One of the most important incentives for Civil Society Organizations is tax exemption. The Mexican Income Tax Law  was modified in order to include tax incentives for organizations dedicated to promote human rights in Mexico that may now obtain authorization to receive tax deducible donations (authorized donees) by the Taxation Administration Service. Based on the Federal Law on Promotion for the Activities conducted by Civil Society Organizations, CEMEFI and other organizations were advocate for this issue.

The organizations that may be considered “authorized donees” is included in Article 95 of the Income Tax Law as follows:
"95- NON-PROFIT ENTITIES
                            VI.            Welfare or beneficent institutions duly authorized by the laws governing which matters, and also non-profit civil societies or associations authorized here in order to receive donations and having low-income persons, sectors or regions and their beneficiaries, or conducting activities to improve subsistence and development conditions for indigenous communities or for groups rendered vulnerable virtue of age, sex or problems of incapability, and engaging in the following activities:
a.       Attention to requirements of basic subsistence in matters of food, cloth or lodging.
b.      Medical attendance or medical rehabilitation, or attendance in special establishments.
c.       Legal assistance, support or promotion, or attendance in specialized establishments.
d.       Rehabilitation of alcoholics and drug addicts.
e.       Assistance for funeral services.
f.        Social or educational orientation or work training.
g.       Promotion of organized participation in acts improving the condition of the community.
h.       Support in the defense and promotion of human rights.
                               X.            Civil societies or associations engaged in teaching and possessing authorizations or acknowledgment of official validity of studies pursuant to the General Education Act.
                             XI.            Civil societies or associations engaging in scientific or technological research and duly recorded in the National Registry of Scientific and Technological Institutions.
                            XII.            Non-profit civil associations or societies authorized to receive donations and engaging in the following activities:
a.       Promotions and diffusion of music, plastic arts, dramatic arts, dance, literature, architecture or cinematography under the Law creating the National Institute of Beaux Arts and Literature or the Federal Law of Cinematography.
b.      Support of artistic, educational and research activities, in accordance with the next preceding Subsection.
c.       Protection, conservation, restoration and recovery of the Nation's cultural patrimony as provided in the National Law on Archeological, Artistic and Historical Monuments and the General Law of National Assets; or the art of indigenous communities in all primary manifestations of their own languages, uses and customs, artisanry and traditions of the plurality of cultural compositions comprising this country.
d.       Installation on establishment of libraries included in the National Network of Public Libraries in accordance with the General Libraries Act.
e.       Support of the activities and objectives of museums depending on the National Council for Culture and the Arts.
                       XVII.            Civil associations or societies which grant scholarships, as referred to in Article 98 hereof.
                          XIX.            Non-profit civil societies and associations organized and operating solely for activities of preservation of wild land or aquatic flora or fauna in the specific geographic area specified in general rules issued by the Tax Administration Service with prior hearing of the opinion of the Ministry of the Environment and National Resources, and those organized and operating for the sole purpose of promoting prevention and control of water, air and soil contamination protection, of the environment, and conservation and restoration of ecological, equilibrium among the general public. Said societies or associations shall require to comply with the requisites of section II, II, IV and V of article 97 hereof to be deemed authorized hereunder to receive donations.
                           XX.            Non-profit civil associations and societies evidencing exclusively in reproduction of protected and endangered species and conservation of the habitat thereof, provide, that in addition to complying with such general rules as are issued by the Tax Administration Service, They obtain the prior opinion of the Ministry of the Environment and National Resources. Said Associations and societies shall comply with the requisites of Section II, III, IV and V of Article 97 hereof." (Translation by Editorial Themis).