Source: The World Factbook. Washington, DC: Central Intelligence Agency, 2024.

International and Regional Human Rights Agreements

* Category includes ratification, accession, or succession to the treaty

Constitutional Framework

Relevant provisions of the Constitution of Mexico, which was last amended in April 2025, include the following:

Article 1. In the United Mexican States, all individuals shall be entitled to the human rights granted by this Constitution and the international treaties signed by the Mexican State, as well as to the guarantees for the protection of these rights. Such human rights shall not be restricted or suspended, except for the cases and under the conditions established by this Constitution itself. (Added by decree published on June 10, 2011)

The provisions relating to human rights shall be interpreted according to this Constitution and the international treaties on the subject, working in favor of the protection of people at all times. (Added by decree published on June 10, 2011)

All authorities, in their areas of competence, are obliged to promote, respect, protect and guarantee the human rights, in accordance with the principles of universality, interdependence, indivisibility and progressiveness. As a consequence, the State must prevent, investigate, penalize and redress violations to the human rights, according to the law.

Article 5. No person may be prevented from performing the profession, industry, business or work of his choice, provided that it is lawful. This right may only be banned by judicial resolution, when third parties’ rights are infringed, or by government order, issued according to the law when society’s rights are infringed. No one can be deprived of legal wages, except by a judicial ruling.

In each state, the law shall determine which professions require a degree to be practiced, the requirements for such degree and the appropriate authorities to issue it.

No one can be compelled to work or render personal services without obtaining a fair compensation and without his full consent, unless the work has been imposed as a penalty by a judicial authority, which shall be subjected to the provisions established in the Article 123, sections I and II.

Article 6. Expression of ideas shall not be submitted to judicial or administrative inquiry, except for the cases when such expression of ideas goes against the moral or third party’s rights, or causes perpetration of a felony, or disturb law and order. The right of reply shall be exercised according to law. The State shall guarantee the right to information.

In order to guarantee the right to information, the Federation, the states and the Federal District, according to their powers, shall be ruled by the following principles:

I. All information in custody of any federal, state or local authority, entity or organ, is public. It may be reserved only temporarily due to public interest and according to the law. The principle of maximum disclosure shall prevail when interpreting this right.
II. Information regarding private life and personal data shall be protected according to law and with the exceptions established therein.
III. Every person shall have free access to public information and his personal data, as well as to their rectification, without the necessity to argue interest or justification.
IV. Free mechanisms to access information and review procedures shall be established. These procedures shall be formalized before specialized and impartial agencies, which shall have operational, managerial and decision making independence.
V. Government agencies shall keep their documents in updated administrative files, and shall disclose, through electronic media, the complete and updated information about the indicators of their management and the use of public resources.
VI. The law shall establish procedures for governmental agencies to disclose information concerning the use of public resources paid to natural or artificial persons.
VII.- Failure to comply with these dispositions shall be penalized according to the law.

Article 7. Freedom of writing and publishing writings on any subject is inviolable. No law or authority may establish censorship, require bonds from authors or printers, or restrict the freedom of printing, which shall be limited only by the respect due to private life, morals, and public peace. Under no circumstances may a printing press be sequestrated as the instrument of the offense.

The organic laws shall contain whatever provisions may be necessary to prevent the imprisonment of the vendors, newsboys, workmen, and other employees of the establishment publishing the work denounced, under pretext of a denunciation of offenses of the press, unless their guilt is previously established.

Article 8. Public officials and employees shall respect the exercise of the right of petition, provided it is made in writing and in a peaceful and respectful manner; but this right may only be exercised in political matters by citizens of the Republic.
Every petition shall be replied to in writing by the official to whom it is addressed, and said official is bound to inform the petitioner of the decision taken within a brief period.

Article 9. The right to assemble or associate peaceably for any lawful purpose cannot be restricted; but only citizens of the Republic may do so to take part in the political affairs of the country. No armed deliberative meeting is authorized.

No meeting or assembly shall be deemed unlawful which has for its object the petitioning of any authority or thepresentation of a protest against any act; nor may it be dissolved, unless insults be proffered against said authority or violence is resorted to, or threats are used to intimidate or compel such authority to render a favorable decision.

Article 11. Everyone has the right to enter and leave the Republic, to travel through its territory and to change his residence without necessity of a letter of security, passport, safe-conduct or any other similar requirement. The exercise of this right shall be subordinated to the powers of the judiciary, in cases of civil or criminal liability, and to those of the administrative authorities insofar as concerns the limitations imposed by the laws regarding emigration, immigration and public health of the country, or in regard to undesirable aliens resident in the country. In case of political persecution, any person has the right to seek political asylum, which will be provided for humanitarian reasons. The law shall regulate the cases in which political asylum should be provided, as well as the exceptions.

Article 16. No person shall be in his private affairs, or his home invaded, without a written order from a competent authority, duly explaining the legal cause of the proceeding. (Added through a decree published on June 1, 2009)

All people have the right to enjoy protection on his personal data, and to access, correct and cancel such data. All people have the right to oppose disclosure of his data, according to the law. The law shall establish exceptions to the criteria that rule the handling of data, due to national security reasons, law and order, public security, public health, or protection of third party’s rights. (Errata published on June 25, 2009)

Only judicial authority can issue an arrest warrant. Such arrest warrant shall always be preceded by a formal accusation or charge of misconduct considered as criminal offence, punishable with imprisonment, provided that there is evidence to prove that a crime has been committed and that the defendant is criminally liable. The authority executing an arrest warrant shall bring the accused before the judge without any delay and under its sole responsibility. Failing to comply with this provision will be punished under criminal law.

In cases of flagante delicto, any person may arrest the offender, turning him over without delay to the nearest authorities, which in turn, shall bring him before the Public Prosecution Service. A record of such arrest must be done immediately. The Public Prosecution Service may order arrest of the accused, explaining the causes of such decision, only under the following circumstances all together: a) in urgent cases, b) when dealing with serious offence, c) under reasonable risk that the accused could evade the justice and, d) because of the time, place or circumstance, accused cannot be brought before judicial authority….

Administrative officials may enter private homes for the sole purpose of ascertaining whether the sanitary and police regulations have been complied with; and may demand to be shown the books and documents required to prove compliance with fiscal rulings, in which latter cases they must abide by the provisions of the respective laws and be subject to the formalities prescribed for cases of search

Article 24. Every man is free to pursue the religious belief that best suits him, and to practice its ceremonies, devotions or cults, as long as they do not constitute a crime. Congress cannot dictate laws that establish or abolish any given religion. Ordinarily, all religious acts will be practiced in temples, and those that extraordinarily are practiced outside temples must adhere to law.

Article 27. II. Religious associations, created in accordance with the terms provided in Article 130 and its regulatory law, can acquire, possess or manage properties essential for their religious activities.

III. Public and private charitable institutions, devoted to public assistance, scientific research, education, mutual assistance to their members, or any other lawful purpose cannot acquire other real estate than that which is essential to fulfill their objective, according to the regulatory law.
…

In addition, in the Official Journal of January 29 2016, the Mexican Constitution Reform declared the change of “Distrito Federal (Federal District)” to “Ciudad de México (Mexico City)”, which continues to be the seat of the federal government. Mexico City, which is now the capital of Mexico, also has its own new Constitution (“Constitución Política de la Ciudad de México”), which was published on February 5, 2017.

National Laws and Regulations Affecting Sector

Within a federal structure, there are relevant federal and state laws and regulations affecting CSOs (please scroll to “Mexico” at ICNL’s Digital Legal Library to view many of the laws below):

Federal Laws

Constitution of Mexico
Ley de Asistencia Social
Ley Federal del Trabajo
Ley Federal de Consulta Popular
Ley General de Desarrollo Social
Ley General de Educación
Ley General de Instituciones y Procedimientos Electorales
Ley General de Partidos Políticos
Ley General de Títulos y Operaciones de Crédito (LGTOC)
Ley para la Protección de Personas Defensoras de Derechos Humanos y Periodistas
Ley de Inversión Extranjera
Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita
Reglamento de la Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita
Acuerdo 02/2013 por el que se emiten las Reglas de Carácter General a que se refiere la Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita
Registry for Scientific and Technological Research Decree
Rules of internal operation of the mechanism of collaboration between civil society organizations and the federal government for the design and joint construction of public policies that contribute to the governance and political development of the country.
NORMA Oficial Mexicana NOM-037-STPS-2023, Teletrabajo-Condiciones de seguridad y salud en el trabajo
Ley General en Materia de Humanidades, Ciencias, Tecnologías e Innovación, y se reforman y adicionan diversas disposiciones de la Ley Federal de las Entidades Paraestatales y de la Ley de Planeación

Regulation regarding the Promotion Law

Ley Federal de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil (Federal Law for the Promotion of Activities Undertaken by Civil Society Organizations)
Reglamento de la Ley Federal de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil (Regulation of the Federal Law for the Promotion of Activities Undertaken by Civil Society Organizations)

Tax Regulation

Ley del Impuesto Sobre la Renta (LISR)
Ley del Impuesto al Valor Agregado (LIVA, or, in English, VAT)
Reglamento de la Ley del Impuesto Sobre la Renta (RLISR)
Income Tax Law (and Update of the Income Tax Law, which was reformed on November 11, 2021)

National Laws

Spanish

• Ley No 277, para el Fomento y la Participación de las Organizaciones de la Sociedad Civil para el Estado de Sonora was  enacted and published in the Official Boletin January 28, 2018
• Ley Número 458 para Impulsar a las Organizaciones de la Sociedad Civil en el Estado de Guerrero.
• Ley para el Fomento y la Participación de las Organizaciones de la Sociedad Civil en el Estado de Jalisco
• Ley para Prevenir y Eliminar la Discriminación del Distrito Federal
• Ley que Regula el Otorgamiento de Recursos Públicos a las Organizaciones Sociales del Estado de Tlaxcala
• Ley que Regula las Organizaciones de la Sociedad Civil del Estado de Aguascalientes
• Lineamientos para el impulso, conformación, organización y funcionamiento de los mecanismos de participación ciudadana en las dependencias y entidades de la Administración Pública Federal
• Reglamento de la Ley de Acceso de las Mujeres a una Vida libre de Violencia del Distrito Federal
• Reglamento de la Ley de Instituciones de Asistencia Privada para el Distrito Federal (RLIAPDF)
• Reglamento de la Ley de Fomento las Actividades de Bienestar y Desarrollo Social para el Estado de Baja California
• Reglamento de la Ley de Fomento a las Actividades de Desarrollo Social de las Organizaciones Civiles para el Distrito Federal
• Reglamento de la Ley de Fomento a las Actividades de Desarrollo Social de las Organizaciones Civiles para el Estado de Veracruz-Llave
• Reglamento de la Ley de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil para el Estado de Puebla
• Reglamento de la Ley que Regula el Otorgamiento de Recursos Públicos a las Organizaciones Sociales del Estado de Tlaxcala
• Reglamento para las Instituciones de Asistencia Privada del Estado de Sonora

English

• Law for the Promotion of Welfare and Social Development Activities for the State of Baja California
• Law for the Promotion of Social Development Activities of Civil Organizations for the State of Veracruz-Llave
• Law for the Promotion of Social Development Activities of Civil Organizations for the Federal District
• Law for the Promotion of Activities of Civil Society Organizations in the State of Guanajuato
• Law for the Promotion of Activities of Civil Society Organizations for the State of Chiapas
• Law for the Promotion of Activities carried out by Civil Society Organizations in the State of Zacatecas
• Law for the Promotion of Activities Carried Out by Civil Society Organizations in the State of Michoacán and its Municipalities
• Law for the Promotion of Activities Carried Out by Civil Society Organizations in the State of Nuevo León
• Law for the Promotion of Activities Carried Out by Civil Society Organizations for the State of Puebla.
• Law for the Promotion of Civil Society Organizations of the State of Colima
• Law for the Promotion of Activities Carried Out by Civil Organizations for the State of Quintana Roo.
• Law No. 277, for the Promotion and Participation of Civil Society Organizations for the State of Sonora was enacted and published in the Official Boletin January 28, 2018
• Law Number 458 to Promote Civil Society Organizations in the State of Guerrero.
• Law for the Promotion and Participation of Civil Society Organizations in the State of Jalisco.
• Law to Prevent and Eliminate Discrimination in the Federal District.
• Law that Regulates the Granting of Public Resources to Social Organizations of the State of Tlaxcala.
• Law that Regulates Civil Society Organizations of the State of Aguascalientes.
• Guidelines for the promotion, formation, organization and operation of citizen participation mechanisms in the agencies and entities of the Federal Public Administration.
• Regulation of the Law of Access of Women to a Life Free of Violence of the Federal District.
• Regulation of the Law of Private Assistance Institutions for the Federal District (RLIAPDF).
• Regulation of the Law for the Promotion of Welfare and Social Development Activities for the State of Baja California.
• Regulation of the Law for the Promotion of Social Development Activities of Civil Organizations for the Federal District.
• Regulation of the Law for the Promotion of Social Development Activities of Civil Organizations for the State of Veracruz-Llave.
• Regulations of the Law for the Promotion of Activities Carried Out by Civil Society Organizations for the State of Puebla.
• Regulation of the Law that Regulates the Granting of Public Resources to Social Organizations of the State of Tlaxcala.
• Regulation for Private Assistance Institutions of the State of Sonora

State Laws

The political division of Mexico comprises 32 states. 19 of the 32 Mexican States have passed laws on the promotion of the activities conducted by civil society organizations which are listed below:

Spanish

• Ley de Fomento a las Actividades de Bienestar y Desarrollo social para el Estado de Baja California
• Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil en el Estado de Baja California Sur
• Ley de Fomento a las Actividades de Desarrollo Social de las Organizaciones Civiles para el Estado de Veracruz-Llave
• Ley de Fomento a las Actividades de Desarrollo Social de las Organizaciones Civiles para el Distrito Federal
• Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil en el Estado de Guanajuato
• Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil para el Estado de Chiapas
• Ley de Fomento a las Actividades realizadas por las Organizaciones de la Sociedad Civil en el Estado de Zacatecas
• Ley de Fomento a las Actividades Realizadas por las Organizaciones de la Sociedad Civil en el Estado de Michoacán y sus Municipios
• Ley de Fomento a las Actividades Realizadas por las Organizaciones de la Sociedad Civil en el Estado de Nuevo León
• Ley de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil para el Estado de Puebla
• Ley de Fomento a las Organizaciones de la Sociedad Civil del Estado de Colima
• Ley Fomento a las Actividades Realizadas por las Organizaciones Civiles para el Estado de Quintana Roo
• Ley No 277, para el Fomento y la Participación de las Organizaciones de la Sociedad Civil para el Estado de Sonora
• Ley Número 458 para Impulsar a las Organizaciones de la Sociedad Civil en el Estado de Guerrero.
• Ley para el Fomento y la Participación de las Organizaciones de la Sociedad Civil en el Estado de Jalisco
• Ley que Regula el Otorgamiento de Recursos Públicos a las Organizaciones Sociales del Estado de Tlaxcala
• Ley que Regula las Organizaciones de la Sociedad Civil del Estado de Aguascalientes
• Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil en el Estado de Morelos
• Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil del Estado de Tamaulipas

English

• Law for the Promotion of Welfare and Social Development Activities for the State of Baja California
• Law for the Promotion of Social Development Activities of Civil Organizations for the State of Veracruz-Llave
• Law for the Promotion of Social Development Activities of Civil Organizations for the Federal District
• Law to Promote the Activities of Civil Society Organizations in the State of Guanajuato
• Law to Promote Activities of Civil Society Organizations for the State of Chiapas
• Law for the Promotion of Activities carried out by Civil Society Organizations in the State of Zacatecas
• Law for the Promotion of Activities Carried Out by Civil Society Organizations in the State of Michoacán and its Municipalities
• Law for the Promotion of Activities Carried Out by Civil Society Organizations in the State of Nuevo León
• Law to Promote Activities Carried Out by Civil Society Organizations for the State of Puebla.
• Law for the Promotion of Civil Society Organizations of the State of Colima
• Law for the Promotion of Activities Carried Out by Civil Organizations for the State of Quintana Roo
• Law No. 277, for the Promotion and Participation of Civil Society Organizations for the State of Sonora
• Law Number 458 to Promote Civil Society Organizations in the State of Guerrero.
• Law for the Promotion and Participation of Civil Society Organizations in the State of Jalisco
• Law that Regulates the Granting of Public Resources to Social Organizations of the State of Tlaxcala
• Law that Regulates Civil Society Organizations of the State of Aguascalientes
• Law for the Promotion of Social Development Activities of Civil Organizations for the State of Morelos
• Law for the Promotion of Social Development Activities of Civil Organizations for the State of Tamaulipas

There are two main legal forms of civil society organizations: Civil Associations and Private Assistance Institutions.

Civil Associations must be incorporated according to the Civil Code of the following states: Aguascalientes, Baja California, Baja California Sur, Campeche, Chiapas, Chihuahua, Coahuila, Colima, Distrito Federal, Durango, estado de México, Guanajuato, Guerrero, Jalisco, Michoacán, Morelos, Nayarit, Nuevo León, Oaxaca, Puebla, San Luis Potosí, Sinaloa, Sonora, Tabasco, Tamaulipas, Tlaxcala, Querétaro, Veracruz, Quintana Roo, Yucatán, Zacatecas.

Private Assistance Institutions must be formed according to the existing regulation at the state level. Not all states have this kind of regulation, however,. Below are the names of the private assistance laws, which may differ from state to state:

• Código Administrativo del Estado de (Administrative Code of the State of) Chihuahua
• Código de Asistencia Social del Estado de (Code of Social Assistance of the State of) Jalisco
• Ley de Instituciones de Asistencia Privada para (Law of Private Assistance Institutions) el Distrito Federal (LIAPDF)
• Ley de Instituciones de Asistencia Privada del Estado de México (Law of Private Assistance Institutions of the State of Mexico)
• Ley de Asistencia Social y Privada para (Law of Social and Private Assistence for) el Estado de Quintana Roo
• Ley de Instituciones de Beneficencia para (Law of Charitable Institutions for) el Estado de Baja California (LIBP BC)
• Ley de Instituciones Beneficencia Privada (Law of Private Charitable Institutions) del Estado de Nuevo León
• Ley de Instituciones de Asistencia Privada (Law of Private Assistance Institutions) del Estado de Campeche
• Ley de Instituciones de Asistencia Privada para el Estado de Guerrero
• Ley de Instituciones de Asistencia Privada del Estado de Michoacán
• Ley de Instituciones de Asistencia Privada para el Estado Libre y Soberano de Puebla (LIBP Puebla)
• Ley de Instituciones de Asistencia, Promoción Humana y Desarrollo Social Privadas (Law of Institutions of Assistance, Human Advancement, and Private Social Development) del Estado de Oaxaca (Decreto 312 Oaxaca)
• Ley de la Junta de Asistencia Privada (Law of the Board of Private Assistance) del Estado de Chihuahua
• Ley para el Fomento y Regulación de las Instituciones de Asistencia Privada (Law of Promotion and Regulation of Private Assistance Institutions) del Estado de Querétaro
• Ley sobre Fundaciones y Asociaciones de Beneficencia Privada (Law about Foundations and Private Benefit Associations) para el Estado de Durango
• Reglamento para las Instituciones de Asistencia Privada (Regulation for Private Assistance Institutions) del Estado de Sonora

Pending NGO Legislative / Regulatory Initiatives

1. There is an effort to reform the Federal Law for the Promotion of Activities Undertaken by Civil Society Organizations (“The Law on Promotion”) by expanding the categories of eligible organizations to include those dedicated to the promotion and protection of consumer rights. In addition, the reform would reinforce the role of the Advisory Council that represents CSOs at the Government Promotion Commission, which is to be created by the Law on Promotion. The bill has been approved and was turned to the House of Representatives for its final approval in 2019, but remains pending.

2. In addition, there are several bills pending in Mexican states to promote civil society, such as the following:

• Propuesta de Iniciativa de Ley de Fomento a las Actividades Realizadas por las Organizaciones de la Sociedad Civil en el Estado de Chihuahua y sus Municipios (Proposal for a Law Initiative to Promote Activities Carried Out by Civil Society Organizations in the State of Chihuahua and its Municipalities).
• Propuesta de Iniciativa de Ley de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil en el Estado de Hidalgo y sus Municipios (Proposal for a Law Initiative to Promote Activities Carried Out by Civil Society Organizations in the State of Hidalgo and its Municipalities).
• Iniciativa con Proyecto de Decreto que Crea la Ley de Organizaciones de la Sociedad Civil del Estado de Campeche (Initiative with Draft Decree that Creates the Law of Civil Society Organizations of the State of Campeche).
• Iniciativa de Ley de Fomento a las Actividades Realizadas por las Organizaciones de la Sociedad Civil en el Estado de Tabasco (Initiative for a Law to Promote Activities Carried Out by Civil Society Organizations in the State of Tabasco).
• Iniciativa de Ley de Fomento a las Actividades Realizadas por Organizaciones de la Sociedad Civil en el Estado de San Luis Potosí (Initiative Law to Promote Activities Carried Out by Civil Society Organizations in the State of San Luis Potosí).
• Iniciativa que crea la Ley de Fomento a las Actividades de las Organizaciones de la Sociedad Civil del Estado de Coahuila de Zaragoza (Initiative that Creates the Law to Promote Activities of Civil Society Organizations in the State of Coahuila de Zaragoza).

Organizational Forms

In Mexico, the two main legal forms for non-profit organizations are Civil Associations (Associaciones Civiles or ACs) and Private Assistance Institutions (Instituciones de Asistencia Privada or IAPs). According to the Civil Code, an AC is formed by two or more persons who associate for a common purpose that is not primarily economic in nature. In contrast, an IAP is established to carry out charitable activities using private assets.

IAPs, which are governed by state-specific laws on private assistance, register with and are regulated by local Private Assistance Boards. Both IAPs and ACs must register their bylaws with the Public Registry of Property and the Federal Taxpayers Registry.

Other types of social organizations—such as cooperatives, neighborhood groups, labor unions, and chambers of commerce—are regulated by their own sector-specific legal frameworks.

To be eligible to receive public funding, an organization must be listed in the Federal Registry of Civil Society Organizations (CLUNI), established under the 2004 Law on Promotion.

Public Benefit Status

Civil associations (ACs) may be established for public or private benefit purposes. Public benefit purposes include work in areas such as human rights, environmental protection, poverty alleviation, scientific or technological research, and grant making. Not all organizations engaged in public benefit activities are eligible for tax benefits or to receive government funds.

There are three principal categories of organizations that are eligible for fiscal privileges:

• Tax-Exempt Organizations: Organizations eligible for income tax-exemptions include trade unions, chambers of commerce and industry, farmers or forestry associations, professional associations, scientific or technological research associations, arts and educational institutions, and associations organized for political, sports, or religious ends. To obtain this status, an organization must register as tax-exempt when it applies for its fiscal identification number and must comply with the documentation requirements. Tax-deductible receipts may now be obtained online, which CSOs widely view as a positive development.
• Authorized Donee: Authorized donees (donatarias autorizadas or DAs) have a special tax-exempt status that allows them to receive tax-free, donor-deductible donations. Organization with DA status may also benefit from exemptions on import taxes. In order to obtain this status, organizations must engage in certain types of activities, including charitable assistance; education; scientific or technological research; culture; scholarship; environmental protection; and economic aid programs.

DAs must include specific clauses in their bylaws stating that if they lose their DA status, change their fiscal address to another country, or cancel their authorization, their remaining assets will be transferred to another DA.

If an organization loses its DA status, it has one year to regain it. If not reinstated within that period, the organization must prove that all donations received during the previous year were used for its stated philanthropic purposes and transfer any remaining assets to other DAs.

• Recipients of Government Funding: To be eligible for government funding, organizations must be listed in the CLUNI registry and engage in public activities such as charitable work, environmental protection, support for the creation and strengthening of civil society, human rights, education, health, consumer rights, or sports.

Barriers to Formation

To register as a legal entity, a CSO follows the same procedures as any other legal entity.

Both individuals and legally incorporated entities can be founding member(s) of civil associations (ACs) and private assistance institutions (IAPs). If any of the founding members are foreign nationals, the organization’s bylaws must include a clause stating that such individuals will be considered Mexican with respect to their participation, and that they agree not to seek the protection of their government in matters related to the organization. Violation of this provision may result in the forfeiture of their interest or participation in the organization.

To establish an AC, a minimum of two founding members is required. There are no minimum capital requirements. For IAPs, the level of required initial assets is determined at the discretion of the relevant state Private Assistance Board.

The National Institute of Social Development (Instituto Nacional de Desarrollo Social or INDESOL) was dissolved in April 2021. Its responsibilities—including management of the Federal Registry of Civil Society Organizations (CLUNI)—were transferred to a lower-ranking office within the Secretariat of Welfare known as the General Direction for Welfare and Social Cohesion (Dirección General para el Bienestar y la Cohesión Social).

Barriers to Operations

Civil associations (ACs) are autonomous in their internal governance, allowing them to define their own structures, operations, and decision-making processes. In contrast, private assistance Iinstitutions (IAPs) are subject to significant supervision by the relevant Private Assistance Board, which must approve core organizational matters including annual budgets, programming, the appointment of board members, meeting protocols, and the acquisition of assets.

Both ACs and IAPs are subject to burdensome reporting requirements. They are required to submit a wide array of reports to various government bodies at the federal and local government levels, including the ministry in charge of the organization’s field of activity, the Labor Ministry, federal and state tax authorities, government bodies from which they receive funding, and Private Assistance Boards (for IAPs). Sanctions for non-compliance vary depending on the law violated but may include the suspension of activities.

While CSOs are generally not subject to direct government harassment, they often lack adequate protection from the government when facing threats or violence by third parties.

Under the Income Tax Law, an organization with authorized donee (DA) status may have its authorization revoked if it shares a partner, associate, legal representative, board member, or administrator with another DA whose status was cancelled for issuing fraudulent tax receipts.

There are no legal restrictions on contact or cooperation with entities within the country or abroad unless contrary to law or public order.

Barriers to Expression

There are no legal restrictions that explicitly prohibit criticism of the government or advocacy activities, provided such actions do not violate the law or disrupt public order. Even organizations with authorized donee (DA) status and those receiving government funding are permitted to engage in advocacy or lobbying activities, including attempts to influence legislation, under specific conditions. The right of petition is constitutionally protected, allowing individuals and organizations to formally express their demands or concerns to public authorities.

To further protect civic actors, the Law for the Protection of Human Rights Defenders and Journalists, published in the Official Gazette on June 25, 2012, established a national protection mechanism. This mechanism is designed to ensure the life, integrity, liberty, and security of human rights defenders and journalists, who often face increased risks as a result of their work.

Barriers to Resources

There are no legal restrictions on CSOs’ access to foreign funding. In fact, the 1994 Mexico-U.S. Tax Treaty encourages cross-border philanthropy by allowing U.S.-based individuals and corporations to deduct donations to Mexican organizations from their taxable income.

CSOs are allowed to earn income from economic activities. However, such income is tax-exempt only up to 10 percent of the organization’s total revenue. Income from economic activities that exceeds this threshold , it is subject to taxation.

The law differentiates between related and unrelated business activities. If more than 50 percent of a CSO’s annual income derives from unrelated business activities (i.e., activities not aligned with the organization’s authorized social purpose), the organization risks losing its authorization to receive tax-deductible donations.

There is growing concern over the impact of anti-money laundering legislation on the not-for-profit sector. Donations are classified as a “vulnerable activity,” triggering strict compliance obligations. For example, foundations must submit their bylaws and the personal identification information of their legal representatives, which many CSOs find burdensome and intrusive.

On February 14, 2019, President Andrés Manuel López Obrador issued a circular forbidding his Cabinet from distributing federal government funds to CSOs, unions, and other types of organizations, despite the fact that such funds were previously approved by Congress. Since then, programs such as the 130 million pesos Coinvested Fund Program, which supported CSO activities, have been eliminated and federal public funding has not been available up to day.

Authorized donees (DAs) are required to support all expenses with invoices or tax receipts; failure to comply may subject them to a 35 percent income tax. This requirement has a disproportionate impact on DAs in rural communities that have limited access to professional financial services.

A major reform to the Income Tax Law, published in the Official Gazette on November 11, 2021, significantly reduced the tax deductibility of individual donations to DAs. Previously, individuals could deduct donations up to 7 percent of their annual income. After the reform, donations are grouped with other personal deductions (e.g., medical insurance, mortgage interest, retirement funds, and school fees) and are subject to a single cap equal to five times the annualized Unit of Measure (UMA), which is equivalent to $189,222 Mexican pesos (approximately $10,483.92 USD). This change severely limits the deductibility of charitable contributions and is expected to negatively affect donations to CSOs. Although there is no data to show how much this limitation of individual donations affected CSOs, the government fiscal report has provided information on national donations in general, including corporate and individual donations, at more than 38 billion pesos in 2020 and more than 43 billion pesos in 2024.

To receive DA status and be eligible to receive tax-deductible donations, organizations must obtain a government-issued certificate confirming their non-profit status, which is typically valid for three years. However, recently issued administrative rules have made this process more difficult. The Miscellaneous Tax Resolution (RMF), which was published on December 30, 2025 in the Official Journal, no longer includes in Rule 3.10.1.6 the registration with the Federal Registry of Civil Society Organizations (CLUNI) as one of the documents that certify CSO activities required to obtain or maintain authorization as DA.

Additional complications have affected the science and research sector. As of 2024, only 174 out of 10,779 authorized donees were dedicated to scientific or technological research. These organizations are now required to update their registration with the Consejo Nacional de Humanidades, Ciencias y Tecnologías (CONAHCYT). However, this entity no longer exists. It was replaced by the new Ministry of Science, Humanities, Technology, and Innovation, but no public guidance has been issued regarding the updated registration process.

A reform to the Mexico City Criminal (or Penal) Code, published on June 7, 2021, introduced additional legal risk for CSOs. The amendment to Article 256 now classifies directors or managers of civil associations that receive public funding as “public servants,” making them subject to prosecution for “crimes against good public administration.” This provision could have a chilling effect on CSO leadership and may increase legal exposure for organizations receiving government support.

Barriers to Assembly

The Constitution of Mexico protects the freedom of peaceful assembly, with Article 9 affirming that:

The right to assemble or associate peaceably for any lawful purpose cannot be restricted; but only citizens of the Republic may do so to take part in the political affairs of the country. No armed deliberative meeting is authorized.

No meeting or assembly shall be deemed unlawful which has for its object the petitioning of any authority or the presentation of a protest against any act; nor may it be dissolved, unless insults be proffered against said authority or violence is resorted to, or threats are used to intimidate or compel such authority to render a favorable decision.

While the federal constitution protects assembly rights, there is no comprehensive national law governing public assemblies. However, state governments may adopt their own laws to regulate the conduct and management of protests or demonstrations.

Restrictions on Participants

Article 9 of the Constitution limits participation in political assemblies to Mexican citizens, and Article 33 reinforces this by explicitly stating that foreigners may not participate in the country’s “political affairs.” Individuals who have had their citizenship rights suspended, such as those who are currently incarcerated, face similar restrictions.

Advance Notification

State laws often require advance notice to be given for assemblies held in public areas . For example, in Mexico City, organizers must notify the civil protection services at least seven days in advance of any large-scale public event.

Time, Place, and Manner Restrictions

The General Law for Institutions and Electoral Procedures (Ley General de Instituciones y Procedimientos Electorales), enacted on May 23, 2014, prohibits political campaigning and public meetings during the three days leading up to an election (Article 251). The National Electoral Institute (Instituto Nacional Electoral or INE), which has primary responsibility for managing and overseeing elections, is responsible for enforcing these restrictions.

The use of symbols is allowed in assemblies as long as participants do not defame national symbols, such as the Mexican flag.

Excessive Force and State Laws

Although security forces and state regulations generally respect the right to assembly, there have been exceptions:

• In the State of Puebla, the Law to Protect Human Rights and Regulate the Legitimate Use of Force, passed in May 2014, allows police to use firearms or deadly force to break up protests. On July 9, 2014, when indigenous residents blocked a highway 150 km from Mexico City, the Puebla police used powers given to them by the Law to fire rubber bullets at protesters, killing a 13-year old boy who was struck in the head.
• In 2013, five states—including San Luis Potosí and Chiapas—considered or passed similar laws that allowed broadly defined “legitimate use of force.”
• In Mexico City (Federal District), lawmakers from the opposition National Action Party proposed a Bill on Public Demonstrations in December 2013, but it did not pass.

In April 2014, Quintana Roo, led by the Institutional Revolutionary Party (PRI), became the first state to adopt legislation aimed at regulating protests beyond the use of force. The Law on Civic Order (Ley de Ordenamiento Cívico), known as the “anti-protest law,” initially sought to require organizers to apply for permits at least 48 hours in advance. Although the final version of the law removed that requirement, it still prohibits roadblocks and allows the police to take “pertinent measures” against protesters.

In addition, the Ley Nacional sobre el Uso de la Fuerza (Law on National Use of Force) was enacted in 2019 and reformed in 2024. This law relates to the National Guard Law, which is being reformed by Congress to shift the National Guard from civilian control to the control of the armed forces, and specifically the Army and the Secretariat of National Defense. CSOs consider this to be a disturbing development.

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 ngomonitor@icnl.org

General News

Mexico Supreme Court keeps intact most of ruling party’s judicial reform (November 2024)
Mexico’s controversial judicial reform requiring direct election of judges and magistrates emerged mostly unscathed on Tuesday from a Supreme Court vote on whether it violated the country’s constitution. The failed attempt to roll back some of the reform’s key elements was a victory for recently inaugurated President Claudia Sheinbaum, and also appeared to avert the threat of an institutional crisis pitting the executive against the judicial branch.

The Battle for the Constitution (February 2024)
Outgoing Mexican president López Obrador has proposed a wide-ranging constitutional reform package that would impact over a third of the current constitution. Lacking the necessary congressional support to pass these amendments, however, the initiative seems instead designed to influence the forthcoming general elections and cement López Obrador’s political legacy. The potential enactment of these proposals poses grave concerns about democratic erosion, judicial independence, and the future role of oversight and accountability institutions in Mexico.

Land, territory and environmental defenders criminalized for exercising their right to protest (September 2023)
The disproportionate use of criminal law is one of the main threats facing the right to protest peacefully in defense of land, territory and environment in Mexico, Amnesty International said today upon publishing a new report. Various state authorities have used criminal proceedings against protesters, ignoring principles of legality, necessity and proportionality. They have also failed to consider the context of the protests, their root causes, and the people’s right to defend their land, territory and the environment.

Mexico president asks Biden to stop USAID funding opposition groups (May 2023)
Mexico’s president asked his U.S. counterpart Joe Biden to stop the United States Agency for International Development (USAID) from funding groups hostile to his government, according to a letter presented to journalists, echoing previous Mexican criticism of U.S. interventionism. President Andres Manuel Lopez Obrador did not specify which Mexican groups the U.S. should stop funding, but he has in the past accused several media organizations of being part of a conservative movement against his government.

Shelve regressive bill to curb civil society groups (March 2022)
A bill being considered by Mexico’s Chamber of Deputies would severely restrict the work of civil society groups in Mexico and violate Mexico’s international legal obligations. The bill was introduced by a legislator from President Andrés Manuel López Obrador’s party, which holds a majority in both houses of Congress. It would prohibit non-profit organizations from trying to influence or change laws either through lobbying or through strategic litigation if they receive funding, directly or indirectly, from foreign governments or corporations. The government would have the authority to revoke the non-profit status of organizations that violate the prohibition.

Tax change will hurt thousands of civil society organizations (November 2021)
Representatives of civil society organizations have denounced a proposed tax reform that was approved in general terms by the lower house of Congress, warning that they will receive fewer donations if it becomes law. The ruling Morena party is seeking to reduce the percentage of income a worker can claim in deductions.

Mexico’s feminist movement is key source of opposition to president (October 2020)
Mexico’s President Andrés Manuel López Obrador is an increasingly powerful man. At the helm of what he calls the country’s “Fourth Transformation,” he has dismantled checks and balances, weakened autonomous institutions, and seized discretionary control of the budget. AMLO, as the president is widely known, seems intent on pulling Mexico back to an era of single-party dominance. Yet there is one force that has caught López Obrador by surprise – and threatens to derail his plans and damage his reputation. Frustrated by the government’s lack of a response to a pandemic of violence against women that has only grown worse in recent years, Mexico’s feminists have become the one true thorn in AMLO’s side.

The 2018 Mexican election, explained (June 2018)
Mexican voters are heading to the polls to elect their next president on Sunday — and if the frontrunner secures a win, Mexico could soon have a leftist, populist, nationalist president in power. Polls have projected that Andrés Manuel López Obrador, 64, will likely win the presidential election. López Obrador is running for the recently formed left-wing Morena party with promises to reform the country’s widespread corruption and massive crime rates.

News Archive

In Mexico City, Civil Society Rises To Confront Disaster (September 2017)

Networks, social movements and the internet in Mexico (December 2016)

Mexico Struggles to Protect Human Rights Advocates (January 2016)

Second Citizen Summit – Puebla 2014 (Spanish) (June 2014)

Mexico Update – Tax Reform – General Changes (December 2013)

Mexico must strengthen protection of human rights, reduce use of military – UN expert (May 2013)

Six Mexican journalists killed in 2012 (February 2013)

Consultative body for Protection of Journalists and Human Rights Defenders created (October 2012)

NGOs request police reform in municipalities (October 2012)

NGOs ask Peña Nieto to review anti-crime policies (September 2012)

Law to protect human rights defenders and journalists in effect (July 2012)

Mexicans willing to exchange human rights for safety (July 2012)

Law for Protection of Human Rights Defenders and Journalists presented to Senate (March 2012)

Civil Society jumps to the streets to protest against drug violence (April 2011)

Civil Society called on Congress to speed the passage of legislation (February 2011)

Human rights and civil society Bishop Samuel Ruiz dies at 86 (January 2011)

Mexico: Juarez residents fight for safe public spaces (October 2010)

Mexican NGOs, hard up and under threat (August 2010)

In Mexico, rights groups march to protest activist’s slaying (January 2010)

Mexico weighs options as lawlessness continues to grip Ciudad Juarez (December 2009)

Mexico: Require civilian investigation of abuses against civilians by Military (October 2010)

US State Department should insist on rights compliance (September 2009)

Human rights in Mexico’s drug war (August 2009)