Transparency

Tax status

Fundación Loros is a non-profit entity incorporated under Colombian private law, NIT 901.597.480-2. The DIAN (Colombia's tax authority) has qualified the Foundation as a taxpayer under the Special Tax Regime (Régimen Tributario Especial, RTE) for tax year 2026, through Resolution No. 2026006554639302419 of October 14, 2026, issued by the Cartagena Tax Office, in accordance with the Colombian Tax Code and Decree 2150 of 2017.

The qualification is recorded in the Foundation's RUT (tax registry responsibility 04, Special Tax Regime). Like every entity in the regime, the Foundation must renew its standing with the DIAN each year; this page will be updated with each renewal.

If you donate: under Article 257 of the Colombian Tax Code, donations to entities in the Special Tax Regime entitle the donor to an income tax credit equal to 25% of the amount donated, within the limits and requirements set by law. This applies to people and companies that file income tax in Colombia; if that is your case, ask us for your donation certificate.

Financial model

Chapter III of the bylaws (articles 10 to 13) defines the permitted income sources and rules for use of resources. Fundación Loros is financed exclusively through:

1. Resources generated by the meritorious activities of the corporate purpose (educational programs, volunteer experience, wildlife sponsorship).
2. Direct donations from individuals and legal entities, including digital micro-donation platforms.
3. Corporate donations and sponsorships aligned with the corporate purpose.
4. Payments for Environmental Services and other environmental financing incentives provided for in Colombian law.
5. International cooperation, multilateral funds, and conservation support programs.
6. Agreements with public and private entities, universities, and research centers.
7. Returns from the endowment fund and surpluses reinvested in the corporate purpose.
8. Voluntary contributions from members and ad honórem contributions.
9. Other lawful income compatible with the non-profit nature of the entity.

Prevention of money laundering and terrorism financing

Fundación Loros complies with the provisions of Ley 1957 de 2019 and applies due diligence to the origin of all significant donations, in line with the Regulatory Compliance Code. Resources whose origin cannot be verified are not accepted, nor are donations conditioned on considerations that would compromise the independence of the entity.

Non-profit rules and self-regulation

Spending priorities

Article 12 of the bylaws establishes the order in which resources are allocated, based on operational availability: (1) rehabilitation and release of animals in care; (2) environmental education and awareness in the community; (3) restoration of the tropical dry forest and ecological infrastructure; (4) research and documentation of protocols and outcomes.

Caps on executive compensation

Fundación Loros is bound by the 30% of total annual expenditure limit applicable to compensation for founders, directors, and their family members, in accordance with Article 356-1 of the Tax Code.

Ad honorem status of the Permanent Founder

The role of Permanent Founder is unpaid under Article 12, paragraph 4. This condition is structural to the lean operating model described in Article 14 and serves as a safeguard against the diversion of resources toward governance expenses.

Lean operating model

Article 14 prioritizes the management of third-party land through loan-for-use agreements and territorial stewardship, avoiding the accumulation of real estate and the associated costs (property taxes, security, fencing). The operational core at Finca El Paraíso occupies between 2 and 5 hectares within the property's total 60 hectares (Article 15).

Distribution of the Last Financial Year

The consolidated data for the first financial year closed under the 2026 statutory reform will be available in the next annual management report.

The report will include the income statement, the endowment fund balance, the distribution of spending across the four priority lines of Article 12, and the execution report for the commitments made before CARDIQUE under Resolution No. 1972 of 2022.