The public collection authorization is the governmental license issued by the Departmental Governor so that a local committee can manage funds raised from the public for a specific purpose (community works, humanitarian aid, religious festivals, school infrastructure, etc.) for 2 years. Substantive regulation comes from Decree 2082 and final oversight belongs to the Comptroller General of Accounts (CGC).
Quick summary: Free (Q0) procedure at the corresponding Departmental Government. Time: 5 days. Result: License to manage funds raised from the public, valid for 2 years. Legal basis: Decree 2082. After obtaining the license, the committee must register at SAT and obtain cuentadancia at the Comptroller General of Accounts.
Who Needs This Authorization
This authorization is mandatory for:
- Community committees running collections for local works (roads, plazas, community halls, schools).
- Parish / patron-saint committees organizing annual collections for religious or cultural festivities.
- Pro-construction / pro-improvement committees of schools, health posts or cemeteries.
- Humanitarian aid committees for emergencies (earthquakes, landslides, floods).
- Festival committees raising one-off funds for patron-saint feasts.
It does not apply to foundations or NGOs already incorporated as legal entities (those operate under another legal framework and can receive donations without a public-collection license).
Cost & Time
| Item | Value |
|---|---|
| Official cost | Free (Q0) |
| Resolution time | 5 days |
| Result | License to manage funds from the public |
| Validity | 2 years |
| Modality | In person at the Departmental Government |
The tramites.gob.gt catalog records Q0. However, the committee must budget:
- Notarial fees for the election record and appointment of the legal representative.
- Municipal registration (may have a token cost).
- SAT registration (free, but required to issue receipts).
- Comptroller General of Accounts registration (free, but requires documentation).
Requirements
According to the official tramites.gob.gt catalog and the Departmental Government of Chiquimula (which publishes the most detailed list):
- Application addressed to the Departmental Governor stating the committee’s exact data, the amount of funds to be managed, and the justification for their use.
- Photocopy of the registration resolution of the committee, issued by the corresponding municipality.
- Photocopy evidencing being current with municipal accountability.
- Photocopy of DPI of all members of the committee (board).
- Photocopies of credentials or IDs issued by the municipality, or certificate stating that the municipality does not issue such documents.
- Photocopy of the expired license issued by the Departmental Government, if it is a reorganization (renewal) of the committee.
- Photocopy of the record (acta) in which the committee members were elected.
- Photocopy of the notarial deed appointing the legal representative of the committee.
- Summary of income and expenses during the previous 2 years (only for reorganization).
Note: Before filing at the Departmental Government, the committee must be registered at the municipality. Without prior municipal registration, the file is rejected.
Procedure Steps
- Set up the committee — election of the board (chair, secretary, treasurer, members) at an assembly with the corresponding record.
- Municipal registration — register the committee at the corresponding municipality. Request the credentials or certificates that apply.
- Notarial appointment deed — the legal representative must have a notarial appointment deed.
- File submission at the Departmental Government with all requirements.
- Taking office — the committee members go to the Departmental Government to sign the taking-office record.
- Approval resolution — the Departmental Government delivers the public collection approval resolution, valid for 2 years.
- Subsequent SAT procedures — the committee obtains its own NIT to issue receipts.
- Cuentadancia at the Comptroller — the Comptroller assigns cuentadancia and from that moment the committee reports annually.
Declared total time: 5 days (per the official catalog); in practice, including prior municipal registration and subsequent SAT/CGC, the entire process typically takes 3 to 6 weeks.
How to Apply
The procedure is done in person at the Departmental Government of the department where the committee will operate. Each Departmental Government publishes its address, hours and contact info. The Departmental Government of Chiquimula maintains its portal with forms and information at gobernacionchiquimula.gob.gt, and other governments follow similar guidelines.
To formally register the committee at SAT after obtaining the license, see the Unified Tax Registry (RTU) guide and the CUI-NIT lookup of the board members.
Common Mistakes That Delay the Authorization
- Expired DPIs of any committee member — check expiration dates before assembling the file.
- Election record without enough signatures — must be signed by all elected members and certified by the municipal secretary or equivalent.
- No prior municipal registration — the file is rejected if municipal registration is not evidenced.
- Outstanding accountability (only in reorganization) — if the previous committee did not report, this must be regularized before a new authorization.
- Vague justification of fund use — the application must specify the destination (work, festival, aid) with estimated amounts.
- Failure to register the legal representative with a notarial deed.
Frequently Asked Questions
“How much money can I raise with the license?”
The amount is set by the committee in the application (justification of fund use). There is no explicit legal cap, but the Departmental Government may ask for clarifications if the amount seems disproportionate to the stated purpose.
“What if committee members change?”
Any relevant change (resignation of the chair, replacement of the treasurer) must be notified to the Departmental Government and, in some cases, requires updating the legal representative’s notarial deed.
“What happens after the 2 years?”
The committee can apply for reorganization (renewal) submitting the expired license, the income/expense summary for the period and the other requirements updated. Without reorganization, it cannot legally continue managing public funds.
“Can I run a collection in more than one department?”
If the collection will run in more than one department, an authorization must be obtained from each Departmental Government, or the committee must convert into a national-coverage entity (which is outside the scope of Decree 2082).
“Does the Comptroller really audit?”
Yes. Cuentadancia is mandatory. The Comptroller General of Accounts can request review of the records and demand restitution of misapplied funds, plus initiate liability proceedings if irregularities are found.
“Does the committee pay VAT or income tax on what it raises?”
The committee is taxed according to its activity. Special-purpose collections are usually not taxable events, but the committee must keep books and issue receipts. Always consult a registered accountant and see the SAT — RTU guide.
Related Procedures
- Unified Tax Registry (RTU) at SAT — subsequent step to obtain a NIT for the committee.
- CUI-NIT Lookup at SAT — verification of members’ tax linkage.
- Register a Company in Guatemala — alternative when the group prefers a corporate form.