Appendix E

The Charitable Giving Guide

Act 60 requires an annual donation of $10,000 to Puerto Rico-based nonprofits. Half ($5,000) must go to organizations certified by the CECFL — typically focused on child poverty eradication. The remaining $5,000 can go to any nonprofit certified under Section 1101.01(a)(2)(A)(iii) of the Puerto Rico Internal Revenue Code.

This requirement is an opportunity, not just an obligation. Puerto Rico has real needs, and the Act 60 community is in a position to make a meaningful collective difference.

We maintain a regularly updated guide to vetted Puerto Rico nonprofits at doradobeachinsider.com — organizations doing genuine work in the community, properly certified for Act 60 compliance, and worthy of your support.

Each year, the Dorado Beach Insider community also organizes a collective giving initiative — coordinating a portion of our members' required donations toward a single high-visibility community project. It turns a legal requirement into a community statement.

For current community and charitable-giving information, start with the Dorado Beach Insider Intelligence archive at https://hub.doradobeachinsider.com/archive and confirm donation eligibility with your CPA or counsel before relying on it for decree compliance.

Confirm that any organization you donate to is properly certified under Puerto Rico tax law before making your donation. Your CPA can verify certification status.