Current as of January 2021 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Argentina, and includes translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure 92-94.
These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). Please direct corrections and comments to Lily Liu.
We include hyperlinks to the following information, to the extent available:
- Longer country reports analyzing various aspects of local legislation; and
- Texts of local laws that affect the decision whether or not to qualify a grantee (generally in translation, although ICNL and the Council cannot warrant the accuracy of any translation; in addition, legislative excerpts were selected by in-country contacts, and ICNL and the Council cannot warrant that all relevant provisions have been translated).
Table of Contents
- Types of Organizations
- Tax Laws
- Applicable Laws
- Relevant Legal Forms
- General Legal Forms
- Public Benefit Status
- Specific Questions Regarding Local Law
- Proprietary Interest
- Control of Organization
- Tax Laws
- Income Tax Exemption
- Incentives for Philanthropy
- Value Added Tax
- Other Taxes
- Double Tax Treaties
- Knowledgeable Contact
A. Types of Organizations
Argentina is a civil law country and its laws provide for three principal forms of not-for-profit private organizations (NPOs):
- Civil associations,
- Foundations, and
- Mutual entities.
Civil associations and foundations are public benefit organizations, while mutual entities are not. Contrary to the practice in many other countries, organizations created for mutual benefit are not a type of civil association in Argentina; rather, they are governed by separate legislation. All three types of NPOs are eligible for tax benefits under certain circumstances.
Three other NPO forms are beyond the scope of this Note as they are rarely relevant for U.S. grantmakers: simple associations, referenced in Articles 187-192 of the Civil and Commercial Code, which generally lack legal personality; civil entities, referenced in Section 20(f) of the Argentine Income Tax Law ("ITL") and further described in General Resolution DGI 1432/71; and religious organizations, which are commonly tax-exempt.
B. Tax Laws
Certain civil associations, foundations, and mutual entities in Argentina are eligible for exemption from income tax, but they must apply for this benefit; exempt status is not automatic for any organization. If granted, exempt status covers all types of income.
Argentina imposes a Value Added Tax ("VAT") with a standard rate of 21 percent. NPOs exempt from income tax are exempt from VAT on services that are directly related to their welfare purposes, with certain exclusions. In general, however, the sale of goods made by an exempt NPO is subject to VAT. Certain foreign grants are also subject to VAT.
Argentina provides limited tax incentives for philanthropy. An Argentine taxpayer can deduct qualifying donations up to 5 percent of the taxable base under certain conditions. Not all tax-exempt NPOs are eligible to receive tax-deductible donations. To qualify, a donation must be made to a tax-exempt civil association or tax-exempt foundation that engages in certain activities. Donations to mutual entities are not deductible.
II. Applicable Laws
Other legal authorities and resources consulted in preparing this Note:
- National Constitution, Articles 14, 14 bis, 28, 31, 33, 43, 75 inc. 22, 23, inc. 24
- Civil and Commercial Code, Articles 168-192 (Law 26,994, of August 1, 2015)
- Federal Education Law (Law 24,195 of April 29, 1993, Articles 36 and 40).
- Mutual Association Law (Law 20,321 of April 27, 1973)
- Income Tax Law (Law 20,628 of July 11, 1997, as amended by Law 27,430 of December 29, 2017)
- Income Tax Implementing Regulations ("ITIR") (Decree 1344/98 of November 19, 1998, as amended)
- Value Added Tax Law ("VAT") (Law 23,349 of August 25, 1986, as amended)
- Minimum Deemed Income Tax Law (Law 25,063 of December 7, 1998, as amended)
- Exempt Entities (related to income tax exemption and donations) (Administracion Federal de Ingresos Publicos ("AFIP") Resolution 2681/2009 of October 5, 2009)
- General Resolution DGI 1432 of November 18, 1971
- General Justice Inspection Procedure - City of Buenos Aires Inspector General of Justice (“IGJ”) General Resolution 7/2005, as amended by General Resolution IGJ 6/2007, General Resolution 7/2015, arts. 352-462, and General Resolution 7/2017 on Legal Requirements and Procedures for the Registration of Civil Associations, Simple Associations, and Foundations
- National Registry of Companies and Other Entities - Decree of the Executive Branch 23/99 of January 20, 1999, as amended
- National Registry of Non-Governmental Organizations - Decree of the National Executive Branch 422/99 of April 27, 1999, as amended
- Resolutions IGJ 2/2012, 4/2012, 9/2012, 10/2012, 16/2012 and 7/2018 on the Prevention of Money Laundering and Terrorist Financing
- Resolutions of the IGJ (General Inspection of Justice) in response to the pandemic: IGJ RG 39/2020 regarding extension of mandates for governing bodies of NPOs and IGJ RG 46/2020 regarding authorization to validly hold remote meetings of governing bodies, even if not provided in the by laws
- Resolutions of the UIF (Unit of Financial Information) 30/2011, 11/2012, 3/2014 and 130/2018 on Legal Requirements for NPOs that Receive Donations and Contributions
- Resolution of the UIF 446/2013, regarding control guidelines on unusual transactions and prevention of assets laundering and terrorist financing
- Administrative Decision 214/2014 of the Jefatura de Ministros (Ministries Chief), regarding the National Registry of NPOs that work in security, disasters, and drug trafficking
- Resolution 172/2014 of Secretariat for the Prevention of Drug Addiction (SEDRONAR), regarding the definition of NPO considered in the National Drug Addiction Prevention and Treatment Program, Annex 1 Section 2
- Law 26.940 (of May 2014, effective as from Sept 30 2014) and Decree 1714/14 (Article 18, 1), regarding reduction of social security tax for civil associations
- Law 27401(effective as of March 1, 2018), regarding criminal responsibility over local private legal entities
- Corte Suprema de Justicia de la Nación, fallo en la causa “ALITT c/Inspección General de Justicia,” 2006
- Santiago Mazzeo, Nicole Etchart, Isabel Friz y Guillermo Canova, Marco Legal y Regulatorio de Autofinanciamiento de las Organizaciones de la Sociedad Civil en Argentina, Nonprofit Enterprise and Self-sustainabilityTeam (NESsT, 2008)
- Pedro M. Gecik, Nicolás L.Maiolo, Francisco J.Vanoli, Miguel A. Franzese, Mariela S. González y Alejandro Baños, Aspectos Impositivos de Asociaciones Civiles y Fundaciones, Edicon, Buenos Aires, 2009
III. Relevant Legal Forms
A. General Legal Forms
Civil associations, based on provisions of the Civil and Commercial Code (Articles 168-192), are membership organizations that can modify their objectives by changing their bylaws.
Foundations, which are governed by Articles 193-224 of the Civil and Commercial Code, as amended, are non-membership organizations that cannot change their objectives unless the objectives become impossible to achieve. 
Mutual entities, which are governed by Law 20,321, as amended, are membership organizations that satisfy the following criteria:
- They do not seek profit;
- Their main purpose is to benefit their members (and the members' immediate families) through benefits including loans, subsidies, insurance, medical aid, cultural or sporting events, education, travel, or other activities.
- They directly address a social need, such as medical assistance or aid to disabled people;
- They are authorized to carry out their activities by the National Institute of Cooperatives and Social Economy (INAES) and are listed in the National Registry of Mutual Entities;
- They own property, and are capable of acquiring goods according to their bylaws;
- They are not sustained exclusively by subsidies or donations from the state;
- Their members pay a periodic membership fee or contribution, meet annually, and cannot be expelled or excluded except for specific reasons; and
- Eligibility for membership is based on profession, age, gender, or like circumstances, but not on creed, race, or ideology.
B. Public Benefit Status
Civil associations and foundations pursue public benefit objectives. Mutual entities do not.
IV. Specific Questions Regarding Federal Law
Civil associations as such are not subject to any limits on compensation. The rights of the members of a civil association are determined by its founding document, governing document, or a separate agreement.
Under the Income Tax Law (ITL), however, a civil association established for public purposes is not eligible for tax-exempt status if it distributes, directly or indirectly, its earnings or patrimony among the members at any time (ITL Article 20(f)). Furthermore, tax-exempt status is not available to a civil association that compensates members of its management board or surveillance (auditing) committee at a rate exceeding 50 percent of the annual average of the three highest salaries of the administrative staff (ITL Article 20). "Compensation" includes lodging, meals, and other benefits in addition to salaries. This limitation does not cover payments to members of the management or surveillance committee who also perform activities for the association beyond their committee functions (ITIR 1344/98 Article 44).
Foundations must devote the majority of their proceeds to fulfilling their objectives (Civil and Commercial Code Article 213). Board members cannot be compensated for their services (Civil and Commercial Code Article 206). Furthermore, any contract between the foundation and its founders or their heirs (except contracts covering their donations to the foundation), as well as any resolution of the board of the foundation that directly or indirectly benefits the founders or their heirs in a manner not foreseen in the bylaws, is invalid unless approved by the controlling administrative entity (i.e., the Inspector General for Buenos Aires or the Legal Entities Directorate in the provinces) (Civil and Commercial Code Article 212).
In order to obtain tax-exempt status, a foundation established for public purposes may not distribute, directly or indirectly, its earnings or patrimony among its founders, directors, or other affiliates at any time (ITL Article 20(f)).
The foundation also cannot compensate its board members or the members of its surveillance committee (if it has one) at a rate exceeding 50 percent of the annual average of the three highest salaries of administrative staff (ITL Article 20). As with associations, "compensation" includes lodging, meals, and other benefits in addition to salaries. This limitation does not cover payments to members of the surveillance committee who also perform additional tasks for the foundation (ITIR 1.344/98 Article 44).
Mutual entities must devote all funds to the objectives listed in their statutes (Law 20,321 Article 29).
In order to obtain tax-exempt status, a mutual entity may not compensate the members of its governing body or auditing committee more than 50 percent of the annual average of the three highest salaries of administrative staff (ITL Article 20). This limitation does not cover payments to members of either group who also perform additional duties for the mutual entities (ITIR 1.344/98 article 44).
B. Proprietary Interest
In general, a donation cannot be revoked unless the recipient NPO fails to fulfill the donor's conditions on using the donation. A donor may, however, lawfully contribute only the use or usufruct (i.e., right of enjoyment without legal title) of a given property to the NPO, while retaining the property itself.
For a civil association, founders, members, and donors generally cannot retain proprietary rights over contributions once the assets have been registered in the civil association’s name (Civil and Commercial Code Article 170(g)). If, however, the association fails to use the donation, or fails to abide by the donor's conditions on its use, the donor may be able to recover the property (Civil and Commercial Code Articles 1566-1573).
For a foundation, promises of donations made by founders in a constitutive act are irrevocable once the foundation is declared a juridical person by the competent authority. If the founder dies after signing the constitutive act, the promised donation cannot be nullified by the founder's heirs if the entity has sought authorization to function as a juridical person (Civil and Commercial Code Article 197).
A donor can recover his donation to a foundation if the foundation's main purpose becomes impossible to achieve (Civil and Commercial Code Article 218). For a donor to recover his donation, however, each of the following three circumstances must exist: (1) the foundation's main purpose has become impossible to achieve; (2) the terms of the donation expressly establish specific means or methods to be used to fulfill the stated purpose; and (3) those means or methods have also become impossible (Civil and Commercial Code Article 218).
Pursuant to Article 185 of the Civil and Commercial Code, and Article 451 of IGJ Resolution 7/2005, in the event a civil association is dissolved, its remaining assets (after payment of debts) must be transferred to an NPO recognized as a legal entity by the Inspector General for Buenos Aires or the Legal Entities Directorate in the provinces, and recognized as a tax-exempt entity by the Federal Tax Authorities (Administración Federal de Ingresos Públicos, or “AFIP”). Except in the case of a foreign foundation, the remaining assets of a dissolved foundation must be transferred to a public entity or to an Argentine not-for-profit private entity pursuing the public benefit. The controlling administrative authority (the Inspector General for Buenos Aires or the Legal Entities Directorate in the provinces) must approve the transfer of assets (Civil and Commercial Code Article 217).
The Institute of Cooperatives and Social Economy (INAES) oversees the involuntary dissolution of a mutual entity and the distribution of remaining assets (Law 20,321 Article 36). Argentine law does not address the distribution of remaining assets when a mutual entity dissolves voluntarily.
Civil associations, foundations, and mutual entities are, as a rule, legal persons, with the attendant rights and obligations. Tax-exempt status imposes minor limitations on civil associations and foundations regarding their activities.
Mutual entities, unlike civil associations and foundations, are not subject to any additional constraints when they receive tax-exempt status.
2. Economic Activities
The essential aim of a civil association or a foundation must be to benefit the public without a profit-seeking purpose. However, such an organization may engage in commercial, economic, or business activities as a means of supporting its public benefit activities. The profits or assets cannot be distributed to the organization’s members. Tax-exempt status imposes only minor additional restrictions on the economic activities of civil associations and foundations. Article 20(f) of the ITL regulates gambling games, public shows, horseraces and similar activities, and credit and financial activities (excluding financial investments that are intended to preserve the organization’s assets) carried out by civil associations and foundations. In addition, foundations and union associations cannot acquire tax-exempt status if they carry out commercial or industrial activities, unless the activities are related to the purpose of the organization, and the revenue from those activities does not exceed the percentage determined by the regulation on total income (ITL Article 20(f), as amended by Law 27,430 of 2017, Article 18); this restriction does not apply to other types of associations (Law 25,239 of 1999 Article 1(e), amending ITL Article 20(f)). Tax authorities have supported this requirement through rulings that stress the importance of the public benefit as the organization's main purpose.
A mutual entity is free to undertake economic activities. Tax-exempt status requires only that the organization devote its income and property to advance the social interests named in its statutes (Law 20,321 Article 29).
Local experts are not aware of any challenge to an NPO's economic activities on the grounds that its tax exemption confers an unfair advantage over for-profit companies (such as a foundation dedicated to feeding children that also runs a bakery). For a civil association or foundation, however, the public benefit purpose must remain the focus of its principal activities. If tax authorities conclude that the organization concentrates principally on commercial activities, the organization may lose its tax-exempt status.
3. Political Activities
Generally, there are no restrictions on the ability of civil associations, foundations, or mutual entities to engage in legislative or political activities. In fact, foundations that analyze the political and economic situation are often closely linked to political parties. Likewise, there are no restrictions on lobbying activities by NPOs.
National educational policy requires effective equality of opportunity for all persons and the rejection of discrimination of any kind (Federal Education Law 24,195 Articles 5(f), 8). This nondiscrimination policy applies to private schools as well as public ones (Federal Education Law 24.195 Article 7).
F. Control of Organization
In general, no restriction exists on the control of not-for-profit organizations by other organizations or persons. Therefore, it is possible that a charity may be controlled, perhaps indirectly, by a for-profit entity or by an American grantor charity (which requires that the charity specifically so provide in the affidavit).
V. Tax Laws
Argentina has three levels of government and as such, three levels of taxation: federal, provincial, and municipal. At the federal level, the main taxes are the income tax, the minimum deemed income tax, the Value Added Tax, and the tax on debits and credits. At the provincial level, the main taxes are the turnover tax, the stamp tax, and the tax on real estate. Municipalities normally levy tax on services carried out by the municipality.
A. Income Tax Exemption
The only income tax law in Argentina is at the federal level: Law 20,628, as amended, with regulations set forth in ITIR 1344/98, as amended. The minimum deemed income tax is a tax levied on the assets held by an entity at the end of the tax period, and it is supplementary to the income tax.
As a general rule, an NPO formed in Argentina is deemed to be a taxpayer for income tax purposes on the same basis as a corporation, unless the NPO applies for and is granted the status as an exempt entity by the Federal Tax Authorities (Administración Federal de Ingresos Públicos, or “AFIP”). The exemption applies to both income tax and the minimum deemed income tax. An NPO without tax-exempt status is liable for tax on grants it receives, regardless of whether the donors are foreign or domestic.
To seek tax-exempt status, an NPO must submit a request to the tax authorities. The procedure is outlined in General Resolution AFIP 2681/2009.
Under the General Resolution 2681/2009, an NPO must file an electronic tax return and deliver certain documentation to the tax authorities within a specified period of time. Certain types of NPOs will be eligible to apply for the tax-exempt certificate using a simplified process. NPOs that are exempt under prior rules, for instance, are automatically eligible for the income tax exemption certificate (though, in general, each case is reviewed with regard to whether a particular filing must be made). The AFIP publishes a list of entities that are granted the income tax certificate. NPOs whose applications are rejected have an avenue to appeal.
An income tax certificate will enable an NPO to: (i) demonstrate its exempt status (though an exempt NPO must still file an income tax return); (ii) avoid the withholding of income tax on payments to the exempt NPO; (iii) achieve exempt status for VAT for certain services provided by the exempt NPO, thus avoiding VAT withholding on certain payments; and, (iv) achieve a reduced tax burden or exempt status for the tax on debits and credits on bank accounts.
General Resolution (AFIP) 2681 also details the forms and procedures for donations.
If granted, the tax exemption encompasses all income and capital gains (including grants), whether from Argentine or foreign sources. Investment and commercial income is generally excluded from the exemption.
For civil associations and foundations, the organization's charitable purpose must remain paramount. If the tax authorities conclude that the organization concentrates principally on economic activities, the civil association or foundation may lose its tax-exempt status. The only restriction governing mutual entities is that they devote their income and property to pursuing the social aims listed in their statutes (Law 20, 321 Articles 2, 4, 6, and 15).
Civil associations and foundations:
To be eligible for a tax exemption, a civil association or a foundation must satisfy the following conditions:
- The civil association or foundation must have a public purpose. Current law provides a non-exhaustive list of qualifying purposes: "welfare, public health, charity, beneficence, education and instruction, science, literature, arts, trade union and those of physical or intellectual culture."  Organizations pursuing other public purposes can also qualify (General Resolution DGI 1432, issued on November 12, 1971). Further, under certain circumstances, an otherwise eligible organization can still qualify for tax-exempt status if it undertakes activities that do not directly pursue a public purpose, so long as those activities are related to and compatible with its public purposes (General Resolution DGI 1432). 
- The civil association or foundation must devote its income and its property to pursuing the purposes of its formation, and in no case can income or property be distributed directly or indirectly to its members, founders, directors, or other affiliates (ITL Article 20(f)). In practice, it is required the by-laws of the civil association or foundation must state that in the case of dissolution, remaining property shall be distributed to a tax-exempt NPO.
- The civil association or foundation must not raise funds from gambling, horseraces and similar activities, or from credit and financial activities (excluding financial investments that are intended to preserve the organization’s assets) (ITL Article 20(f)). The organization can raise funds from public shows so long as it is not inconsistent with its public purposes. 
- Under a 1995 amendment, a civil association or foundation is disqualified from tax-exempt status if, during a given tax period, it provided any form of compensation (including lodging, food, and similar expenses) to any members of its surveillance or managing board that exceeded 50 percent of the annual average of the three highest salaries of administrative staff (ITL Article 20; Ruling (DAT) 19/1997). For foundations, this provision covers only members of the auditing board, inasmuch as members of the managing board cannot be paid. As applied, the provision limits only the remuneration paid to a board member for board-related activities, and not for other activities, such as serving as general manager of the organization (Ruling (DAT) 89/96, 16 August 1996).
- Foundations and union associations are prohibited from carrying out commercial or industry activities if they have tax-free status, unless the activities are related to the purpose of the organization and the revenue from those activities does not exceed the percentage determined by the regulation on total income (ITL Article 20(f) as amended by Law 27,430 of 2017, Article 18); the restriction does not apply to other types of associations (Law 25,239 of 1999, Article 1(e), amending ITL Article 20(f)). The scope of this limitation has been further interpreted by the tax authorities in administrative rulings.
- Sports and cultural associations have their own exemption (ITL Article 20(m)). These associations must be not-for-profit and must not exploit gambling activities and/or activities in which the social function is more important than the sporting or cultural function.
Under the ITL, a mutual entity is eligible for a tax exemption if it meets two criteria:
- It must comply with all laws and regulations governing its formation and operations; and
- Like civil associations and foundations, it must not provide any form of compensation (including lodging, food, and similar expenses) to any members of its governing or auditing board that represents more than 50 percent of the annual average of the three highest salaries of administrative staff (ITL Article 20). This limitation does not apply to a board member who also performs additional functions for the organization, such as serving as the general manager (Decree 1344/98 Article 44).
This tax exemption covers the mutual entity's income as well as the benefits it provides its members (ITL Article 20(g)).
In addition to the above provisions, the Income Tax Law sets forth conditions for other types of entities to qualify for tax-exempt status, including religious institutions (ITL Article 20(e)), international NPOs based in Argentina, and certain foreign NPOs with special recognition from the Argentine government (ITL Article 20(r)).
B. Incentives for Philanthropy
Argentina provides limited tax incentives for philanthropy. A taxpayer can deduct qualifying donations, up to 5 percent of the taxable base. Not all tax-exempt NPOs are eligible to receive tax-deductible donations.
Civil associations and foundations:
A donation to a tax-exempt civil association or foundation qualifies for deductibility only if the organization's principal purpose is one of the following (ITL Article 81(c)):
- Not-for-profit charitable social and medical assistance, including the care and protection of children, the aged, the handicapped, and the disabled;
- Scientific and technology research certified by the Technology and Science Secretary from the Education and Culture Ministry;
- Scientific research on economic, political, and social matters related to the development of political parties' plans; or for educational institutions, (1) systematic schooling leading toward a degree at a school certified by the Education and Culture Ministry, or (2) courses offered without charge that seek to promote cultural values.
Mutual entities are not eligible to receive tax-deductible donations.
C. Value Added Tax
Argentina imposes a VAT with a standard rate of 21 percent, but some items are subject to rates of 10.5 percent or 27 percent. In principle, there is no minimum threshold for transactions. If an NPO has taxable services, it must register for VAT purposes or claim tax-exempt status, if applicable.
Foreign grants may be subject to VAT if they consist of movable assets imported through customs. As a rule, sales of movable assets made by an NPO are subject to VAT at the relevant rates. An income tax-exempt NPO enjoys an exemption from VAT on the services it provides, including imported services (i.e., rendered abroad and used in Argentina), insofar as the services directly advance the NPO's specific purposes (VAT Law Article 7(h), paragraph 6). 
D. Other Taxes
Some other tax laws confer special treatment on NPOs. For instance, the Minimum Deemed Income Tax Law exempts NPOs that are exempt from income tax (Minimum Deemed Income Tax Law No. 25,063, as amended, Article 3(c)). The tax on bank accounts is applicable as a rule at the rate of 0.6 percent on any debit from or credit to a checking account (Law 25,413, Decree Regulation 380/2001 Article 7). Certain NPOs or the qualifying accounts that they use are exempt, such as those of religious institutions, school cooperatives, and accounts used for public funds which are shared by a national entity and an exempt NPO. Other eligible NPOs are subject to a reduced rate of 0.25 percent for credits and 0.25 percent for debits, according to Decree Regulation 1287/2001, such as NPOs that are both exempt from income tax and not subject to VAT on their supplies. NPOs are also exempt from some local regulations on property tax and turnover tax.
E. Double Tax Treaty
No treaty to avoid double taxation on income is currently in effect between the United States and Argentina.
VI. Knowledgeable Contact
Professor, Universidad Austral
FONBEC, Legal Director
Foro del Sector Social, Pro-Treasurer
 In the city of Buenos Aires the relevant rules for establishing a civil association, a simple association, or a foundation are set forth in Book VIII of General Resolution 7/2005, as amended by General Resolution 6/2007; in General Resolution 7/2015, arts. 352-462; and in General Resolution 7/2017.
 ITL Article 20(f). ASAOTI, Corte Suprema de Justicia de la Nación, April 3, 2001 andServicios de Transporte Marítimo Argentina-Brasil, February 22, 2005.
 Asociación Rosarina de Anestesiología c. Fisco Nacional. The Supreme Court of Argentina (Corte Suprema de Justicia de la Nación) in November 16, 2009, limited the application of the exemption, stressing that for the exemption to be granted, there must be a complete lack of economic or for-profit benefits for the associates.
 Asociación Pro Ayuda a Niños Atípicos c. Fisco Nacional DGI. Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, sala II, July 4, 1995, Impuestos, LIII-B, p. 2811; Ruling, (DAL) 74/96, December 9, 1996; La Scala de San Telmo, Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, sala II, July 8, 2005.
 The scope of the application of the exemptions granted to certain NPOs has been the subject of some discussion; i.e., if all or part of their supplies are exempt from VAT given that the relevant law may grant an exemption to the NPO itself, such as NPOs engaged in education, social assistance, and public health, as per Law 16,656.