The Ley de Asociaciones (Ley N.º 218, of 1939, with reforms — the most important being Ley N.º 6020 of 1977) regulates non‑profit associations in Costa Rica: sports clubs, NGOs, community groups, guilds, and any group with scientific, artistic, charitable, or recreational purposes that does not seek profit (Artículo 1). It does not apply to political parties or purely commercial entities.
Minimum requirements to establish one (Artículo 18): you need at least **10 adults**, through a public deed before a notary or a minutes of the inaugural session(s), with approved statutes and the appointment of the first board.
Mandatory bodies that every association must have (Artículo 10): 1. A board of at least 5 adults, including a President, Secretary, and Treasurer among them. 2. A Fiscal (adult) — oversees compliance with the law and statutes. 3. The Assembly or General Meeting of members.
What the statutes must include (Artículo 7): name, address, purposes and how they will be achieved, how to affiliate/deregister, fees if any, how the bodies operate, who legally represents the entity, and how the statutes are dissolved or amended.
How it is registered (Artículo 19): the document is submitted to the Governor of the province where the association is domiciled, who forwards it to the Ministerio de Gobernación. If everything is in order, a notice is published in La Gaceta giving 15 business days for any interested party to raise objections. If that period expires without objections, it is registered in the Registro de Asociaciones (part of the Registro Nacional) and only then does the association acquire its own legal personality.
Important while not yet registered (Artículo 11): neither the association’s decisions nor its documents have legal effect against third parties, and founding members personally answer for obligations incurred on behalf of the association during that period. Once registered, each member’s liability is limited to what they have contributed.
Minors: they can become members from age 16, but cannot be elected to any board position (Artículo 15).
Benefit of “public utility” (Artículo 32): an association that has been registered for at least 3 years, operating legally in service of the community, can request the Ministerio de Justicia y Gracia to declare it a public utility — this grants access to tax exemptions and administrative concessions from the Executive Branch.
Note: this guide summarizes the most frequently asked questions for those who are just starting to form an association. The process has additional details (tax stamps, exact document format) that should be confirmed directly with the Registro Nacional or a lawyer before proceeding.
Official source: https://corteidh.or.cr/sitios/observaciones/2/XXII/LEY%20DE%20ASOCIACIONES%20218.pdf
Verified: 2026-08-18