Country Report 2018: Uruguay

Abstract

Individuals in Uruguay are free to form organizations, and there are no restrictions on the types or purposes of philanthropic organizations, as long as they are not-for-profit. The country, however, lacks a unified legal framework for all of civil society organizations. Instead, the legal framework is made up of a collection of laws, decrees, and government agencies' internal regulations issued at various times; additionally, the exisitng framework applies different criteria to a variety of philanthropic entities (civil associations, foundations, cooperatives, trade unions, etc.). It is worth noting that the current regulatory framework emphasizes bureaucratic control over the promotion of civil society activities.