This article aims to highlight the main aspects that make non-profit entities in Colombia vulnerable to tax evaders. The analysis is done from the legal scope, supervision, control and tax benefits that are attributed to these. This is a theoretical and reflective work, based on a type of documentary and descriptive research. Finally, it is concluded that it is essential that the state designate the function of control and surveillance to a specialized entity, and it is highlighted the importance of the Tax Direction, which needs to exert more control on the activities and destination of their money in order to prevent non-profit entities continue becoming the "ideal business" for tax evaders.