If your organization's authorization appears as revoked, canceled, or no longer valid, find its RFC in the official list and save the complete document. Check which decision was issued, the tax year it covers, and when it takes effect. This helps you identify the receipts to review and explain the situation to donors.

SAT treats the statuses differently. It may revoke authorization by resolution after finding noncompliance. The organization may request cancellation. SAT publishes loss of validity in Annex 14 when renewal requirements are not met. Pending obligations remain in all three cases.

Protect the transition record

If authorization status changes, preserve the notices, effective dates, donation receipts, outstanding commitments and communications with donors. Separate actions that affect new donations from those needed to close prior periods. A dated transition file helps the organization avoid applying the new status retroactively.

Confirm the status in official sources

Check the SAT authorized donee directory, which is based on Annex 14. For changes not yet incorporated there, also review SAT's pending-publication list and save the file with its download date.

  • Authorized means the organization appears for the fiscal year reviewed. It does not make every donor's payment deductible.
  • Revoked means SAT issued a revocation resolution. Preserve the resolution and notification evidence.
  • Canceled means an official cancellation exists, commonly after the organization's request. Record when the notice took effect.
  • Loss of validity means SAT published that renewal requirements were not met. Check Annex 14 and the missing requirement.

Open a file by date and transaction

  • Separate donations, CFDI, collections and refunds by date. Do not cancel receipts before determining their treatment.
  • Compare CFDI with deposits and identify money that donors designated for specific projects. Keep the agreements setting those conditions so you can review how each contribution may be used.
  • Document the use of donations, administrative expenses and transactions with related parties.
  • Obtain tax advice on asset-transfer duties and the applicable report after revocation, cancellation or loss of validity.

The donor's deduction is a separate question

The organization's status is one part of the donor's analysis. The CFDI, payment method, non-reciprocal nature of the donation and applicable limits also matter. SAT guidance for donors lists the general requirements for individuals.

Do not promise that every donation is deductible or give a tax conclusion about an individual donor before reviewing that person's facts.

What to gather when the notice arrives

  • Save the resolution or publication, directory entry and pending list with their dates and versions.
  • Record notification, publication, and effective dates. Review the applicable deadlines with your adviser, keeping donation and CFDI dates separate.
  • Inventory CFDI, bank records, donations, restricted funds, annual return, transparency reports and other pending filings.
  • Pause messages that promise deductibility until the organization approves wording for the correct status and period.

How Fintax can help

Fintax can organize the accounting file by period, reconcile CFDI and donations, and identify the records needed by the board and tax advisor. Legal conclusions still depend on the governing act and dates.

Official links to complete the task

Open official services from a new browser tab, confirm the taxpayer and period, and save the resulting acknowledgment or evidence with the case.

  • <a href="https://wwwmat.sat.gob.mx/aplicacion/77792/reimprime-tus-acuses-de-declaraciones-presentadas" target="_blank" rel="noopener noreferrer">SAT: reprint tax-return acknowledgments</a>