On September 9, the Secretary of Finance and Public Credit, Arturo Herrera, presented to the Chamber of Deputies a tax reform that proposes limiting the financing of organizations, foundations and trusts authorized to receive donations deductible from Income Tax (ISR). When more than 50% of its funds come from sources unrelated to its corporate purpose, they may lose their permission to operate. They must also allocate all their assets to other entities authorized to receive donations deductible from ISR. According to the current law, there are 12 activities that would be covered by this restriction, including welfare, educational, research, cultural, and ecological organizations. Currently, the Law of Civil Society Organizations prohibits donations from sources that do not match the corporate purpose registered by the institution. The objective declared by the Mexican authorities is “to prevent these entities from carrying out activities aimed at obtaining a profit.