Actividad Meritoria
Ley 1819 del 29 de diciembre de 2016.
ARTÍCULO 152°.
el Artículo 359 del Estatuto Tributario el cual quedará así:
Artículo 359. OBJETO SOCIAL. El objeto social de las entidades sin ánimo de lucro que hace procedente su admisión al Régimen Tributario Especial de que trata el presente Capítulo y el artículo 19 del presente Estatuto, deberá corresponder a cualquiera de las siguientes actividades meritorias, siempre y cuando las mismas sean de interés general y que a ellas tenga acceso la comunidad:
Numeral 1: Educación. Conforme se define por las Leyes 30 de 1992 y 115 de 1994, 1064 de 2006 t 1804 de 2016. La cual puede ser:
Literal C: Educación para el trabajo y el desarrollo humano.
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