Catalysts useful for low-cure powder coating compositions are disclosed, having the structure (I): ##STR1##

wherein R₁ is an organic radical having 6 to 25 carbon atoms; each R₂ is independently a multivalent hydrocarbon group having 1 to 20 carbon atoms; Y is ##STR2##

each R₃ and R₄ are independently alkyl or aryl groups having 1 to 12 carbon atoms; each Z is independently oxygen or nitrogen; R₅ is absent when Z is oxygen and R₅ is hydrogen, an alkyl or aryl group having 1 to 20 carbon atoms, or (Y)_a —R₂— when Z is nitrogen; a, b, and c are integers; each X is independently S, O, or N(R₆); each R₆ is independently hydrogen or an alkyl or aryl group having 1 to 12 carbon atoms; and P is a polymeric material.