Act 60, resident individual investor decrees
Act 60 donation of $10,000 a year, due by December 31
$10,000 a year in donations is what a resident individual investor decree under the Puerto Rico Incentives Code (Act 60-2019) requires. The proof goes in the Annual Report of Exempt Business (IANE). The total splits into three pieces.
- $5,000 to a nonprofit on the list of the Comisión Especial Conjunta de Fondos Legislativos para Impacto Comunitario (CECFL), which targets child poverty.
- $2,500 to the Fondo Especial para la Igualdad Social, created by Ley 32-2024. This piece does not go to a nonprofit. It is paid by check to the Secretario de Hacienda through the Comisión para Combatir la Pobreza Infantil y la Desigualdad Social, and DDEC requires proof of it from the 2026 donation year.
- $2,500 to any nonprofit certified under Section 1101.01 of the Puerto Rico Internal Revenue Code.
December 31 of each year is the gift deadline. The IANE with the proof is due November 15 of the following year.
Legacy decrees under Act 22-2012 require $5,000 a year.
Source: DDEC Carta Circular OIN Núm. 2026-001, Office of Incentives for Businesses, January 12, 2026.
Evolving Space Corporation is entry 145 on the CECFL list and is certified under Section 1101.01, so it qualifies for both nonprofit pieces, $5,000 and $2,500, which is $7,500 of the $10,000 from the 2026 donation year on.
What do you receive in writing?
Every gift comes with five documents. Each one says who it is for and what it proves.
For you
A written acknowledgment with your name, the amount and the date of the gift.
For the IRS
The statement Internal Revenue Code Section 170(f)(8) requires for gifts of $250 or more, confirming you received no goods or services in exchange.
For Hacienda
A copy of the Puerto Rico Treasury (Hacienda) determination that certifies Evolving Space under Section 1101.01.
For your DDEC filing
The CECFL listing reference, entry 145, where the name appears as Envolving Space Corp. You can check it on the official list.
For the IRS and Hacienda
Evolving Space's employer identification number (EIN), 66-1019561.
How much of the donation can Evolving Space receive?
$5,000
CECFL piece
$5,000 covers the CECFL piece. It is also the full annual amount for a legacy Act 22 decree.
Your receipt arrives by email automatically.
$7,500
CECFL piece plus 1101.01 piece
$7,500 is the most of the $10,000 minimum one nonprofit can receive from the 2026 donation year on. The $2,500 Fondo Especial piece is paid separately.
Give $7,500 as two card donations
- Give $5,000 (CECFL part). Your receipt arrives by email.
- Give $2,500 (Seccion 1101.01 part), the same day or later. You get another receipt by email.
Prefer a bank transfer? The director sends you the account details.
Named sponsorship
Above $10,000
For a gift tied to a named program or to a business decree, we agree the terms in a conversation.
Talk to us
Recurring donors can request a non-binding pledge letter that fixes this gift for future decree years.
How do you send the gift?
You can give in three ways.
Check by mail
Make the check payable to Evolving Space Corporation and mail it to this address:
Evolving Space Corporationc/o Engine-4PO Box 1406Bayamón, PR 00960Bank transfer
The executive director sends you the account details by email.
Email edgar@evolvingspace.orgWrite the reference ACT60 followed by your decree number and the donation year on the transfer or the check memo.
The card part gets the automatic receipt from the payment platform. A check or a transfer gets the acknowledgment letter from Evolving Space.
Send the receipt to your CPA for your records.
Transfer details only come from edgar@evolvingspace.org. If you receive different details another way, call (939) 272-6633 before transferring.
Questions decree holders ask about the Act 60 donation
Last reviewed:
How much is the Act 60 donation?
$10,000 a year for a resident individual investor decree under Act 60-2019. At least $5,000 goes to a nonprofit on the CECFL list and at least $2,500 to the Fondo Especial para la Igualdad Social. The remaining $2,500 goes to a nonprofit certified under Section 1101.01. Legacy Act 22 decrees require $5,000.
Can one nonprofit receive both halves?
From the 2026 donation year, one nonprofit can receive up to $7,500 of the $10,000 minimum. That is the $5,000 CECFL piece plus the $2,500 Section 1101.01 piece, if it qualifies for both. The other $2,500 goes to the Fondo Especial para la Igualdad Social. Evolving Space qualifies for both nonprofit pieces.
What is the Fondo Especial para la Igualdad Social?
It is a public fund created by Ley 32-2024 and administered by the Comisión para Combatir la Pobreza Infantil y la Desigualdad Social. The check is made out to the Secretario de Hacienda and delivered to the Comisión's offices at Mercantil Plaza or mailed to PO Box 11398, San Juan, PR 00910. The Comisión issues a Certificación de Aportación, which DDEC requires from the 2026 donation year.
When is the deadline?
December 31 of each year. The proof of the gift goes in the IANE, due November 15 of the following year.
Does the Fondo Especial piece apply to 2025?
No penalty applies for 2025 and earlier years. That holds as long as $10,000 went to Section 1101.01 nonprofits and $5,000 of it to a nonprofit on the CECFL list in force on the date of the gift.
What if the CECFL list changes after I give?
Carta Circular 2026-001 states that a gift is not penalized if the nonprofit appeared on the list in force and published on the date of the gift, even if it was removed later. The Commission publishes the list on or before December 31 each year.
What paperwork does Evolving Space send?
A written acknowledgment with your name, the amount and the date, the Section 170(f)(8) statement for the IRS, a copy of the Section 1101.01 determination, the CECFL listing reference and the EIN. You can forward them to your CPA as they arrive.
Does this page cover Chapter 3 business decrees?
No. The donation terms of a business decree vary by decree. For a business gift, talk to us about a named sponsorship.
Your gift funds free artificial intelligence training for Puerto Rico's university faculty, public servants and students.
501(c)(3) nonprofit, certified under Section 1101.01(a)(2) of the Puerto Rico Internal Revenue Code
EIN: 66-1019561
Donations are tax-deductible under IRS Section 170(c) and Section 1101.01(b) of the Puerto Rico Internal Revenue Code. Registered Puerto Rico nonprofit, incorporated 2022.
For gifts of $250 or more, Evolving Space sends the written acknowledgment IRS rules require.
No goods or services are exchanged for the gift. Consult your tax advisor or CPA about your situation.