"Article 1.-bodies and utilities included in the budget law and the municipalities which carry out transfers, shall keep a record of the receivers of such funds.
For entities that receive public funds to the Treasury budget, the obligation shall be the institution to adopt the transfer or that sanction the allocation of funds for.
Equal obligation shall apply with regard to the institutions that allow donations or tax franchises.
In any case, must register entities that are capable of receiving public resources referred to the law of budgets or those entitled to tax credit regulated in article 8 of law No. 18.985, article 69 of law No. 18.681, in the article 3 of law No. 19.247, and paragraph 5 of title IV , Act No. 19.712.
In addition, natural or legal persons who carry out the corresponding donation must register.