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Law FirmJosé Soria & Asociados

Companies and organizations

Legal personality (personería jurídica) for non-profit associations, foundations and churches

We provide comprehensive advice on obtaining legal personality (personería jurídica) for non-profit associations, foundations and churches. The Paraguayan Civil Code provides for different legal forms, such as the association and the foundation, and each one has its own rules. We help you understand which one applies to your case and assist you throughout the process.

Format
At the office, by phone or on WhatsApp
Applicable laws
Information reviewed in
September 2026

Who is it for?

  • Groups of people who want to form a non-profit association.
  • People who wish to create a foundation to dedicate assets to purposes of the common good.
  • Churches that want to obtain legal personality.
  • Associations already in operation that want to know their options for obtaining legal personality.

What we do

  • We analyze the situation and purpose of your association, foundation or church with you.
  • We explain the legal forms provided for in the Civil Code, such as the association recognized as being of public benefit, the registered association with restricted capacity, and the foundation.
  • We review the organization's bylaws and documents.
  • We assist you with the steps to obtain legal personality.
  • We keep you informed about the progress of the process.

What the law says

Associations and foundations in the Civil Code

Article 91 of the Paraguayan Civil Code (Law No. 1183/1985) includes, among legal persons, associations whose purpose is the common good, registered associations with restricted capacity, and foundations.

Law No. 1183 / Civil Code (BACN) (opens in a new tab)

Associations with restricted capacity

Article 118 of the Civil Code allows non-profit associations that are not recognized by the Executive Branch (Poder Ejecutivo) to acquire and exercise rights. To do so, their bylaws must be set out in a public deed (escritura pública) in accordance with Article 104, and the association must be registered in the relevant Registry.

Law No. 1183 / Civil Code (BACN) (opens in a new tab)

Assets received under a will

Article 122 of the Civil Code provides that registered associations (with restricted capacity) may accept testamentary gifts, that is, assets left in a will, only if the Executive Branch recognizes them as associations of public benefit.

Law No. 1183 / Civil Code (BACN) (opens in a new tab)

What a foundation is

Article 124 of the Civil Code defines a foundation as an entity created by the intention of one or more persons who dedicate assets in perpetuity to purposes of the common good. That intention must be set out in a public deed or in a will.

Law No. 1183 / Civil Code (BACN) (opens in a new tab)

Documents usually required

The Civil Code mentions these documents for some legal forms. During the consultation, we review the documents for your case with you.

  • For an association with restricted capacity: bylaws set out in a public deed in accordance with Article 104 (Article 118 of the Civil Code).
  • For a foundation: a public deed or will setting out the intention to create it (Article 124 of the Civil Code).

How the process works

  1. Initial consultationYou tell us which organization you want to formalize (association, foundation or church) and what its purpose is.
  2. Analysis of the legal formWe explain the options provided for in the Civil Code and the differences between them, so that you can decide on the basis of clear information.
  3. Document reviewWe review the bylaws and other documents. For example, for an association with restricted capacity, the bylaws must be set out in a public deed.
  4. FilingWe assist you with the filing that applies to the legal form chosen. For example, an association with restricted capacity must be registered in the relevant Registry.
  5. Follow-upWe follow up on the process and keep you informed about its progress.

Frequently asked questions

What is the difference between an association recognized as being of public benefit and a registered association?

Under Article 118 of the Civil Code, a non-profit association that is not recognized by the Executive Branch can acquire and exercise rights. To do so, its bylaws must be set out in a public deed in accordance with Article 104, and the association must be registered in the relevant Registry. This is known as an association with restricted capacity. One important difference: under Article 122 of the Civil Code, these associations may accept testamentary gifts (assets left in a will) only if the Executive Branch recognizes them as associations of public benefit.

What is a foundation under the law?

Article 124 of the Civil Code defines a foundation as an entity created by the intention of one or more persons who dedicate assets in perpetuity to purposes of the common good. That intention must be set out in a public deed or in a will.

Can the bylaws of an association recognized as being of public benefit be amended later?

Only with the approval of the Executive Branch. In associations recognized as being of public benefit, no amendment to the bylaws is valid without that approval. It is advisable to keep this in mind when drafting them.

Do you also assist churches?

Yes. We provide comprehensive advice on obtaining legal personality for non-profit associations, foundations and churches.

Sources consulted

This page provides general information and does not replace advice on your case. Laws and requirements may change; we confirm them at the consultation.