AC organizations are permitted to engage in economic activities so long as they are not the main objective of the organization (CCDF Article 2670). The 2019 Presidential decree declares that a given organization is obligated to pay taxes if they allocate more than 10% of their income towards activities unrelated to their main purpose. (LISR Article 9). IAPs are allowed to pursue economic activities which are approved by The National Institute for Social Development (INDESOL), including purchasing property, making loans, and investing. Civil society is allowed to engage in economic activities, but are prohibited from engaging in speculative financial activity that could possibly result in a great loss in funds, such as trading stocks.
