On 1 May 2022, Law No. 21.440 entered into force in Chile, providing for the introduction of a new donation regime and tax benefits in support of non-profit enterprises. The new regime covers donations in cash or tangible or intangible assets to registered non-profit enterprises for different projects/purposes as specified by the law, including for social development, community development, housing development, health, education, sciences, culture, sports, and several others. The tax benefit…