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Mexico

Last updated: June 27, 2025

Recent Developments

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Introduction

Mexico has a longstanding tradition of philanthropy and charity work. Over the past two decades, the focus of civil society organizations (CSOs) has broadened significantly to include issues such as the environment, human rights, and democratic governance. Despite the growing social impact and influence on public policy of such organizations, tax incentives remained available only to organizations working in a narrow range of charitable areas. In response, CSOs advocated for a law that reflected the broader social importance of civil society activities for more than a decade.

In 2004, the Mexican government enacted the Federal Law for the Promotion of Activities Undertaken by Civil Society Organizations (commonly known as the Law on Promotion). The law established a federal legal framework to recognize and support nonprofit organizations and created mechanisms to facilitate cooperation between the government and CSOs that is grounded in principles of mutual responsibility and transparency.

CSOs have demonstrated their value across a wide range of areas—from coordinating donations and operating shelters to providing life-saving humanitarian assistance, particularly during crises such as the COVID-19 pandemic. These contributions have reinforced the need to further enable CSO operations in Mexico.

However, under the current federal administration, the operating environment for CSOs has become increasingly restrictive. The government has withheld public funding from many CSOs and introduced regulations that undermine their sustainability and independence, raising concerns about the long-term health of civic space in Mexico.

This Civic Freedom Monitor (CFM) country note was made possible through the research conducted by Consuelo Castro/Centro de Enlace y Desarrollo para las OSC, who is legal and fiscal expert on civil society organizations.

Civic Freedoms at a Glance

Organizational FormsCivil Associations (ACs), Private Assistance Institutions (IAPs), and Authorized Donees (ADs)
Registration BodyACs: Public Registry of Property and the Federal Taxpayers Registry. To be eligible to receive government funds, an organization must be listed in the Registry of Civil Society Organizations (CLUNI)
IAPs: Private Assistance Board, Public Registry of Property, and the Federal Taxpayers Registry. To be eligible to receive government funds, an organization must be listed in the Registry of Civil Society Organizations (CLUNI)
ADs: Authorized Donees may be organizations formed as ACs or IAPs. They must receive special authorization from the Servicio de Administracion Tributaria (SAT).
Approximate NumberACs: 44,176 (7,237 active & 36,939 inactive)
IAPs: 6,714
ADs: 10,507 (January 2025)
Barriers to FormationACs: None
IAPs: None
ADs: Formerly lengthy compliance procedures (an online system has improved this issue)
Barriers to OperationsNone
Barriers to ResourcesACs: Tax laws inhibiting donations, with a ceiling on eligible donations (corporations and individuals may deduct up to 7% of their taxable income paid during the fiscal year and individuals may deduct the limit of an amount among a list of eligible expenses).
IAPs: Tax laws limit deductibility of donations
ADs: Tax laws limit deductibility of donations
Barriers to ExpressionNone
Barriers to AssemblyRestrictions on non-citizens and prisoners; state-level advance notification often required; legal prohibition on assemblies three days prior to elections; trend of states enacting laws allowing police to use excessive force on protestors.

This section provides a brief overview of Mexico’s legal framework for the promotion and protection of civic freedoms. Click a subheading for more, or click here to expand all subheadings.

This section provides an in-depth assessment of Mexico’s legal environment for civic freedoms, including the barriers to the exercise of the freedoms of association (formation, operations, resources), expression, and peaceful assembly. Click a subheading for more, or click here to expand all subheadings.

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 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 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 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 (National Law on the Use of Force), originally enacted in 2019, was reformed in 2024. This law is closely linked to the National Guard Law, which Congress is currently reforming to transfer control of the National Guard from civilian authorities to the armed forces—specifically, the Army and the Secretariat of National Defense. CSOs view this shift as a troubling development.

Additional Resources

This section contains links to external reports and news reports relevant to civic freedoms. Click a subheading for more, or click here to expand all subheadings.

GLOBAL INDEX RANKINGS
Ranking BodyRankRanking Scale
(best – worst possible)
UN Human Development Index77 (2023)1 – 193
World Justice Project Rule of Law Index118 (2024)1 – 142
Foreign Policy: Fragile States Index83 (2024)179 – 1
Transparency International140 (2024)1 – 180
Freedom House: Freedom in the WorldStatus: Partly Free
Political Rights: 26
Civil Liberties: 33 (2025)		Free/Partly Free/Not Free
40 – 1
60 – 1
REPORTS
UN Universal Periodic Review ReportsUPR Mexico
Reports of UN Special RapporteursMexico
USIG (United States International Grantmaking) Country NotesUSIG: Mexico
U.S. State Department2024 Country Reports on Human Rights Practices: Mexico
Human Rights WatchWorld Report 2025
Fragile States Index ReportsForeign Policy: Fragile States Index
Index of Philanthropic FreedomMexico Report 2015
IndesolEntre Sociedad Civil y Políticas Públicas [Between Civil Society and Public Policy]
IMF Country ReportsMexico and the IMF
International Encyclopedia of Civil SocietyCivil Society and Social Capital in Mexico and Central America (2024)
ICNL Law Online LibraryMexico
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.

ARCHIVED NEWS

Shelve regressive bill to curb civil society groups (March 2022)

Tax change will hurt thousands of civil society organizations (November 2021)

Mexico’s feminist movement is key source of opposition to president (October 2020)

The 2018 Mexican election, explained (June 2018)

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)

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

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

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