​FYI: We are approved for Act donations for Puerto Rico and have a dollar for dollar match right now by a generous donor! Please donate!

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The Requirements for the Act 22 and 60 Donation

The following info has been taken from www.relocatepuertorico.com

In addition to establishing bona fide residency in Puerto Rico, one of the requirements of the Act 22 (now Act 60 Individual Resident Investor) program is a yearly donation to a Puerto Rican charity or nonprofit organization. Under Act 22, the required donation amount was $5,000, but this has jumped to $10,000 under the newly enacted Act 60. While investors are more or less free to choose the organization they donate to, there are some rules they have to pay attention to.

Act 22 Investors

Anyone who holds an Act 22 decree must donate $5,000 to a Puerto Rican nonprofit entity of their choice each year to maintain their tax incentives. The organization must be certified under Section 1101.01 (a) (2) of the code Internal Revenue Code of Puerto Rico, and it cannot be controlled by the investor themselves nor by any of their relatives, their spouse, or their partner.

The organization the investor donates to must operate in Puerto Rico. To ensure the entity is compliant with Section 1101.01 (a) (2), it’s recommended that investors request to see their IRS and Hacienda certification (Certificacion de Vigencia de Exencion Contributiva de Entidad sin Fines de Lucro). Another option to verify that your nonprofit organization of choice is properly certified is to contact Hacienda.

Act 22 investors must make their donation before December 31 of each year and must present proof of their donation in the annual report they are required to submit each May.

Act 60 Investors

The above instructions apply to people who have already applied for Puerto Rico tax incentives under Act 22. Going forward, all applicants will be subject to the new Act 60 rules, which are similar but introduce a few important changes.

Act 60 investors are required to donate double the amount that Act 22 decree holders donate, but the donation is split into two parts—a donation of $5,000 to two different organizations is required under Act 60. Like with Act 22 donations, the nonprofit entities must operate in Puerto Rico and not be run by the investor or their relatives, spouse, or partner. Act 60 investors must also submit their donation before December 31 and present proof in their annual report in May.

The first $5,000 must go to a nonprofit organization listed by Comisión Especial Conjunta de Fondos Legislativos para Impacto Comunitario (CECFL), which publishes an annual list with approved organizations. Here is the official list of eligible nonprofits published by the CEFCL.  The list for 2025 has been published.

The second $5,000 can go to any Puerto Rican nonprofit entity of the investor’s choice, as long as it falls under Section 1101.01 of the Puerto Rico Internal Revenue Code.  This allows for a broader pool than Act 22’s restriction of donations to Section 1101.01 (a) (2)–certified nonprofits. One point to bear in mind, however, is that the organization cannot be on CECFL’s list. 

This allows for a broader pool than Act 22’s restriction of donations to Section 1101.01 (a) (2)–certified nonprofits. One point to bear in mind, however, is that the organization cannot be on CECFL’s list.

 

Collective Wellness Foundation is a non profit that falls under section 1101.01 of the Puerto Rico Internal Revenue Code.  The documents you need, IRS and Hacienda letter are provided at the bottom of this page.

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​​​You will have the following options to donate below.  Please contact us and let us know when making a donation so we can look out for it. If you need a receipt you can email us at collectivewellnessfdn@gmail.com and we can email you one.  

 

HOW TO DONATE

 

Option 1 ZELLE 

Go to Zelle directly or use this qrq code.  Email for zelle is collectivewellnessfdn@proton.me

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Option 2 CHECK

Make check payable to "Collective Wellness Foundation" and mail to

151 Calle de San Francisco Ste 200 PMB 0388

San Juan, Puerto Rico

then 

​email collectivewellnessfdn@gmail.com if using this method so we can look out for the check

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Option 3 WIRE

Direct Bank Wire

Bank: First Bank 

Account Name: Collective Wellness Foundation 

Account #:8972003029

Routing #/ABA: 221571473

Bank Address: 1519 Ponce De Leon Ave, San Juan, PR 00908

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Option 4 Credit Card

If using a credit card, please add an additional 3% transaction fee charged by the credit card. Fill out form below. It will have the credit card payment system after you press submit. ​

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