P.R. Laws tit. 6, § 102
The agencies of the Government of the Commonwealth of Puerto Rico are hereby authorized to sell such plots of land owned by them that are not of public use, that are leased or in any legal manner transferred for the use and enjoyment of nonprofit entities, on which they have located their structures, buildings, facilities or operation and service centers, at a price equal to their cost of acquisition. Every nonprofit entity which wishes to avail itself of the provisions of this chapter must meet the following requirements:
(a) Be duly organized and constituted pursuant to the laws of the Government of the Commonwealth of Puerto Rico, and registered in the Department of State.
(b) At the date of acquisition, has been established on the plot it wants to acquire and rendered the services to which it is devoted uninterruptedly for more than three (3) years.
(c) Show attesting evidence that it is substantially or totally devoted to the direct rendering of educational, charitable, health or social welfare services, to the rehabilitation, re-education or reorientation of persons with deficiencies in their physical or mental development, drug addicts or alcoholics, the care of the elderly or sick persons, to the prevention of diseases, counseling, attention or rescue of victims of crime, disasters or accidents, the rendering of recreational or cultural services, or to services, programs or activities to instill ethical, spiritual values and humanitarian principles in the citizens.
(ch) Operate as a nonprofit organization and render their services free of charge, at their real cost or at less than the real cost thereof.
(d) Comply with all laws and regulations of the Permit Management Office, as well as with any other applicable laws or regulations with respect to safety, use and access permits; their structures, buildings and facilities in the plot of land they want to acquire, and the permits and licenses for their operations or rendering of services.
(e) Establish before the Secretary of the Treasury their right to enjoy tax exemption in all those areas covered by the different fiscal laws that apply to them.
History —Aug. 12, 1988, No. 172, p. 792, § 2.