Delimitación conceptual de las asignaciones permanentes de las entidades sin ánimo de lucro a partir de la Ley 1819 de 2016 y su decreto reglamentario 2150 de 2017
In this research, we study the issues concerning the Law 1819 of 2016 in its articles 140 to 164, which modified substantially the procedural rules regarding the treatment of the non-profit organizations. Specifically, we discuss subjects related to the destination and computing of the surplus determined by these entities. We study as well the regulation of this law in the Decrees 1625 of Octubre 11, 2016 and 2150 of December 20, 2017. Additionally, we question aspects of the changes made in the legal management given to the permanent allocations (asignaciones permanentes), which is the main subject of the dissertation. And we analyze how the new law alters the former regulation contained in the decree 4400 of 2004 changing the determination of the permanent allocations, and defining the possibilities for its destination according to the law.
Fuente:
Universidad Externado de Colombia
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Tesis