{ "id": "norm-46358", "citation": "", "section": "norms", "doc_type": null, "title_es": "Reglamento a la Ley de Asociaciones", "title_en": "Regulations to the Associations Law", "summary_es": "Este decreto ejecutivo establece el marco reglamentario para la constitución, inscripción, operación, fiscalización y disolución de asociaciones civiles en Costa Rica. Se fundamenta en la Ley de Asociaciones (Ley Nº 218 de 1939) y sus reformas. La norma designa al Registro de Personas Jurídicas del Registro Nacional como la autoridad competente para autorizar la constitución e inscripción de asociaciones, incluyendo las deportivas y las domiciliadas en el extranjero, así como para calificar reformas estatutarias y otros actos inscribibles. Regula detalladamente los requisitos de los estatutos, los libros que deben llevar (actas, registro de asociados, contables), el procedimiento para su legalización, reposición por extravío y destrucción. Establece el régimen de oposiciones a las inscripciones y los recursos admisibles. Asimismo, desarrolla el procedimiento para que el Ministerio de Justicia y Paz otorgue y revoque la declaratoria de utilidad pública, que confiere beneficios fiscales a las asociaciones que demuestren llenar una necesidad social. Finalmente, dispone las facultades de fiscalización del Registro sobre las asociaciones, incluyendo la posibilidad de investigar denuncias de asociados y, en casos graves, decretar la disolución administrativa.", "summary_en": "This executive decree establishes the regulatory framework for the formation, registration, operation, supervision, and dissolution of civil associations in Costa Rica. It is based on the Associations Law (Law No. 218 of 1939) and its reforms. The regulation designates the Legal Entities Registry of the National Registry as the competent authority to authorize the formation and registration of associations, including sports associations and those domiciled abroad, as well as to qualify amendments to bylaws and other registrable acts. It regulates in detail the requirements for bylaws, the books that must be kept (minutes, member register, accounting books), the procedure for their legalization, replacement due to loss, and destruction. It establishes the regime for oppositions to registrations and admissible appeals. It also develops the procedure for the Ministry of Justice and Peace to grant and revoke declarations of public utility, which confer tax benefits on associations that demonstrate they meet a social need. Finally, it provides the supervisory powers of the Registry over associations, including the ability to investigate complaints from members and, in serious cases, decree administrative dissolution.", "court_or_agency": "", "date": "", "year": "", "topic_ids": [ "_off-topic" ], "primary_topic_id": "_off-topic", "es_concept_hints": [ "personería jurídica", "declaratoria de utilidad pública", "fiscalización", "legalización de libros", "vía interna", "gestión administrativa", "ICODER", "IMAS" ], "concept_anchors": [], "keywords_es": [ "asociaciones", "personas jurídicas", "registro nacional", "utilidad pública", "fiscalización", "libros legales", "asociaciones deportivas", "disolución" ], "keywords_en": [ "associations", "legal entities", "national registry", "public utility", "supervision", "legal books", "sports associations", "dissolution" ], "excerpt_es": "Artículo 43. Compete al Ministerio de Justicia y Paz, por intermedio de la Dirección o Subdirección del Registro de Personas Jurídicas del Registro Nacional. la fiscalización de las entidades inscritas conforme lo dispuesto en la Ley de Asociaciones, en los siguientes supuestos:\na) Cuando se tenga conocimiento de una incorrecta administración de las asociaciones.\nb) Cuando exista inconformidad con la celebración de asambleas, en virtud de violaciones a la Ley de Asociaciones, su Reglamento o los estatutos internos.\nc) Cuando se viole el debido proceso en cuanto a afiliación, desafiliación o expulsión de asociados. irrespetando la Ley, su Reglamento o los estatutos del ente.\nd) Todo otro asunto que se relacione directamente con la administración de las asociaciones, quedando excluido el aspecto contable el cual será competencia de la autoridad correspondiente.\nPara cumplir su cometido, el órgano encargado podrá proceder a investigar una vez que el gestionante, asociado o tercero con interés legítimo, haya demostrado que agotó, previamente a la presentación de la solicitud, la vía interna ante el órgano competente de la asociación.", "excerpt_en": "Article 43. The Ministry of Justice and Peace, through the Directorate or Subdirectorate of the Legal Entities Registry of the National Registry, is responsible for supervising registered entities in accordance with the provisions of the Associations Law, in the following cases:\na) When it becomes aware of improper administration of the associations.\nb) When there is disagreement with the holding of meetings, due to violations of the Associations Law, its Regulations, or the internal bylaws.\nc) When due process is violated regarding affiliation, disaffiliation, or expulsion of members, disrespecting the Law, its Regulations, or the entity's bylaws.\nd) Any other matter directly related to the administration of the associations, excluding accounting matters which shall be the competence of the corresponding authority.\nTo fulfill its purpose, the responsible body may proceed to investigate once the petitioner, member, or third party with legitimate interest has demonstrated that, prior to filing the request, they exhausted the internal remedies before the competent body of the association.", "outcome": { "label_en": "Active norm", "label_es": "Norma vigente", "summary_en": "This decree establishes the updated regulations for the application of the Associations Law, defining the procedures for the formation, registration, supervision, and dissolution of civil and sports associations.", "summary_es": "Este decreto establece el reglamento actualizado para la aplicación de la Ley de Asociaciones, definiendo los procedimientos de constitución, inscripción, fiscalización y disolución de asociaciones civiles y deportivas." }, "pull_quotes": [ { "context": "Artículo 1", "quote_en": "It is the responsibility of the Ministry of Justice and Peace, through the Associations Department of the Legal Entities Registry of the National Registry, to authorize: The operation and corresponding registration of associations formed in accordance with Law No. 218 of August 8, 1939 and its reforms.", "quote_es": "Corresponde al Ministerio de Justicia y Paz, por medio del Departamento de Asociaciones del Registro de Personas Jurídicas del Registro Nacional, autorizar: El funcionamiento y la correspondiente inscripción de las asociaciones que se constituyan conforme con la Ley Nº 218 de 8 de agosto de 1939 y sus reformas." }, { "context": "Artículo 43", "quote_en": "To fulfill its purpose, the responsible body may proceed to investigate once the petitioner, member, or third party with a legitimate interest has demonstrated that, prior to filing the request, they exhausted the internal remedies before the competent body of the association.", "quote_es": "Para cumplir su cometido, el órgano encargado podrá proceder a investigar una vez que el gestionante, asociado o tercero con interés legítimo, haya demostrado que agotó, previamente a la presentación de la solicitud, la vía interna ante el órgano competente de la asociación." }, { "context": "Artículo 32", "quote_en": "Associations that are declared of public utility shall enjoy the benefits and franchises that the Executive Branch grants in accordance with the law.", "quote_es": "Las asociaciones que sean declaradas de utilidad pública gozarán de los beneficios y franquicias que el Poder Ejecutivo otorga de acuerdo con la ley." } ], "cites": [], "cited_by": [], "references": { "internal": [ { "target_id": "pgr-12941", "kind": "pgr_opinion_about_norm", "label": "172" }, { "target_id": "pgr-13875", "kind": "pgr_opinion_about_norm", "label": "197" }, { "target_id": "pgr-15409", "kind": "pgr_opinion_about_norm", "label": "316" }, { "target_id": "pgr-23442", "kind": "pgr_opinion_about_norm", "label": "131" }, { "target_id": "norm-79324", "kind": "concordant_norm", "label": "38893" }, { "target_id": "norm-52696", "kind": "concordant_norm", "label": "31741" }, { "target_id": "norm-56068", "kind": "concordant_norm", "label": "32810" }, { "target_id": "norm-61981", "kind": "concordant_norm", "label": "34126" }, { 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"article": "32" }, { "doc_id": "norm-100156", "label": "44184", "article": "32", "in_corpus_id": "norm-100156", "in_corpus_title_en": "Declaration of public utility of the Asociación Movimiento Tiribí Limpio", "in_corpus_title_es": "Declaratoria de utilidad pública de la Asociación Movimiento Tiribí Limpio", "in_corpus_citation": "Decreto 44184", "in_corpus_doc_type": "executive_decree", "in_corpus_date": "25/07/2023", "in_corpus_year": "2023" }, { "doc_id": "norm-101749", "label": "44355", "article": "32" }, { "doc_id": "norm-101754", "label": "44406", "article": "32" }, { "doc_id": "norm-101753", "label": "44397", "article": "32", "in_corpus_id": "norm-101753", "in_corpus_title_en": "Declaration of Public Utility of the Association Friends of the Torres River", "in_corpus_title_es": "Declaratoria de Utilidad Pública de la Asociación Amigos del Río Torres", "in_corpus_citation": "Decreto 44397", "in_corpus_doc_type": "executive_decree", "in_corpus_date": "12/02/2024", "in_corpus_year": "2024" }, { "doc_id": "norm-101752", "label": "44396", "article": "32" }, { "doc_id": "norm-101756", "label": "44416", "article": "32" }, { "doc_id": "norm-102156", "label": "44461", "article": "32", "in_corpus_id": "norm-102156", "in_corpus_title_en": "Public Utility Declaration for Monteverde Community Fund", "in_corpus_title_es": "Declaratoria de utilidad pública Asociación Fondo Comunitario Monteverde", "in_corpus_citation": "Decreto 44461", "in_corpus_doc_type": "executive_decree", "in_corpus_date": "08/04/2024", "in_corpus_year": "2024" }, { "doc_id": "norm-102887", "label": "44645", "article": "32" }, { "doc_id": "norm-102983", "label": "44670", "article": "32" }, { "doc_id": "norm-103470", "label": "44784", "article": "32" }, { "doc_id": "norm-104230", "label": "44954", "article": "32" }, { "doc_id": "norm-104713", "label": "45027", "article": "32" }, { "doc_id": "norm-104711", "label": "45025", "article": "32" }, { "doc_id": "norm-105450", "label": "45181", 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"", "in_corpus_year": "" } ], "all": [ { "doc_id": "norm-32764", "label": "218", "article": "all", "in_corpus_id": "norm-32764", "in_corpus_title_en": "Associations Law", "in_corpus_title_es": "Ley de Asociaciones", "in_corpus_citation": "", "in_corpus_doc_type": null, "in_corpus_date": "", "in_corpus_year": "" } ] }, "resoluciones_by_article": null, "cited_by_votos": [ { "doc_id": "nexus-ext-1-0034-320947", "parent_doc_id": "nexus-sen-1-0034-1108669", "despacho": "Tribunal Contencioso Administrativo Sección VII", "date": "27-May-2016", "expediente": "120022570102CA", "redactor": "Sandra Quesada Vargas", "descriptores": "Determinación de la obligación tributaria, Administración tributaria, Obligación tributaria", "restrictores": "Declaratoria de utilidad pública y presupuestos de ley son requisitos básicos para la exención del impuesto sobre la renta de las asociaciones", "tipoDocumento": "EXT", "numeroDocumento": "00051", "anno": "2016", "label": "Tribunal Contencioso Administrativo Sección VII Res. 00051-2016", "url": "https://nexuspj.poder-judicial.go.cr/document/ext-1-0034-320947" }, { "doc_id": "nexus-act-1-0003-2869-82", "date": "24-Jul-2014", "descriptores": "Asociaciones gremiales", "tipoDocumento": "ACT", "numeroDocumento": "067", "anno": "2014", "url": "https://nexuspj.poder-judicial.go.cr/document/act-1-0003-2869-82" } ], "cited_norms": [], "cited_norms_inverted": [], "sentencias_relacionadas": [], "temas_y_subtemas": [], "cascade_only": false, "amendment_count": 22, "body_es_text": "en la totalidad del texto\n\n -\n\nTexto Completo Norma 29496\n\n Reglamento a la Ley de Asociaciones\n\nTexto Completo acta: 16DB16\n\nNº 29496-J\n\nNº 29496-J\n\nEL PRESIDENTE DE LA REPÚBLICA\n\nY LA MINISTRA DE JUSTICIA Y GRACIA\n\nCon\nfundamento en los incisos 3) y 18), del artículo 140 de la Constitución\nPolítica.\n\nConsiderando:\n\n1º-Que\nel Reglamento a la Ley de Asociaciones Nº 218 de 8 de agosto de 1939 y sus\nreformas, que es Decreto Ejecutivo Nº 18670- J de 20 de diciembre de 1988,\nrequiere ser ajustado a la realidad actual, tanto nacional como registral;\n\n2º-Que\npor Ley Nº 7800 de 30 de abril de 1998 se trasladó al Registro de Asociaciones\nel funcionamiento y la correspondiente inscripción de las Asociaciones\nDeportivas;\n\n3º-Que\nlos procedimientos registrales en cuanto a recursos y oposiciones en materia de\nasociaciones deben unificarse;\n\n4º-Que\nla fiscalización de asociaciones debe ser competencia tanto de la Dirección\ncomo de la Subdirección de Personas Jurídicas, ambos Despachos parte del ente\nregistral, por lo que su procedimiento también debe adecuarse al utilizado\nregistralmente. Por tanto,\n\nDecretan:\n\nReglamento a la Ley de Asociaciones\n\nCAPÍTULO I\n\nDisposiciones Generales\n\nArtículo 1. Corresponde al Ministerio de Justicia y Paz, por medio del\nDepartamento de Asociaciones del Registro de Personas Jurídicas del Registro\nNacional. autorizar:\n\na) El funcionamiento y la correspondiente\ninscripción de las asociaciones que se constituyan conforme con la Ley Nº 218\nde 8 de agosto de 193 9 y sus reformas, en relación con la Ley Nº 6739 de 28 de\nabril de 1982.\n\nb) El funcionamiento y la correspondiente\ninscripción de las Asociaciones Deportivas conforme a la Ley Nº 7800 del 30 de\nabril de 1998, publicada en el Alcance Nº 20 a La Gaceta Nº 103 del 29 de mayo\nde 1998.\n\nc) El funcionamiento y la correspondiente\ninscripción de las filiales con personería jurídica distinta de la asociación\nprincipal, cuando el estatuto de ésta se lo permita.\n\nd) En cuanto a las asociaciones domiciliadas\nen el extranjero. los actos a que se refiere el artículo 16 de la ley de\nasociaciones.\n\ne) La inscripción de las reformas al estatuto,\nde personería, de mandatarios y demás actos sujetos a inscripción.\n\nf) La inscripción de la declaratoria de\nutilidad pública de las asociaciones.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 2º-En cuanto al nombre, podrán usarse las siglas de la asociación; para efectos de la\ninscripción deberá inscribirse primero el nombre y luego la sigla, pudiendo usar ambas\nindistintamente. El nombre de la asociación podrá expresarse en cualquier idioma, siempre que conste\nsu traducción al español. En caso de formas especiales de asociaciones de conformidad con el\nartículo 30 de la Ley de Asociaciones deben distinguirse con los términos \"Federación\", \"Liga\" o\n\"Unión\".\n\nArtículo 3º-Las formalidades para la constitución de una federación, confederación, liga o unión, de\nconformidad con los artículos 30 y 31 de la Ley, son las mismas que se utilizan para la constitución\nde una asociación, excepción hecha de la concurrencia de diez personas físicas como constituyentes,\ncon la salvedad de que el número de delegados no puede ser inferior al requerido para conformar los\nórganos de la entidad.\n\nArtículo 4. El Departamento de Asociaciones del Registro de Personas\nJurídicas confeccionará, en forma sucinta, el aviso a que se refieren los\nartículos 1 9 y 20 de la ley.\n\nLa publicación del aviso en el Diario Oficial\nLa Gaceta, la emisión del edicto correspondiente se realizará mediante un\nproceso automático en formato digital, el procedimiento será determinado por la\nDirección del Registro de Personas Jurídicas, debiendo el interesado cubrir los\ncostos establecidos por la publicación.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 5º-Para formar parte de los órganos esenciales se requiere ser asociado activo. Por\nasociado activo se entenderá aquella persona que es sujeto de derechos y obligaciones en la\nasociación y que está facultada para la actuación en ésta, conforme con su estatuto.\n\nArtículo 6º-La Asociación que establezca el fondo de mutualidad a favor de los asociados, conforme\ncon el artículo 25 de la ley, debe garantizar la administración de esos fondos con una póliza de\nfidelidad a satisfacción del Ministerio de Justicia y Gracia, previo dictamen de un contador público\nautorizado.\n\nCAPÍTULO II\n\nÓrganos de la Asociación\n\nArtículo 7º-Corresponde a la Asamblea General Ordinaria:\n\na) Designar a los miembros del órgano directivo y la fiscalía o cualquier otro órgano creado por la\nasamblea de asociados, su integración cuando le corresponda hacerlo y su sustitución, de acuerdo con\nel procedimiento establecido en el estatuto, salvo lo dispuesto por el artículo 10 de este\nReglamento. La integración del órgano directivo podrá hacerla, además de la asamblea general, el\npropio órgano directivo conforme lo indique el estatuto.\n\nb) Conocer, aprobar o improbar los informes anuales que le rinda el órgano directivo y el órgano de\nvigilancia.\n\nc) Los demás que indique el estatuto.\n\nArtículo 8º-Corresponde a la asamblea general extraordinaria:\n\na) Conocer la reforma a los estatutos.\n\nb) La disolución de la asociación.\n\nc) Cuando proceda, la sustitución de los miembros de los órganos de la asociación, la cual se\nentenderá que es por el resto del período correspondiente.\n\nd) Los recursos de apelación en caso de expulsión de algún asociado, si así lo establece el\nestatuto.\n\ne) Aprobar la transformación o integración de la asociación en otra entidad.\n\nLa asamblea general extraordinaria se reunirá solamente para conocer de los asuntos expresamente\nincluidos en la convocatoria.\n\nArtículo 9º-Para la gestión de los asuntos de la asociación, la asamblea general podrá nombrar\nfuncionarios tales como gerentes, apoderados, agentes o representantes, con las denominaciones y\nfacultades que estimen adecuadas, quienes podrán ser o no asociados. Esta facultad podrá ser\ndelegada en el órgano directivo o en quienes ostenten la representación, si así se establece en los\nestatutos.\n\nArtículo 10.-Los acuerdos adoptados por los órganos competentes, relativos a renovaciones totales o\nparciales de miembros del órgano directivo, la reforma de estatutos y la renovación parcial del\nórgano directivo que efectúe el mismo órgano en los casos que así lo determine el estatuto, deberán\nasentarse en el libro que corresponda.\n\nArtículo 11.-El órgano directivo es el encargado de hacer cumplir las políticas de las asociaciones,\nconforme con lo dispuesto por la ley y el estatuto. Si el estatuto lo establece, en caso de\nvacancia, podrá efectuar la designación del sustituto entre los asociados, siempre y cuando el\nnúmero de miembros por sustituir no exceda de la tercera parte del total.\n\nArtículo 12.-El órgano de la fiscalía es el encargado de velar por lo dispuesto en la Ley, su\nReglamento y el estatuto. Deberá estar integrado al menos por un asociado activo mayor de edad. El\nfiscal podrá convocar a sesiones ordinarias o extraordinarias de la asamblea general en caso de\nomisión del órgano directivo.\n\nCAPÍTULO III\n\nRequisitos de inscripción\n\nArtículo 13. Además de los requisitos que establece el\nartículo 7 de la ley, el estatuto de la asociación deberá contener:\n\na) Domicilio exacto de la asociación.\n\nb) Forma de elegir e integrar el órgano\ndirectivo, período exacto de nombramiento (fecha inicio y vencimiento).\n\nc) Causales y el procedimiento de\ndesafiliación o expulsión a efecto de garantizar al asociado un debido proceso.\n\nd) Indicar mes y quincena en que se celebra la\nasamblea anual ordinaria.\n\ne) Tipo de garantía que debe rendir el\ntesorero para el cumplimiento de sus funciones y órgano que fija el monto de\nesa garantía.\n\nf) El procedimiento para nombrar liquidadores,\nen caso de disolución voluntaria.\n\ng) El procedimiento para agotar la vía\ninterna, el cual deberá indicar ante que órgano u órganos de la Asociación se\ndeberá interponer y el tiempo que posee dicho órgano para contestar. El escrito\ntendiente a agotar la vía interna se deberá enmarcar únicamente en los\nsupuestos del artículo 43 del presente Reglamento.\n\nCuando el acta constitutiva es autenticada por\nun abogado, el órgano directivo deberá dejar constancia de que a la asamblea\nconstitutiva concurrió un mínimo de 10 personas que reúnen los requisitos, conforme\ncon lo dispuesto por la Ley de Asociaciones.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 14.-Todo documento que se presente al Departamento de Asociaciones suscrito por el\npresidente y el secretario deberá hacerse en papel tamaño oficio y deberá adherírsele la boleta de\nseguridad del notario autenticante. En caso de protocolización de actas, deberá confeccionarse el\ntestimonio en papel de seguridad del notario autorizante y cumplir con lo estipulado con respecto a\nla boleta de seguridad. Además de lo indicado, las actas deberán cumplir con los requisitos que\nestablece el Reglamento del Registro Público. Asimismo deberá adjuntarse una copia en papel común o\nfotocopia del documento original.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 15. Los documentos relativos a la inscripción de\nactas se deben sujetar, en lo que proceda, a las disposiciones contenidas en la\nnormativa registral aplicable.\n\nEn caso de documentos protocolizados, el\nnotario deberá dar fe de los requisitos mencionados con vista de los\nrespectivos libros.\n\nEn caso de documentos relativos a reforma de\nestatutos o cambio del órgano directivo que no sean protocolizados, el\npresidente y el secretario podrán transcribir en lo conducente el acta y dejar\nconstancia al pie de la misma de los siguientes aspectos:\n\na) Que los acuerdos transcritos están firmes y\nque el acta donde constan está debidamente firmada.\n\nb) Que el acta transcrita es copia fiel y\nexacta o en lo conducente según corresponda, y consta en el respectivo libro de\nactas de asambleas.\n\nc) Que el libro de actas está autorizado,\nfecha de autorización y oficina que lo autorizó.\n\nd) Que la convocatoria se hizo de conformidad\ncon el estatuto, que a la sesión del órgano correspondiente concurrió el quórum\nrequerido y que los acuerdos fueron tomados por los votos exigidos por el\nestatuto:'\n\nSi la Asociación se encuentra en causal de\nextinción del artículo 13 inciso d) de la Ley de Asociaciones, y se solicite el\nnombramiento del órgano directivo es procedente su inscripción, siempre y\ncuando se presenten al Registro las actas de nombramiento de periodos\npendientes en orden cronológico, en caso contrario se cancelará el asiento de\npresentación.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 16.-Tratándose de constitución de Asociaciones Deportivas y modificaciones a sus estatutos,\nde previo a su presentación al Registro, deberán contar con la aprobación correspondiente por parte\ndel Instituto Costarricense del Deporte y la Recreación (ICODER).\n\nCAPÍTULO IV\n\nDe los recursos y la oposición\n\nArtículo 17.- En cuanto\na la calificación de. los documentos por parte del Registro, se aplicará lo\nestablecido por el Título IIl y IV Capítulo 1 del\npresente Reglamento del Registro de Personas Jurídicas y la Ley sobre\nInscripción de Documentos en el Registro Público Nº 3883.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 18.-Las oposiciones a la inscripción de documentos a que se refieren los artículos 19 y 20\nde la Ley de Asociaciones, procederán por los motivos indicados en los artículos 3 y 8 del mismo\ncuerpo normativo.\n\nArtículo 19.- La persona con interés legítimo en interponer\nuna oposición, deberá hacerlo por escrito ante la Dirección de Personas\nJurídicas dentro del plazo establecido para ello en el artículo 19 de la ley,\ncaso contrario se rechazará adportas la gestión. De\nadmitirse la oposición se aplicará\npor analogía el procedimiento de la Gestión Administrativa establecido en el\nTítulo VI Capítulo IV del presente Reglamento del Registro de Personas\nJurídicas.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nCAPÍTULO V\n\nLegalización de los libros\n\nArtículo 20. Todas\nlas asociaciones deberán llevar debidamente legalizados los siguientes libros:\n\na) Actas de Asamblea General.\n\nb) Actas del Órgano Directivo.\n\nc) Registro de asociados.\n\nd) Diario.\n\ne) Mayor.\n\nf) Inventarios y Balances.\n\nDichos libros serán legalizados por el Registro de Personas\nJurídicas. Solamente los acuerdos constantes en los libros de actas referidos,\ncon fecha posterior a la legalización, podrán inscribirse en el Registro, a\nexcepción del acta constitutiva y el estatuto de la asociación. Los acuerdos\nasentados en los libros respectivos deben estar en orden cronológico y cumplir\ncon los requisitos establecidos en los estatutos de la asociación.\n\nLa solicitud de legalización de los libros de las\nAsociaciones que se constituyan a partir de la entrada en vigencia de este\nReglamento, se dará con la presentación al Registro del documento de\nconstitución de dichas Asociaciones con el pago de la tasa que corresponda a la\nlegalización, indicándose el nombre de cada uno de los libros y el número de\ntomo a legalizar.\n\n(Así\nreformado por el artículo 198 del Reglamento\ndel registro de personas jurídicas, aprobado mediante decreto ejecutivo N°\n44648 del 5 de setiembre del 2024)\n\nArtículo 21. El Registro de Personas Jurídicas podrá\nimplementar la emisión y legalización de libros de Asociaciones mediante el\nprocedimiento que determine, pudiendo emitirse y legalizarse los libros de la\nAsociación en formato papel o mediante un soporte digital acorde a los avances\ntecnológicos. El procedimiento de emisión y legalización será determinado por\nla Dirección del Registro de Personas Jurídicas, en tanto que el costo será\ndeterminado por acuerdo de la Junta Administrativa del Registro Nacional,\nacorde con su competencia.\n\nLos libros serán de hojas sueltas y estarán\nsujetos a las siguientes prescripciones:\n\na) Serán libros de 200 hojas como máximo.\n\nb) Las hojas sueltas llevarán al frente\nimpreso el nombre de la asociación, su número de cédula jurídica, el libro al\nque pertenece y el número de tomo. Asimismo, deberán numerarse en forma\nconsecutiva.\n\nc) Las hojas sueltas podrán ser impresas o\nmanuscritas siempre que se garantice la permanencia indeleble del texto.\n\nLas hojas sueltas deberán usarse por ambos\nlados en forma consecutiva, sin dejar espacio alguno, salvo la primera página\nen la que se consignarán la apertura y la legalización de los mismos.\n\nLas hojas sueltas para la emisión de los libros serán aportados por la Asociación. no obstante el\nRegistro de Personas Jurídicas podrá aportar tales hojas cuando así se determine.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 22. La solicitud de legalización por primera vez\ndebe darse simultáneamente con el acto de la solicitud de constitución de la\nAsociación.\n\nUna vez inscrita la Asociación se consignará\nun aviso en el asiento que publicite la pendencia de completar el procedimiento\npara la legalización de libros, que indicará \"pendiente completar\nlegalización de libros\" el que se levantará en el acto de entrega de los\nlibros debidamente legalizados.\n\nLas hojas sueltas que conformarán los\ndiferentes libros, una vez inscrita la Asociación serán presentados al\nSubproceso de Normalización Técnica, de la siguiente manera:\n\na) Presentarse el representante o apoderado de\nla Asociación a la Ventanilla del Subproceso dicho, con el documento de\nidentificación y manifestando por declaración jurada ante el funcionario un\ncorreo electrónico para efectos de notificación. conforme al Decreto Ejecutivo\n44428 MJP.\n\nb) Las hojas sueltas levarán al frente impreso\nel nombre de la asociación, su número de cédula jurídica, el libro al que\npertenece y el número de tomo. Asimismo, deberán numerarse en forma\nconsecutiva.\n\nLos libros por primera vez, conclusión,\nextravío o deterioro serán legalizados y devueltos en un plazo máximo de ocho\ndías naturales, y deben ser retirados por el secretario o su apoderado especial\nen caso de los libros legales, y por el tesorero o su apoderado especial en\ncaso de los libros contables, de conformidad con los artículos 22 de la Ley de\nAsociaciones Nº 218 y 1256 del Código Civil.\n\nTanto la solicitud como el aviso referido no\nestán sujetos a caducidad, con el fin de completar el trámite de legalización\nde los libros.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo\n23. Los libros que no hayan sido legalizados dentro del plazo de un\naño a partir de su presentación por encontrarse la solicitud defectuosa y que\nse encuentren en resguardo de la Institución, o los que\nestando debidamente legalizados, no hayan sido retirados dentro del término de\n90 días naturales a partir de su autorización, se procederá con su destrucción,\nsin que por ello exista responsabilidad para el Registro Nacional.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 24. La solicitud de autorización de libros nuevos\npor conclusión o por deterioro deberá ser firmada por el representante o\napoderado de la Asociación indicándose las calidades completas, o en caso de ausencia\nde éste. por dos miembros del órgano directivo cuyo nombramiento conste en el\nRegistro, actuando conjuntamente, bastando su dicho para tener por comprobada\ndicha ausencia. En ambos casos, sus firmas deberán ser autenticadas por un\nabogado o por notario, cumpliendo los siguientes requisitos:\n\na) Indicarse el nombre de la Asociación y\nnúmero de cédula jurídica. el tipo y número del libro que concluyó y el número\ndel que solicita.\n\nb) Debe aportarse el libro en uso, dejando la\núltima plana en blanco para su cierre por parte del Registro Nacional. En el\ntrámite de legalización. no es competencia del Registro la revisión del\ncontenido de las actas asentadas, lo cual es de control interno de cada\nasociación.\n\nc) Las hojas sueltas para conformar el libro\nnuevo para autorizar, ajustándose a los requisitos del inciso b) del artículo\n21.\n\nd) El pago de tributos correspondientes.\n\ne) Cuando se trate de los libros contables.\naportar certificación de contador público autorizado, declarando que los\nregistros contables se encuentran al día, caso contrario, debe aportarse\ndeclaración jurada del Presidente y Tesorero de la Asociación indicando los\nmotivos por los cuales los registros contables no están al día o lo que\ncorresponda en su caso.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 25. Las asociaciones inscritas que no tengan\nlibros legalizados. que hubieren sido extraviados, sustraídos, concluidos. o\nque se encuentren deteriorados, y cuya personería se encuentre vencida, podrán\nsolicitar la legalización dentro del año siguiente aún y cuando se encuentren\ndentro del supuesto establecido en el inciso d) del artículo 13 de la Ley. En\neste caso, la solicitud deberá contener:\n\na) Deberán indicar dicha situación y la\nsuscribirán el presidente, el secretario y el fiscal de la asociación, o al\nmenos dos de ellos, cuyo nombramiento conste inscrito en el Registro y sus\nfirmas serán autenticadas por un abogado.\n\nb) Aportar el pago de tributos\ncorrespondientes. según lo dispuesto para la primera autorización de\nlegalización.\n\nc) En caso de que el Registro no cuente con la\nemisión de los libros, estos deberán ser aportados por el interesado.\n\nSe autorizará en primer término el libro de\nactas de asamblea general a efecto de que con fecha posterior a la de\nautorización. celebren la asamblea general y elijan el nuevo órgano directivo\nde acuerdo con el estatuto. Los demás libros se autorizarán una vez que se\ncumpla con la inscripción de su órgano directivo.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 26. En caso de extravío o sustracción de los\nlibros, los requisitos para presentar la solicitud de reposición son:\n\na) Indicar las calidades completas y firma del\nrepresentante legal de la asociación indicando el nombre y número de cédula\njurídica, o en caso de ausencia. de otros dos miembros del órgano directivo\ncuyo nombramiento conste en el Registro y se encuentre vigente, actuando\nconjuntamente, bastando su dicho para tener por comprobada dicha ausencia. En\nambos casos sus firmas serán autenticadas por un abogado o notario.\n\nb) Aportar la publicación de aviso por una vez\nen el Diario Oficial o en un diario de circulación nacional impreso o digital,\na fin de recibir objeciones ante el Registro de Personas Jurídicas, por medio\nde Gestión Administrativa. El edicto debe contener al menos el nombre y cédula\njurídica de la Asociación, tipo y número de libro extraviado. El costo de su\npublicación correrá por cuenta del interesado.\n\nc) En caso de reposición de libros contables,\ndeberá aportarse certificación de contador público autorizado declarando que\nlos registros contables se encuentran al día, caso contrario, debe aportarse\ndeclaración jurada del presidente y tesorero de la asociación indicando los\nmotivos por los cuales los registros contables no están al día.\n\nd) Aportar el pago de tributos\ncorrespondientes, según lo dispuesto para la primera autorización de\nlegalización.\n\ne) En caso de que el Registro no cuente con la\nemisión de los libros, estos deberán ser aportados por el interesado.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nCAPÍTULO VI\n\nDeclaratoria de utilidad pública\n\nArtículo 27.-La solicitud de declaratoria de utilidad pública que realice una asociación debe ser\npresentada por su representante legal ante el jerarca del Ministerio de Justicia y Gracia, quien la\nremitirá a la Dirección Jurídica de ese Ministerio para el trámite respectivo.\n\nArtículo 28.-Requisitos para solicitar la declaratoria de utilidad pública. Deberá presentarse una\nsolicitud formal y razonada en la que de forma idónea se acrediten los siguientes requisitos:\n\na) Detalle de las razones por las cuales se considera que la Asociación en su actividad y desarrollo\nes particularmente útil para los intereses del Estado y llena una necesidad social. La misma debe\nser autenticada por un profesional en derecho.\n\nb) Certificación de personería jurídica vigente, de las citas de inscripción y fecha en que fue\ninscrita la asociación solicitante en el Registro Público.\n\nc) Indicar en forma resumida los programas y proyectos en los que se hará uso de los beneficios de\nla declaratoria.\n\nd) Copia certificada de los Estatutos.\n\ne) Certificación de un Contador Público Autorizado, en la que conste que los Registros contables\nestán actualizados y en orden.\n\nf) Recomendación de un Ministerio o Institución del Estado afín con los objetivos de la Asociación,\nacompañada de una copia del estudio técnico realizado por alguna dependencia de esa Institución.\n\ng) Recomendaciones de personas físicas o jurídicas que resulten beneficiadas con la actividad que\ndesarrolla la Asociación, debidamente autenticadas por un profesional en derecho.\n\nh) Declaración jurada de compromiso de someter el control de sus finanzas al régimen que indique el\nMinisterio de Justicia y Gracia.\n\ni) Proyecto de reforma al estatuto, en el que se regule la forma y modo para la elaboración de un\npresupuesto anual de gastos e ingresos, que será aprobada según lo disponga el estatuto.\n\nj) Tener como mínimo tres años de estar inscrita en el Registro de Asociaciones.\n\nk) Señalar lugar para notificaciones.\n\nArtículo 29.-Durante la tramitación de la solicitud de declaratoria de utilidad pública, la\nDirección Jurídica del Ministerio de Justicia y Gracia podrá prevenir a la asociación solicitante,\nla presentación de informes, auditorías, documentación en general que considere necesarias para el\nestudio de la solicitud. Una vez concluido el estudio de la documentación aportada, los funcionarios\nde la Dirección Jurídica realizarán una visita de campo para constatar el desarrollo de los\nprogramas y proyectos de la solicitante.\n\nArtículo 30.-Realizado el estudio de la documentación aportada y efectuada la visita de campo, la\nDirección Jurídica del Ministerio de Justicia y Gracia, dentro del término de treinta días\nnaturales, deberá rendir la recomendación respecto de la solicitud de declaratoria de utilidad\npública de la asociación ante el Despacho Ministerial para que el Jerarca de la Institución resuelva\nla solicitud planteada. Una vez que la recomendación citada en el artículo anterior reciba la\naprobación del Jerarca, la Dirección Jurídica del Ministerio de Justicia y Gracia preparará el\nrespectivo Decreto Ejecutivo que otorgue la declaratoria de utilidad pública a la asociación\nsolicitante y lo remitirá al trámite respectivo, o, comunicará a la Asociación solicitante los\nmotivos del rechazo de su gestión, según sea el caso.\n\nArtículo 31.-El Ministerio de Justicia y Gracia acreditará al Registro de Asociaciones y al\nDepartamento de Exenciones de Hacienda, las asociaciones que han sido declaradas de utilidad pública\npor medio de comunicación que para tal efecto enviará. El interesado deberá gestionar la inscripción\nde dicha declaratoria ante el Registro de Asociaciones. Esta inscripción se hará mediante la\npresentación al Registro de las protocolizaciones del decreto ejecutivo que concede el beneficio.\n\nArtículo 32.- Las asociaciones que sean\ndeclaradas de utilidad pública gozarán de los beneficios y franquicias que el\nPoder Ejecutivo otorga de acuerdo con la ley. Deberán presentar a la Asesoría\nJurídica del Ministerio de Justicia y Paz un informe anual de su gestión,\nreferido al aprovechamiento a favor de la comunidad del beneficio que les fue\notorgado, sin necesidad de requerimiento expreso. El plazo para la presentación\ndel informe anual es durante los meses de enero, febrero y hasta el último día\nhábil del mes de marzo inclusive.\n\n(Así\nreformado por el artículo 1° del decreto ejecutivo N° 44567 del 8 de julio del\n2024)\n\nArtículo 32 bis. - El contenido mínimo del\ninforme anual de gestión deberá ser el siguiente:\n\na) Debe ser presentado y suscrito por el\nrepresentante legal, en caso de que la junta directiva aún no se encuentre inscrita,\ndebe aportarse copia certificada del documento en proceso de inscripción,\ndirigido al Ministerio de Justicia y Paz.\n\nb) Informe detallado de los proyectos realizados y su incidencia, ya sea a nivel nacional, comunal o\nsector al que dirigen sus labores, así como su respectiva justificación.\n\nc) Informe detallado de los proyectos en vías\nde ejecución.\n\nd) Mínimo tres nombres de personas, fisicas o jurídicas que se vean directamente beneficiadas\npor parte de la asociación con su respectivo número de identificación y medio\npara contactarles.\n\ne) Informe del presidente o representante legal de la asociación en el que se indique el monto\npresupuestado y el ejecutado en el cumplimiento de los programas y proyectos realizados, debidamente\nconfrontado con el informe contable.\n\nf) Informe del monto del presupuesto proyectado\naprobado en la última asamblea para el período actual.\n\ng) En caso de que existan modificaciones a los\nestatutos señalar los cambios y aportar copia certificada en lo conducente por notario público o\ncertificación del Registro Nacional del documento de inscripción de la misma.\n\nh) Consignar los números telefónicos y señalar\nmedio para atender notificaciones. Es responsabilidad de la asociación mantener actualizados los\ndatos, en el entendido de que futuras comunicaciones se harán válidamente al\nmedio indicado en el expediente, aunque estos no se encuentren actualizados.\n\ni) Informe contable debidamente firmado por el\nrepresentante legal y contador público autorizado, con los sellos y timbres de ley, en el cual se\ndetallen los ingresos, egresos e inversiones de los meses de enero a diciembre.\n\nj) Copia de la declaración de impuestos sobre la\nrenta del período de presentación del informe y el acuse de recibido del\nMinisterio de Hacienda.\n\nk) Informe de la fiscalía debidamente firmado,\ndirigido al Ministerio de Justicia y Paz, indicando: el cumplimiento o\nincumplimiento de los proyectos detallados por el representante legal, si se\nrealizó una sana administración de los recursos obtenidos a raíz de la declaratoria\nde utilidad pública y demás observaciones que considere pertinente.\n\nEl informe completo debe estar en formato\ndigital inserto en un dispositivo de almacenamiento, el cual, debe entregarse\ndentro de un sobre cerrado, rotulado con el nombre de la asociación y año de\npresentación, acompañado de un documento físico para otorgar el recibido de la\nentrega de los mismos.\n\n(Así\nadicionado por el artículo 2° del decreto ejecutivo N° 44567 del 8 de julio del\n2024)\n\nArtículo 33.-La Dirección Jurídica del Ministerio de Justicia y Gracia podrá en cualquier momento\nsolicitar a las Asociaciones declaradas de Utilidad Pública informes sobre su gestión, auditorías,\ncontroles financieros y otros que estime pertinentes para velar por el desarrollo y cumplimiento de\nlos objetivos de la Asociación. Asimismo, podrá solicitar a la Dirección o Subdirección de Personas\nJurídicas del Registro Nacional, su intervención de oficio a efecto de fiscalizar a estas\nasociaciones.\n\nArtículo 33 bis. - La declaratoria de utilidad\npública será revocable en cualquier momento, no obstante, en caso de la no\npresentación o presentación incompleta del informe de labores, se prevendrá a\nla asociación, una única vez, por el plazo de diez días hábiles.\n\nAsimismo, la derogatoria de la utilidad\npública se realizará mediante resolución razonada resultante del procedimiento\nde derogatoria del beneficio de utilidad pública el cual, se regirá por lo\nestablecido en la Ley General de Administración Pública; son causales para\nderogar el beneficio de utilidad pública, las siguientes:\n\na) Se determine que la actividad y desarrollo\nde la asociación ya no son particularmente\nútiles para los intereses del Estado o no llenen una necesidad social.\n\nb) Cuando hayan desaparecido los motivos por los\ncuales fue concedida la declaratoria.\n\ne) No exista aprovechamiento, a favor de la\ncomunidad, del beneficio que les fue otorgado.\n\nd) Se compruebe que las actividades de la\nasociación son lucrativas.\n\ne) No se presente el informe anual.\n\nf) Cuando se haya realizado la prevención del párrafo primero de este artículo, por haber omitido\nlos requisitos establecidos en el artículo 32 bis del presente reglamento y, habiendo transcurrido\nel plazo señalado, no se haya cumplido.\n\ng) Por cualquier otra circunstancia que se\nconsidere contraria a los propósitos que persigue la declaratoria de utilidad pública.\n\n(Así\nadicionado por el artículo 2° del decreto ejecutivo N° 44567 del 8 de julio del\n2024)\n\nArtículo 33 ter. - En caso de que alguna\nasociación renuncie a la declaratoria de utilidad pública, deberá presentar la\ndocumentación correspondiente ante la Asesoría Jurídica del Ministerio de\nJusticia y Paz quien, sin más trámite, procederá a realizar la derogatoria.\n\n(Así\nadicionado por el artículo 2° del decreto ejecutivo N° 44567 del 8 de julio del\n2024)\n\nCAPÍTULO VII\n\nAsociaciones domiciliadas en el extranjero\n\nArtículo 34.-En el supuesto del artículo 16, inciso 2) de la Ley de Asociaciones, las que se\nencuentren inscritas en el extranjero pueden actuar en Costa Rica mediante la constitución de\napoderado generalísimo y deben cumplir los siguientes requisitos:\n\na) Presentar instrumento público en el que se consigne:\n\n1. Fines de la Asociación, nombre completo y calidades de sus personeros, duración de la asociación\nprincipal.\n\n2. Otorgamiento de poder al mandatario que se designe, indicando sus calidades.\n\n3. Manifestación expresa de que el apoderado y la organización en su caso, quedan sometidos a las\nleyes y tribunales de Costa Rica en cuanto a todos los actos o contratos que celebren o hayan de\nejecutarse en el país y renuncian expresamente a las leyes de su domicilio.\n\n4. Constancia de que el otorgante del poder tiene personería suficiente para hacerlo.\n\nb) Documento idóneo mediante el cual se dé fe pública de que la asociación está constituida conforme\ncon las leyes de su domicilio.\n\nc) Aceptación del poder por parte del apoderado.\n\nd) Copia del estatuto y sus reformas.\n\ne) Copia de la escritura de poder.\n\nf) En caso de que la documentación se encuentre escrita en otro idioma, deberá aportarse la\ntraducción oficial al español, salvo lo estipulado por los artículos 72 y 109 del Código Notarial.\n\nArtículo 35.-En el caso en que se determine que los fines y naturaleza que persigue la asociación\ndomiciliada en el extranjero son contrarios al ordenamiento jurídico costarricense, el Departamento\nde Asociaciones negará su inscripción.\n\nArtículo 36.-El Departamento de Asociaciones deberá calificar y autorizar la inscripción de la\nentidad poderdante. El documento del poder será remitido a la Sección de Personas con el fin de que\nse realice la tramitación correspondiente. Una vez inscrito el poder en la Sección de Personas, el\nDepartamento de Asociaciones procederá a abrirle expediente con el poder inscrito y los demás\ndocumentos adjuntos.\n\nCAPÍTULO VIII\n\nAsociaciones de bienestar social\n\nArtículo 37.-La Oficina de Administración de Instituciones y Servicios de Bienestar Social del\nInstituto Mixto de Ayuda Social, otorgará el carácter de \"Bienestar Social\" a las asociaciones que\nse constituyan con ese fin, previo estudio técnico de su naturaleza, independientemente de que se\nencuentren inscritas o no en el Registro de Asociaciones.\n\nArtículo 38.-(Así\nderogado mediante artículo 1° del Decreto Ejecutivo N° 34078 del 24 de octubre\nde 2007)\n\nArtículo 39.-Los funcionarios de la Oficina de Administración de Instituciones y Servicios de\nBienestar Social del Instituto Mixto de Ayuda social, podrán asistir a las sesiones de asamblea\ngeneral o de junta directiva de las asociaciones de bienestar social cuando lo estimen pertinente.\nToda solicitud de asistencia de un representante de la referida unidad de administración, deberá\nhacerse con diez días hábiles de anticipación, a la fecha de celebración de la sesión.\n\nArtículo 40.-El ejercicio administrativo y fiscal de cada asociación durará un año. Al cabo de éste\nse deberán presentar los informes pertinentes a la Oficina de Administración de Instituciones y\nServicios de Bienestar Social del Instituto Mixto de Ayuda Social.\n\nArtículo 41.-En caso de disolución de asociaciones de bienestar social, la Oficina de administración\nde Instituciones y Servicios de Bienestar Social del Instituto Mixto de Ayuda social, solicitará al\nMinisterio de Justicia y Gracia realizar las gestiones correspondientes. Dicha solicitud se hará por\nescrito, acompañada de los documentos necesarios cuando concurran las causales señaladas en los\nartículos 13, 14 y 27 de la Ley de Asociaciones y sus reformas.\n\nArtículo 42.-Una asociación de bienestar social se disuelve administrativamente cuando:\n\na) El número de asociados elegibles sea inferior al necesario para integrar el órgano directivo.\n\nb) Se haya conseguido el fin temporal o transitorio para el cual fue fundada o haya imposibilidad\nlegal o material para la consecución de dicho fin.\n\nc) Sobrevenga la privación de su capacidad jurídica como consecuencia de su declaratoria de\ninsolvencia o concurso, de variación en el objeto perseguido, del cambio de naturaleza de su\npersonería jurídica o por no haber renovado el órgano directivo en el año siguiente al término\nseñalado en los estatutos para el ejercicio del mismo.\n\nd) Cuando lo soliciten dos tercios o más de los asociados.\n\nEn presencia de las causales anteriores, el Ministerio de Justicia y Gracia, procederá a efectuar un\nestudio que respalde la solicitud de disolución de parte de la Oficina de Administración de\nInstituciones y Servicios de Bienestar Social del Instituto Mixto de Ayuda Social.\n\nCAPÍTULO IX\n\nFiscalización de las asociaciones\n\nArtículo 43. Compete al Ministerio de Justicia y Paz, por\nintermedio de la Dirección o Subdirección del Registro de Personas Jurídicas\ndel Registro Nacional. la fiscalización de las entidades inscritas conforme lo\ndispuesto en la Ley de Asociaciones, en los siguientes supuestos:\n\na) Cuando se tenga conocimiento de una\nincorrecta administración de las asociaciones.\n\nb) Cuando exista inconformidad con la\ncelebración de asambleas, en virtud de violaciones a la Ley de Asociaciones, su\nReglamento o los estatutos internos.\n\nc) Cuando se viole el debido proceso en cuanto\na afiliación, desafiliación o expulsión de asociados. irrespetando la Ley, su\nReglamento o los estatutos del ente.\n\nd) Todo otro asunto que se relacione\ndirectamente con la administración de las asociaciones, quedando excluido el\naspecto contable el cual será competencia de la autoridad correspondiente.\n\nPara cumplir su cometido, el órgano encargado\npodrá proceder a investigar una vez que el gestionante,\nasociado o tercero con interés legítimo, haya demostrado que agotó, previamente\na la presentación de la solicitud, la vía interna ante el órgano competente de\nla asociación.\n\nPara la investigación, se estudiarán los\ndocumentos aportados, libros que se presenten una vez solicitados y todo otro\ntipo de documento que justifique la gestión y resolverá en forma considerada lo\nque corresponda.\n\nEl agotamiento de la vía interna comprende la\npresentación de la solicitud ante el órgano competente de la asociación y la\nrespuesta de dicho órgano al gestionante, o bien, el\ntranscurso del plazo establecido en el estatuto sin que se cuente con respuesta\nalguna.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 44.-Cuando alguna asociación incurra en alguno de los supuestos del artículo 34 de la Ley,\nse procederá a decretar su disolución en vía administrativa si es el caso, debiendo remitirse\nposteriormente todos sus atestados a la Procuraduría General de la República para lo que\ncorresponda.\n\nArtículo 45.-El órgano competente para fiscalizar las asociaciones podrá intervenir de oficio en\naquellas declaradas de utilidad pública, que ejecuten programas con el Estado o hayan recibido\nbienes o fondos del Estado o sus Instituciones.\n\nArtículo 46.-En la fiscalización de asociaciones declaradas de bienestar social, la Oficina de\nAdministración de Instituciones y Servicios de Bienestar Social del Instituto Mixto de Ayuda Social\nserá parte en el procedimiento.\n\nArtículo 47. El procedimiento a seguir en las\nfiscalizaciones en cuanto a sus formalidades, lo es por analogía el de la\ngestión administrativa, contemplado en el Título VI Capítulo IV del presente\nReglamento del Registro de Personas Jurídicas.\n\nLo resuelto tendrá alzada ante el superior\ncorrespondiente.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 48.-El órgano competente podrá convocar a Asamblea General de asociados a través del órgano\ndirectivo de la asociación, por solicitud formal y razonada de un asociado, cuando constate\nirregularidades y estime imprescindible la medida.\n\nArtículo\n49. Tanto la Dirección como la Subdirección del Registro de Personas\nJurídicas podrán ordenar, al órgano o personas que estime pertinente, realizar\nla convocatoria a asamblea. Si la asamblea no se realiza dentro de los dos\nmeses siguientes al recibo de la notificación de la resolución que así lo\nordena, podrán interponer causa por desobediencia a la Autoridad, actuando en\nejercicio de sus funciones, de conformidad con lo estipulado en el artículo 314\ndel Código Penal.\n\n(Así reformado por el artículo 198 del Reglamento del registro de personas\njurídicas, aprobado mediante decreto ejecutivo N° 44648 del 5 de setiembre del\n2024)\n\nArtículo 50.-Derogatoria. Se deroga el Decreto Ejecutivo Nº 18670-J de 20 de diciembre de 1988.\n\nArtículo 51.-Vigencia. Este decreto\nrige a partir de la fecha de su publicación.\n\n Dado en la Presidencia de la república.-San José, a\nlos diecisiete días del mes de abril del dos mil uno.", "body_en_text": "in the entirety of the text\n\n-\n\nFull Text of Regulation 29496\n\nRegulation to the Law of Associations\n\nFull Text record: 16DB16\n\nNo. 29496-J\n\nTHE PRESIDENT OF THE REPUBLIC\n\nAND THE MINISTER OF JUSTICE AND GRACE\n\nBased on subsections 3) and 18) of Article 140 of the Political Constitution.\n\nConsidering:\n\n1º- That the Regulation to the Law of Associations No. 218 of August 8, 1939, and its amendments, which is Executive Decree No. 18670-J of December 20, 1988, requires adjustment to the current national and registry reality;\n\n2º- That by Law No. 7800 of April 30, 1998, the operation and corresponding registration of Sports Associations was transferred to the Registry of Associations;\n\n3º- That registry procedures regarding appeals and oppositions in matters of associations must be unified;\n\n4º- That oversight of associations must be the competence of both the Directorate and the Subdirectorate of Legal Entities, both offices being part of the registry entity, therefore its procedure must also be adapted to that used for registry purposes. Therefore,\n\nThey decree:\n\nRegulation to the Law of Associations\n\nCHAPTER I\n\nGeneral Provisions\n\nArticle 1. It is the responsibility of the Ministry of Justice and Peace, through the Department of Associations of the Registry of Legal Entities of the National Registry, to authorize:\n\na) The operation and corresponding registration of associations constituted in accordance with Law No. 218 of August 8, 1939, and its amendments, in relation to Law No. 6739 of April 28, 1982.\n\nb) The operation and corresponding registration of Sports Associations in accordance with Law No. 7800 of April 30, 1998, published in Supplement (Alcance) No. 20 to La Gaceta No. 103 of May 29, 1998.\n\nc) The operation and corresponding registration of branches with legal personality distinct from the principal association, when the latter's bylaws permit it.\n\nd) Regarding associations domiciled abroad, the acts referred to in Article 16 of the Law of Associations.\n\ne) The registration of amendments to the bylaws, legal personality, legal representatives, and other acts subject to registration.\n\nf) The registration of the declaration of public utility of associations.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 2. Regarding the name, the acronym of the association may be used; for registration purposes, the name must be registered first and then the acronym, being able to use either indistinctly. The name of the association may be expressed in any language, provided that its Spanish translation is recorded. In the case of special forms of associations in accordance with Article 30 of the Law of Associations, they must be distinguished by the terms \"Federation\", \"League\", or \"Union\".\n\nArticle 3. The formalities for the constitution of a federation, confederation, league, or union, in accordance with Articles 30 and 31 of the Law, are the same as those used for the constitution of an association, with the exception of the attendance of ten natural persons as founders, with the caveat that the number of delegates cannot be less than that required to form the entity's bodies.\n\nArticle 4. The Department of Associations of the Registry of Legal Entities shall prepare, in succinct form, the notice referred to in Articles 19 and 20 of the law.\n\nThe publication of the notice in the Official Gazette La Gaceta and the issuance of the corresponding edict shall be carried out through an automatic process in digital format; the procedure shall be determined by the Directorate of the Registry of Legal Entities, and the interested party must cover the costs established for the publication.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 5. To form part of the essential bodies, one must be an active member. An active member is understood to be that person who holds rights and obligations in the association and who is empowered to act within it, in accordance with its bylaws.\n\nArticle 6. The Association that establishes the mutuality fund (fondo de mutualidad) for the benefit of the members, in accordance with Article 25 of the law, must guarantee the administration of those funds with a fidelity bond (póliza de fidelidad) satisfactory to the Ministry of Justice and Grace, prior to the opinion of an authorized public accountant.\n\nCHAPTER II\n\nBodies of the Association\n\nArticle 7. The Ordinary General Assembly is responsible for:\n\na) Appointing the members of the directive body and the oversight body (fiscalía) or any other body created by the assembly of members, their integration when it is responsible for doing so, and their replacement, in accordance with the procedure established in the bylaws, except as provided in Article 10 of this Regulation. The integration of the directive body may be carried out, in addition to the general assembly, by the directive body itself as indicated in the bylaws.\n\nb) Reviewing, approving, or rejecting the annual reports rendered to it by the directive body and the oversight body.\n\nc) Others indicated in the bylaws.\n\nArticle 8. The Extraordinary General Assembly is responsible for:\n\na) Reviewing amendments to the bylaws.\n\nb) The dissolution of the association.\n\nc) When applicable, the replacement of the members of the association's bodies, which shall be understood to be for the remainder of the corresponding term.\n\nd) Appeals in the event of the expulsion of a member, if so established in the bylaws.\n\ne) Approving the transformation or integration of the association into another entity.\n\nThe extraordinary general assembly shall meet only to address the matters expressly included in the convocation.\n\nArticle 9. For the management of the association's affairs, the general assembly may appoint officials such as managers, attorneys-in-fact, agents, or representatives, with the titles and powers it deems appropriate, who may or may not be members. This power may be delegated to the directive body or to those holding representation, if so established in the bylaws.\n\nArticle 10. The resolutions adopted by the competent bodies, relating to total or partial renewals of members of the directive body, the amendment of bylaws, and the partial renewal of the directive body carried out by the same body in cases so determined by the bylaws, must be recorded in the corresponding book.\n\nArticle 11. The directive body is responsible for enforcing the association's policies, in accordance with the provisions of the law and the bylaws. If the bylaws so establish, in the event of a vacancy, it may appoint a substitute from among the members, provided that the number of members to be replaced does not exceed one-third of the total.\n\nArticle 12. The oversight body (fiscalía) is responsible for ensuring compliance with the Law, its Regulation, and the bylaws. It must be composed of at least one active member of legal age. The fiscal may convene ordinary or extraordinary sessions of the general assembly in the event of an omission by the directive body.\n\nCHAPTER III\n\nRegistration Requirements\n\nArticle 13. In addition to the requirements established by Article 7 of the law, the association's bylaws must contain:\n\na) The exact legal domicile of the association.\n\nb) The manner of electing and integrating the directive body, and the exact term of appointment (start date and expiration date).\n\nc) The grounds and procedure for disaffiliation or expulsion, in order to guarantee due process for the member.\n\nd) Indication of the month and fortnight in which the annual ordinary assembly is held.\n\ne) The type of guarantee that the treasurer must provide for the performance of their duties and the body that sets the amount of that guarantee.\n\nf) The procedure for appointing liquidators in the event of voluntary dissolution.\n\ng) The procedure for exhausting internal remedies (agotar la vía interna), which must indicate before which body or bodies of the Association the filing must be made and the time that body has to respond. The written submission intended to exhaust internal remedies must be framed solely within the assumptions of Article 43 of this Regulation.\n\nWhen the articles of incorporation are authenticated by a lawyer, the directive body must record that a minimum of 10 persons who meet the requirements attended the constituent assembly, in accordance with the provisions of the Law of Associations.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 14. Any document submitted to the Department of Associations signed by the president and the secretary must be on legal-sized paper and must have the security form (boleta de seguridad) of the authenticating notary attached. In the case of protocolization of minutes, the testimonial copy must be prepared on security paper of the authorizing notary and comply with the stipulations regarding the security form. In addition to the foregoing, the minutes must comply with the requirements established by the Regulation of the Public Registry. A copy on plain paper or a photocopy of the original document must also be attached.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 15. Documents relating to the registration of minutes must be subject, where applicable, to the provisions contained in the applicable registry regulations.\n\nIn the case of protocolized documents, the notary must attest to the mentioned requirements based on a review of the respective books.\n\nIn the case of documents relating to amendments to the bylaws or changes to the directive body that are not protocolized, the president and the secretary may transcribe the relevant portions of the minutes and record at the foot thereof the following aspects:\n\na) That the transcribed resolutions are final and that the minutes where they are recorded are duly signed.\n\nb) That the transcribed minutes are a faithful and exact copy, or of the relevant portions as appropriate, and are recorded in the respective minutes book of the assemblies.\n\nc) That the minutes book is authorized, the authorization date, and the office that authorized it.\n\nd) That the convocation was made in accordance with the bylaws, that the required quorum was present at the session of the corresponding body, and that the resolutions were adopted by the votes required by the bylaws.\n\nIf the Association is subject to a cause for extinction under Article 13, subsection d) of the Law of Associations, and the appointment of a directive body is requested, its registration is admissible provided that the minutes of appointment for the pending periods are submitted to the Registry in chronological order; otherwise, the filing entry (asiento de presentación) shall be cancelled.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 16. In the case of the constitution of Sports Associations and modifications to their bylaws, prior to their submission to the Registry, they must have the corresponding approval from the Instituto Costarricense del Deporte y la Recreación (ICODER).\n\nCHAPTER IV\n\nAppeals and Opposition\n\nArticle 17. Regarding the qualification of documents by the Registry, the provisions of Title III and Title IV, Chapter 1 of this Regulation of the Registry of Legal Entities and Law No. 3883, the Law on Registration of Documents in the Public Registry, shall apply.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 18. Oppositions to the registration of documents referred to in Articles 19 and 20 of the Law of Associations shall proceed for the reasons indicated in Articles 3 and 8 of the same regulatory body.\n\nArticle 19. A person with a legitimate interest in filing an opposition must do so in writing before the Directorate of Legal Entities within the period established for that purpose in Article 19 of the law; otherwise, the motion shall be rejected outright (ad portas). If the opposition is admitted, the Administrative Management (Gestión Administrativa) procedure established in Title VI, Chapter IV of this Regulation of the Registry of Legal Entities shall be applied by analogy.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nCHAPTER V\n\nLegalization of Books\n\nArticle 20. All associations must keep the following books duly legalized:\n\na) General Assembly Minutes.\n\nb) Directive Body Minutes.\n\nc) Member Registry.\n\nd) Journal.\n\ne) General Ledger.\n\nf) Inventories and Balance Sheets.\n\nSaid books shall be legalized by the Registry of Legal Entities. Only the resolutions recorded in the referred minute books, with a date subsequent to the legalization, may be registered in the Registry, with the exception of the articles of incorporation and the association's bylaws. The resolutions entered in the respective books must be in chronological order and comply with the requirements established in the association's bylaws.\n\nThe request for legalization of the books of Associations constituted after the entry into force of this Regulation shall be made upon submission to the Registry of the incorporation document of said Associations, with the payment of the fee corresponding to the legalization, indicating the name of each of the books and the volume number to be legalized.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 21. The Registry of Legal Entities may implement the issuance and legalization of Association books through the procedure it determines, and the Association's books may be issued and legalized in paper format or through a digital medium in keeping with technological advances. The issuance and legalization procedure shall be determined by the Directorate of the Registry of Legal Entities, while the cost shall be determined by agreement of the Administrative Board (Junta Administrativa) of the National Registry, in accordance with its competence.\n\nThe books shall be of loose leaves and subject to the following prescriptions:\n\na) The books shall have a maximum of 200 leaves.\n\nb) The loose leaves shall have printed on the front: the name of the association, its legal identification number (cédula jurídica), the book to which it belongs, and the volume number. They must also be numbered consecutively.\n\nc) The loose leaves may be printed or handwritten, provided that the indelible permanence of the text is guaranteed.\n\nThe loose leaves must be used on both sides consecutively, without leaving any blank space, except for the first page on which the opening and legalization thereof shall be recorded.\n\nThe loose leaves for the issuance of the books shall be provided by the Association. However, the Registry of Legal Entities may provide such leaves when so determined.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 22. The request for legalization for the first time must be made simultaneously with the act of requesting the constitution of the Association.\n\nOnce the Association is registered, a notice shall be recorded in the entry publicizing the pendency of completing the procedure for the legalization of books, which shall state \"pending completion of book legalization,\" which shall be lifted upon the delivery of the duly legalized books.\n\nThe loose leaves that shall form the different books, once the Association is registered, shall be submitted to the Technical Standardization Subprocess (Subproceso de Normalización Técnica) as follows:\n\na) The representative or attorney-in-fact of the Association must appear at the Service Window (Ventanilla) of said Subprocess, with identification document and stating by sworn declaration before the official an email address for notification purposes, in accordance with Executive Decree 44428 MJP.\n\nb) The loose leaves shall have printed on the front: the name of the association, its legal identification number, the book to which it belongs, and the volume number. They must also be numbered consecutively.\n\nBooks requested for the first time, or due to completion, loss, or deterioration, shall be legalized and returned within a maximum period of eight calendar days, and must be collected by the secretary or their special attorney-in-fact in the case of legal books, and by the treasurer or their special attorney-in-fact in the case of accounting books, in accordance with Articles 22 of Law of Associations No. 218 and 1256 of the Civil Code.\n\nNeither the request nor the referred notice are subject to expiration, for the purpose of completing the book legalization procedure.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 23. Books that have not been legalized within one year from their submission because the request is defective and that are in the custody of the Institution, or those that, having been duly legalized, have not been collected within 90 calendar days from their authorization, shall be destroyed, without any liability arising for the National Registry.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 24. The request for authorization of new books due to completion or deterioration must be signed by the representative or attorney-in-fact of the Association, indicating their full qualifications, or in the absence thereof, by two members of the directive body whose appointment is recorded in the Registry, acting jointly, their statement being sufficient to verify said absence. In both cases, their signatures must be authenticated by a lawyer or notary, meeting the following requirements:\n\na) Indicate the name of the Association and legal identification number, the type and number of the book that was completed, and the number of the new book requested.\n\nb) The book in use must be provided, leaving the last page blank for its closing by the National Registry. In the legalization procedure, the Registry is not competent to review the content of the entered minutes, which is a matter of internal control for each association.\n\nc) The loose leaves to form the new book to be authorized, complying with the requirements of subsection b) of Article 21.\n\nd) Payment of the corresponding taxes.\n\ne) In the case of accounting books, a certification from an authorized public accountant must be provided, stating that the accounting records are up to date; otherwise, a sworn declaration from the President and Treasurer of the Association must be provided, indicating the reasons why the accounting records are not up to date or whatever is applicable in that case.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 25. Registered associations that do not have legalized books, that have been lost, stolen, completed, or are deteriorated, and whose legal personality is expired, may request legalization within the following year even if they fall within the scenario established in subsection d) of Article 13 of the Law. In this case, the request must contain:\n\na) They must indicate said situation, and the request shall be signed by the president, the secretary, and the fiscal of the association, or at least two of them, whose appointment is recorded as registered in the Registry, and their signatures shall be authenticated by a lawyer.\n\nb) Provide payment of the corresponding taxes, as provided for the first legalization authorization.\n\nc) In the event that the Registry does not have the issuance of the books available, these must be provided by the interested party.\n\nThe general assembly minutes book shall be authorized first, so that, with a date subsequent to the authorization, they may hold the general assembly and elect the new directive body in accordance with the bylaws. The other books shall be authorized once the registration of the directive body is completed.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 26. In the event of loss or theft of the books, the requirements for submitting the replacement request are:\n\na) Indicate the full qualifications and signature of the legal representative of the association, indicating the name and legal identification number, or in the event of their absence, of two other members of the directive body whose appointment is recorded in the Registry and is current, acting jointly, their statement being sufficient to verify said absence. In both cases, their signatures shall be authenticated by a lawyer or notary.\n\nb) Provide the publication of a notice once in the Official Gazette (Diario Oficial) or in a printed or digital newspaper of national circulation, in order to receive objections before the Registry of Legal Entities, through Administrative Management (Gestión Administrativa). The edict must contain at least the name and legal identification number of the Association, and the type and number of the lost book. The cost of its publication shall be borne by the interested party.\n\nc) In the case of replacement of accounting books, a certification from an authorized public accountant must be provided stating that the accounting records are up to date; otherwise, a sworn declaration from the president and treasurer of the association must be provided, indicating the reasons why the accounting records are not up to date.\n\nd) Provide payment of the corresponding taxes, as provided for the first legalization authorization.\n\ne) In the event that the Registry does not have the issuance of the books available, these must be provided by the interested party.\n\n(As amended by Article 198 of the Regulation of the Registry of Legal Entities, approved by Executive Decree No. 44648 of September 5, 2024)\n\nCHAPTER VI\n\nDeclaration of Public Utility\n\nArticle 27. The request for a declaration of public utility (declaratoria de utilidad pública) made by an association must be submitted by its legal representative to the head of the Ministry of Justice and Grace, who shall refer it to the Legal Directorate (Dirección Jurídica) of that Ministry for the respective processing.\n\nArticle 28. Requirements for requesting the declaration of public utility. A formal and reasoned request must be submitted, in which the following requirements are suitably accredited:\n\na) Details of the reasons why the Association, in its activity and development, is considered particularly useful for the interests of the State and fulfills a social need. The request must be authenticated by a legal professional.\n\nb) Certification of current legal personality, registration citations, and the date on which the requesting association was registered in the Public Registry.\n\nc) A summary indication of the programs and projects in which the benefits of the declaration will be used.\n\nd) A certified copy of the Bylaws.\n\ne) A certification from an Authorized Public Accountant, confirming that the accounting records are up to date and in order.\n\nf) A recommendation from a Ministry or State Institution related to the objectives of the Association, accompanied by a copy of the technical study conducted by a unit of that Institution.\n\ng) Recommendations from natural or legal persons who benefit from the activity carried out by the Association, duly authenticated by a legal professional.\n\nh) A sworn declaration of commitment to subject the control of its finances to the regime indicated by the Ministry of Justice and Grace.\n\ni) A proposed amendment to the bylaws, regulating the form and manner for the preparation of an annual budget of expenses and income, which shall be approved as provided in the bylaws.\n\nj) Have been registered in the Registry of Associations for at least three years.\n\nk) Indicate a place for notifications.\n\nArticle 29. During the processing of the request for a declaration of public utility, the Legal Directorate of the Ministry of Justice and Grace may require the requesting association to submit reports, audits, and any documentation it deems necessary for the study of the request. Once the study of the submitted documentation is completed, the officials of the Legal Directorate shall conduct a field visit to verify the development of the requesting party's programs and projects.\n\nArticle 30. Having completed the study of the submitted documentation and the field visit, the Legal Directorate of the Ministry of Justice and Grace, within a term of thirty calendar days, must render its recommendation regarding the association's request for a declaration of public utility to the Ministerial Office, so that the Head of the Institution may resolve the filed request. Once the recommendation cited in the previous article receives the approval of the Head, the Legal Directorate of the Ministry of Justice and Grace shall prepare the respective Executive Decree granting the declaration of public utility to the requesting association and shall forward it for the respective processing, or it shall notify the requesting Association of the reasons for the rejection of its request, as the case may be.\n\nArticle 31. The Ministry of Justice and Grace shall accredit to the Registry of Associations and the Exemptions Department (Departamento de Exenciones) of the Ministry of Finance the associations that have been declared of public utility, by means of a communication it shall send for that purpose. The interested party must manage the registration of said declaration before the Registry of Associations. This registration shall be made by submitting to the Registry the protocolizations of the executive decree granting the benefit.\n\nArticle 32. Associations declared of public utility shall enjoy the benefits and franchises that the Executive Branch grants according to law. They must submit to the Legal Advisory Office (Asesoría Jurídica) of the Ministry of Justice and Peace an annual report on their management, referring to the benefit they were granted and its utilization for the community, without the need for an express request. The deadline for the submission of the annual report is during the months of January, February, and up to and including the last business day of March.\n\n(As amended by Article 1 of Executive Decree No. 44567 of July 8, 2024)\n\nArticle 32 bis. The minimum content of the annual management report shall be as follows:\n\na) It must be submitted and signed by the legal representative; if the board of directors is not yet registered, a certified copy of the document in the process of registration must be provided, addressed to the Ministry of Justice and Peace.\n\nb) A detailed report on the projects carried out and their impact, whether at the national, communal, or sector level to which they direct their work, as well as their respective justification.\n\nc) A detailed report on the projects in progress.\n\nd) A minimum of three names of natural or legal persons who are directly benefited by the association, with their respective identification number and means of contacting them.\n\ne) A report from the president or legal representative of the association indicating the budgeted amount and the amount executed in fulfilling the programs and projects carried out, duly compared with the accounting report.\n\nf) A report on the amount of the projected budget approved at the last assembly for the current period.\n\ng) In the event that there are modifications to the bylaws, indicate the changes and provide a certified copy, where relevant, by a notary public, or a certification from the National Registry of the document registering the amendment.\n\nh) Record the telephone numbers and indicate a means for receiving notifications. It is the association's responsibility to keep the data updated, with the understanding that future communications shall be validly made to the means indicated in the file, even if these are not updated.\n\ni) An accounting report duly signed by the legal representative and an authorized public accountant, with the corresponding legal seals and stamps, detailing the income, expenses, and investments for the months of January through December.\n\nj) A copy of the income tax declaration for the period of the report's submission and the acknowledgment of receipt (acuse de recibido) from the Ministry of Finance.\n\nk) A report from the oversight body (fiscalía) duly signed, addressed to the Ministry of Justice and Peace, indicating: the fulfillment or non-fulfillment of the projects detailed by the legal representative, whether sound administration of the resources obtained as a result of the declaration of public utility was carried out, and any other observations deemed pertinent.\n\nThe complete report must be in digital format, stored on a storage device, which must be delivered inside a sealed envelope, labeled with the association's name and the year of submission, accompanied by a physical document to acknowledge receipt of their delivery.\n\n(As added by Article 2 of Executive Decree No. 44567 of July 8, 2024)\n\nArticle 33.—The Legal Directorate of the Ministry of Justice and Grace may at any time request from Associations declared of Public Utility reports on their management, audits, financial controls, and others it deems pertinent to ensure the development and fulfillment of the Association's objectives. Likewise, it may request the Directorate or Subdirectorate of Legal Persons of the National Registry to intervene ex officio in order to supervise these associations.\n\nArticle 33 bis.—The declaration of public utility shall be revocable at any time; however, in the event of non-submission or incomplete submission of the activities report, the association shall be given a single warning, within a period of ten business days.\n\nLikewise, the repeal of the public utility status shall be carried out by means of a reasoned resolution resulting from the procedure for the repeal of the public utility benefit, which shall be governed by the provisions of the General Law of Public Administration; the grounds for repealing the public utility benefit are the following:\n\na) It is determined that the activity and development of the association are no longer particularly useful for the interests of the State or do not fulfill a social need.\n\nb) When the reasons for which the declaration was granted have disappeared.\n\nc) There is no utilization, for the benefit of the community, of the benefit granted to them.\n\nd) It is proven that the association's activities are for profit.\n\ne) The annual report is not submitted.\n\nf) When the warning referred to in the first paragraph of this article has been issued, due to the omission of the requirements established in Article 32 bis of this regulation, and, the indicated period having elapsed, the requirements have not been fulfilled.\n\ng) For any other circumstance deemed contrary to the purposes pursued by the declaration of public utility.\n\n(Thus added by Article 2 of Executive Decree No. 44567 of July 8, 2024)\n\nArticle 33 ter.—In the event that any association renounces the declaration of public utility, it must submit the corresponding documentation to the Legal Advisory Office of the Ministry of Justice and Peace, which, without further procedure, shall proceed to carry out the repeal.\n\n(Thus added by Article 2 of Executive Decree No. 44567 of July 8, 2024)\n\nCHAPTER VII\n\nAssociations domiciled abroad\n\nArticle 34.—In the case of Article 16, subsection 2) of the Law of Associations, those registered abroad may act in Costa Rica by appointing a general agent-in-fact and must fulfill the following requirements:\n\na) Submit a public instrument containing:\n\n1. Purposes of the Association, full name and qualifications of its representatives, duration of the principal association.\n\n2. Granting of power of attorney to the agent designated, indicating their qualifications.\n\n3. Express statement that the agent and the organization, as applicable, submit to the laws and courts of Costa Rica regarding all acts or contracts they execute or that are to be executed in the country, and expressly waive the laws of their domicile.\n\n4. Certification that the grantor of the power of attorney has sufficient capacity to do so.\n\nb) Suitable document providing public attestation that the association is legally constituted in accordance with the laws of its domicile.\n\nc) Acceptance of the power of attorney by the agent-in-fact.\n\nd) Copy of the bylaws and their amendments.\n\ne) Copy of the power-of-attorney deed.\n\nf) In the event that the documentation is written in another language, an official translation into Spanish must be provided, except as stipulated by Articles 72 and 109 of the Notarial Code.\n\nArticle 35.—In the event it is determined that the purposes and nature pursued by the association domiciled abroad are contrary to the Costa Rican legal system, the Associations Department shall deny its registration.\n\nArticle 36.—The Associations Department must qualify and authorize the registration of the grantor entity. The power-of-attorney document shall be forwarded to the Persons Section so that the corresponding processing may be carried out. Once the power of attorney is registered in the Persons Section, the Associations Department shall proceed to open a file with the registered power of attorney and the other attached documents.\n\nCHAPTER VIII\n\nSocial welfare associations\n\nArticle 37.—The Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid shall grant the \"Social Welfare\" status to associations constituted for that purpose, following a technical study of their nature, regardless of whether or not they are registered in the Registry of Associations.\n\nArticle 38.—(Thus repealed by Article 1 of Executive Decree No. 34078 of October 24, 2007)\n\nArticle 39.—Officials of the Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid may attend the sessions of the general assembly or board of directors of social welfare associations when they deem it pertinent. Any request for the attendance of a representative of the referred administration unit must be made with ten business days' notice prior to the date the session is held.\n\nArticle 40.—The administrative and fiscal year of each association shall last one year. At the end thereof, the relevant reports must be submitted to the Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid.\n\nArticle 41.—In the event of dissolution of social welfare associations, the Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid shall request the Ministry of Justice and Grace to carry out the corresponding procedures. Such request shall be made in writing, accompanied by the necessary documents when the grounds indicated in Articles 13, 14, and 27 of the Law of Associations and its amendments are present.\n\nArticle 42.—A social welfare association is administratively dissolved when:\n\na) The number of eligible associates is less than that necessary to form the governing body.\n\nb) The temporary or transitory purpose for which it was founded has been achieved, or there is legal or material impossibility of achieving said purpose.\n\nc) The loss of its legal capacity occurs as a consequence of its declaration of insolvency or bankruptcy, a variation in the object pursued, a change in the nature of its legal personality, or failure to renew the governing body in the year following the term stipulated in the bylaws for its exercise.\n\nd) When requested by two-thirds or more of the associates.\n\nIn the presence of the foregoing grounds, the Ministry of Justice and Grace shall proceed to carry out a study to support the dissolution request from the Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid.\n\nCHAPTER IX\n\nSupervision of associations\n\nArticle 43. The Ministry of Justice and Peace is responsible, through the Directorate or Subdirectorate of the Registry of Legal Persons of the National Registry, for the supervision of registered entities pursuant to the provisions of the Law of Associations, in the following cases:\n\na) When there is knowledge of improper administration of the associations.\n\nb) When there is disagreement with the holding of assemblies, by virtue of violations of the Law of Associations, its Regulation, or the internal bylaws.\n\nc) When due process is violated regarding the affiliation, disaffiliation, or expulsion of associates, disregarding the Law, its Regulation, or the entity's bylaws.\n\nd) Any other matter directly related to the administration of the associations, excluding the accounting aspect, which shall be the competence of the corresponding authority.\n\nTo fulfill its task, the responsible body may proceed to investigate once the petitioner, associate, or third party with legitimate interest has demonstrated that they exhausted, prior to submitting the request, the internal remedy before the competent body of the association.\n\nFor the investigation, the documents provided, books submitted once requested, and any other type of document justifying the action shall be studied, and it shall resolve in a considered manner as appropriate.\n\nThe exhaustion of the internal remedy includes the submission of the request before the competent body of the association and the response from said body to the petitioner, or the lapse of the period established in the bylaws without any response having been provided.\n\n(Thus amended by Article 198 of the Regulation of the Registry of Legal Persons, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 44.—When any association incurs any of the cases of Article 34 of the Law, its administrative dissolution shall be decreed if applicable, and all its records must subsequently be sent to the Attorney General's Office of the Republic for appropriate action.\n\nArticle 45.—The body competent to supervise associations may intervene ex officio in those declared of public utility that execute programs with the State or have received property or funds from the State or its Institutions.\n\nArticle 46.—In the supervision of associations declared of social welfare, the Administration Office of Social Welfare Institutions and Services of the Joint Institute of Social Aid shall be a party to the proceeding.\n\nArticle 47. The procedure to be followed in supervisions, as to its formalities, is by analogy that of administrative proceeding, set forth in Title VI, Chapter IV of this Regulation of the Registry of Legal Persons.\n\nThe decision rendered shall have appeal before the corresponding superior.\n\n(Thus amended by Article 198 of the Regulation of the Registry of Legal Persons, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 48.—The competent body may convene a General Assembly of associates through the governing body of the association, at the formal and reasoned request of an associate, when it verifies irregularities and deems the measure essential.\n\nArticle 49. Both the Directorate and the Subdirectorate of the Registry of Legal Persons may order the body or persons they deem pertinent to issue the call for an assembly. If the assembly is not held within two months following the receipt of the notification of the resolution ordering it, they may file a complaint for disobedience to Authority, acting in the exercise of their functions, in accordance with the provisions of Article 314 of the Penal Code.\n\n(Thus amended by Article 198 of the Regulation of the Registry of Legal Persons, approved by Executive Decree No. 44648 of September 5, 2024)\n\nArticle 50.—Repeal. Executive Decree No. 18670-J of December 20, 1988 is repealed.\n\nArticle 51.—Effective Date. This decree takes effect as of the date of its publication.\n\nGiven at the Presidency of the Republic.—San José, on the seventeenth day of April, two thousand one." }