Latin America & the Caribbean Program

ICNL works with partners across Latin America and the Caribbean to promote a legal environment that strengthens civil society, advances freedom of association, fosters philanthropy, and enables public participation.

Our work has helped expand civic space in the region and empowered civil society leaders to navigate complex legal environments.

Be sure to browse our Focus AreasKey Resources, and Country Overviews.

Our Impact in the Region

Highlights

Brazil Tax Reform and Civil Society: Implications for Nonprofit Funding and Tax Exemptions

Brazil Tax Reform and Civil Society: Implications for Nonprofit Funding and Tax Exemptions

Brazil is undergoing a sweeping tax reform that is reshaping the legal and fiscal environment for civil society organizations. In this analysis, Eduardo Szazi of Szazi, Bechara, Storto, Reicher Figueiredo Lopes Advogados, an ICNL partner organization, examines key reforms, including changes to nonprofit tax exemptions, grant-making rules, and fiscal incentives ... Read More

What We Do

Indigenous leaders in Ecuador’s Amazon region assess the laws regulating their organizations against international standards for freedom of association. (Photo credit: ICNL)

We provide expert legal analysis rooted in international standards, helping partners craft sound arguments to improve national and regional frameworks for civil society.

We equip our partners with the technically sound foundations they need to engage in policy discussions on complex issues.

Stakeholders from civil society, government, and academia discuss the reform of social entrepreneurship laws in Jamaica using ICNL-generated resources. (Photo credit: ICNL)

We help partners and donors understand and navigate increasingly complex legal environments across the region.

Our evidence-based research, global experience and regional networks have helped partners make informed decisions, diversify their funding, and improve their operational strategies for over three decades.

ICNL facilitates multi-sector dialogue on potential reforms to the legal framework for social enterprise in Jamaica. (Photo: ICNL)

We foster multi-sector dialogue with the aim of building diverse, long-term movements that protect civic space.

By creating opportunities for civil society, governments, and others to engage in respectful, solutions-driven conversations, we help establish the common ground necessary to sustain civic space.

Key Resources

Flag of Organization of American States (Graphic credit: Wikimedia)

This landmark document proposes 12 key human rights principles that should be taken into account when regulating the creation, operation, financing, and dissolution of CSOs in the Americas.

Read more
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Global Grantmaking Country Notes: ICNL and the Council on Foundations maintain reports to help U.S grantmakers undertake equivalency determinations for foreign grantees. The reports include Argentina, Brazil, Guatemala, Mexico, Peru, and Venezuela.

Digital Legal Library: ICNL’s Spanish-language resources include the texts of laws and regulations from 25 Latin American and Caribbean countries, along with analyses of their provisions.

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These Spanish-language guides were designed to help non-profit organizations understand and meet various legal obligations under current regulatory frameworks. Guides and/or compliance checklists are available for five countries:

• Costa Rica (guide & checklist)
• Guatemala (guide & checklist)
• Honduras (checklist)
• El Salvador (checklist)
• Paraguay (checklist)

Country Overviews

Click below to see country-specific resources.

All Regional Resources

Brazil Tax Reform and Civil Society: Implications for Nonprofit Funding and Tax Exemptions
April 6, 2026

Brazil Tax Reform and Civil Society: Implications for Nonprofit Funding and Tax Exemptions

Brazil is undergoing a sweeping tax reform that is reshaping the legal and fiscal environment ... Read More
Photo of flower of paradise by Bernd Dittrich via unsplash
March 13, 2026

Guía legal para organizaciones sin fines de lucro en Costa Rica

Las recientes reformas a la Ley 7786 han introducido nuevas obligaciones en materia de prevención ... Read More
Un índice para entender el estado de las organizaciones de la sociedad civil en México
March 5, 2026

Un índice para entender el estado de las organizaciones de la sociedad civil en México

El Índice de Fomento a las Actividades de las Organizaciones de la Sociedad Civil a Nivel ... Read More

Explore our full global resource collection, which includes reports, legal analysis, and curated collections of materials covering an array of issues impacting civic space around the world.