The Political Constitution of Peru recognizes, as one of the basic human rights, the constitutional freedom of association in general. In Peru, the non-profit organizations are fundamentally regulated by the Civil Code, through the legal figures of association, foundation and committee, which are legal entities (incorporated organizations in Public Records). In addition, the Civil Code of Peru, recognizes non incorporated organizations (associations, foundations and committees) as legal subjects with a proper legal identity, though with a different regime of responsability.   In the non-profit sector of Peru, the most widely used figure is the association, because it allows the development of diverse activities whether of social interest or of mutual interest to its members, in different areas such as: culture, religion, sports, sindicates, international technical cooperation (NGO's), b...

The Political Constitution of Peru recognizes, as one of the basic human rights, the constitutional freedom of association in general. In Peru, the non-profit organizations are fundamentally regulated by the Civil Code, through the legal figures of association, foundation and committee, which are legal entities (incorporated organizations in Public Records). In addition, the Civil Code of Peru, recognizes non incorporated organizations (associations, foundations and committees) as legal subjects with a proper legal identity, though with a different regime of responsability. In the non-profit sector of Peru, the most widely used figure is the association, because it allows the development of diverse activities whether of social interest or of mutual interest to its members, in different areas such as: culture, religion, sports, sindicates, international technical cooperation (NGO's), but ...