Nicaragua published Law No. 1212 in the Official Gazette on 22 August 2024, which amends Law No. 1115 on the regulation and control of non-profits, Law No. 1040 on the regulations of foreign agents, and Law 822, the tax concertation law. The amendments essentially eliminate tax exemptions for existing religious and non-profit organizations along with the introduction of a new requirement that all civil society projects and programs be developed in collaboration with state institutions. This …