Actividad Meritoria
Ley 1819 del 29 de diciembre de 2016.
ARTÍCULO 152°.
el Artículo 359 del Estatuto Tributario el cual quedará así:
Artículo 359. OBJETO SOCIAL. El objeto social de las entidades sin ánimo de lucro que hace procedente su admisión al Régimen Tributario Especial de que trata el presente Capítulo y el artículo 19 del presente Estatuto, deberá corresponder a cualquiera de las siguientes actividades meritorias, siempre y cuando las mismas sean de interés general y que a ellas tenga acceso la comunidad:
Literal 9: Actividades de desarrollo empresarial. Promoción del desarrollo empresarial y el emprendimiento definido por la Ley 1014 de 2006.
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