Introduction
Under Puerto Rico’s Act 60, every decree holder is required to make an annual donation of $10,000 USD to local nonprofit organizations. At least $5,000 must benefit children’s charities, while the remaining portion can go to other eligible 501(c)(3) organizations based in Puerto Rico.
While this requirement is designed for compliance, it also presents a unique opportunity — to invest in the island’s future, create measurable social impact, and strengthen your connection to the community you now call home.
At WoodsLux, we believe that giving back should feel as intentional and elevated as every other aspect of your lifestyle. That’s why we created the Act 60 Philanthropy Guide – 2025 Edition — a curated resource to help you navigate this process with ease and purpose.
Understanding the Act 60 Donation Requirement
To maintain good standing under Act 60, all decree holders must:
- Contribute a total of $10,000 USD annually.
- Ensure at least $5,000 supports children-focused organizations approved by the Puerto Rico Department of Economic Development and Commerce (DDEC).
- Make all donations by December 31st of the current tax year.
- Keep official donation receipts as proof of compliance.
Failing to comply may risk your decree status, making timely and verifiable contributions essential.
How to Choose the Right Charities
The Puerto Rico DDEC publishes an updated list each year of approved 501(c)(3) organizations eligible for Act 60 contributions.
When selecting charities, consider:
- Mission alignment: Does the organization align with causes you care about (children, environment, education, arts, or health)?
- Transparency: Review annual reports or Charity Navigator-style evaluations when available.
- Impact: Prioritize organizations that demonstrate measurable, local outcomes.
WoodsLux can connect you directly with top-tier legal and accounting professionals to ensure your donation aligns with official requirements.
Official 2025 Act 60 Approved Charities
WoodsLux Curated Selections
Under the Puerto Rico Act 60 program, decree holders are required to contribute $10,000 annually to eligible local nonprofits. The goal is to ensure every Act 60 resident gives back to the island’s communities in a meaningful way.
While the official list of approved organizations can be found on the government website (cecfipr.org), below is a curated WoodsLux selection — highlighting charities that are both compliant and impactful across diverse sectors such as children’s welfare, environmental preservation, education, and the arts.
These organizations have proven track records of transparency, community impact, and alignment with Puerto Rico’s long-term social and ecological development goals.
Children & Family Development
SER de Puerto Rico – San Juan
Provides rehabilitation, therapy, and education services to children and adults with developmental disabilities.
Fundación Infantil Ronald McDonald Puerto Rico – San Juan
Offers housing and support to families with hospitalized children, ensuring comfort and proximity during medical care.
Boys & Girls Clubs of Puerto Rico – Bayamón
Empowers children and youth through after-school programs, education, and career readiness.
Environmental & Sustainability
Para la Naturaleza – San Juan
Protects natural areas and leads environmental education initiatives to preserve Puerto Rico’s ecosystems.
Conservación ConCiencia – San Juan
Focuses on ocean and coastal conservation through research, policy, and sustainable community programs.
Education & Empowerment
Fondos Unidos de Puerto Rico (United Way Puerto Rico) – Guaynabo
A long-established organization supporting over 100 nonprofits in education, health, and income stability.
Escuela de Artes Plásticas y Diseño de Puerto Rico Foundation – Old San Juan
Promotes art education and supports emerging Puerto Rican artists and designers.
Fondita de Jesús – San Juan
Provides educational, social, and rehabilitation programs for vulnerable and homeless populations.
Arts, Culture & Heritage
Museo de Arte de Puerto Rico (MAPR) – Santurce
One of the most prestigious art institutions in the Caribbean, preserving and promoting Puerto Rican culture.
Museo de Arte Contemporáneo de Puerto Rico (MAC) – Santurce
Focused on modern art and community engagement through contemporary exhibits and outreach.
Health & Humanitarian Support
Susan G. Komen Puerto Rico – San Juan
Supports breast cancer awareness, screening, and patient assistance programs throughout the island.
Hospital del Niño de Puerto Rico – San Juan
A nonprofit pediatric hospital offering rehabilitation, specialized care, and therapy for children with disabilities.
Explore the Full 2025 Official List
The complete list of approved nonprofit entities for the current tax year is available via the Consejo de Entidades Sin Fines de Lucro:
https://cecfipr.org
Compliance Deadlines, Reporting & Documentation
Once you’ve selected your preferred charities, it’s essential to ensure your donations are properly documented to remain fully compliant under Act 60.
Deadlines
All qualifying donations must be completed and processed by December 31st of the applicable tax year.
We recommend completing your contributions by early November to avoid year-end delays or administrative issues from the nonprofit’s side.
Documentation Requirements
To validate your compliance, each donation should include:
Official receipt from the nonprofit showing:
- Organization name
- Tax ID or registration number
- Donor’s full name (matching your decree)
- Exact donation amount
- Purpose or program supported
- Date of contribution
Proof of payment, such as:
- Bank or credit card statement
- Wire transfer confirmation
- Canceled check copy
Verification letter (optional but recommended):
Some organizations provide an acknowledgment letter confirming your donation meets Act 60 eligibility — an excellent addition to your records.
Keep these files organized in a digital compliance folder for your CPA or attorney.
Reporting
- Copies of your donation receipts
- A signed compliance statement
- The annual compliance fee and filings
This ensures your tax decree remains active and in good standing.
The WoodsLux Approach to Philanthropy
At WoodsLux, we believe your Act 60 donation isn’t just a compliance step — it’s a reflection of your values and the impact you choose to create on this island.
Our team helps new and existing decree holders:
- Select reputable, approved charities aligned with your interests
- Verify Act 60 compliance documentation
- Coordinate introductions for larger philanthropic partnerships
- Manage donation proof and filings through a private advisory network
If you’re relocating under Act 60 and want to integrate your donation, housing, and residency strategy seamlessly — contact WoodsLux today.
