation are progressive sanctions, avoiding the sudden closure of businesses and massive blockage of National Tax Registrations (RTN by its Spanish acronym). Additionally, it has been anticipated that companies will no longer need to hire an auditing firm in order to determine prices between related parties, regarding statements of transfer pricing. Other new provisions aim to provide access to justice in case of disagreement concerning the imposition of a sanction, such as the creation of tax courts. This new legislation, which aims to triplicate the number of taxpayers that are incorporated in the tax system, will soon be presented to the National Congress for approval.
CSOs Implement Pilot System of Self-regulation (November 2015)
The Mennonite Social Action Committee (CASM), with the support of the Federation of NGOs for Development of Honduras (FOPRIDEH) and the International Center for Not-for-Profit Law (ICNL), is building a model self-regulation for CSOs in Honduras. The pilot system of self-regulation will allow CSOs to improve their processes of accountability in the management of their resources. CSOs that voluntarily decide to join this effort will improve their credibility and public image at the level of the whole society.
Civil Society Selects Judges (September 2015)
Members of Civil Society presented the final list of 20 candidates for judges who aspire to shape the next Supreme Court of Honduras in the period 2016-2023. The names of the applicants were selected in the premises of the Catholic University of Honduras and applications will be submitted to the nominating committee that will study the profiles. Civil Society is one of the seven members of the nominating committee of judges, each representing 20 candidates proposed for a total of 140, of whom 45 finally out and is the National Congress chooses the next 15 Supreme Court for a period of seven years.
Civil Society In Process of Dialogue on Corruption (August 2015)
Political parties, businessmen, civil society organizations and other sectors are participating in a dialogue convened by the government in order to discuss the situation of corruption and impunity in the country. The first day of the process was led by the facilitator of the Organization of American States for dialogue, Chilean John Biehl, and included the establishment of work schedule, as well as meetings with politicians and other powerful voices in society.
Deputies Approve Motion Against NGOs (January 2015) (Spanish)
With an overwhelming majority, the President of the Commission on Human Rights urged the Public Ministry (MP) to investigat and NGO called the"Association of Hondurans for Peace and Democracy ", which promoted a "hate campaign" against several deputies. The NGO had placed several ads on TV, which invited people to call on the deputies and hold them accountable.
Government Cancels Legal Status of NGOs (July 2014) (Spanish)
The government of Honduras canceled the legal status of more than 5,000 NGOs that did not provide annual reports of their financial statements.
President Orders Restructing of URSAC (July 2014) (Spanish)
President Juan Orlando Hernandez ordered the review and restructuring of the Unit for Registering and Monitoring Civil Associations (URSAC) to -- in his view -- ensure proper registration and control of Non-Governmental Organizations (NGOs).
More than 6,000 NGOs Canceled in Honduras (July 2013)
Honduran Civil Society on the Move (April 2013)
Cold War Policies Revived by Honduran Intelligence Law (February 2013)
Human rights defender tortured: Karla Zelaya (October 2012)
Human rights lawyer, Antonio Trejo Cabrera, assassinated (October 2012)
U.S. hopes Honduras will come around on human rights (November 2010)
Unions plan for general strike (August 2010)
Honduras: Investigate attacks on journalists (March 2010)
6 cited in Honduran leader's ouster (January 2010)
The foregoing information was collected by the ICNL Civic Freedom Monitor partner organization in Honduras.