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This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

Decree 3 ,100, of June 30 th, 1999 – qualification of a Civil Society Organization of Public Interest

Art.1.The request for qualification as a Civil Society Organization of Public Interest addressed by the non-
profit private legal entity meeting the requirements of arts. 1, 2, 3 and 4 of Law 9,790, of March 23
th
1999, to the Ministry of Justice through the completion and submission of a written application and
certified cop ies of the following documents:
I – statutes filed before the Public Registry;
II – minutes of the election of its current directors;
III – balance sheet and income statement for the year;
IV – declaration of exemption from income tax; and
V – enrollment with the General Taxpayers Registry/National Registry for Legal Entities (CGC/CN PJ)

Art. 2. The person responsible for issuing the qualification should verify the adequacy of the documents
cited in the previous article with the provisions of arts. 2, 3 and 4 of Law 9 ,790/99, observing the
following:
I – if the entity purposes integrate t he list referred to in art. 3 of that law;
II – if the entity is excluded from the qualification, according to art. 2nd of that law;
III – if its statute s meet the requirements of a rt. 4 of that law;
IV – in the directors ’ minutes of election , if who is seeking the qualification is the competent authority ;
V – if it the balance sheet and income statement for the year w ere presented;
VI – if the entity has submitted a declaration of exemption from income tax to the Federal Revenue of
Brazil; and
VII – if the CGC/CNPJ was presented.

Art . 3 . The Ministry of Justice, after receiving the application, will have thirty days to approve or not the
request for qualification an d this act will be published in the Federa l Official Gazette no later than fifteen
days after the decision.
§1 In case of acceptance, the Ministry of Justice will issue within fifteen days of the decision the
applicant ’s certificate of Civil Society Organization of Public Interest.
§2 The publication of the refusal shall contain the reasons why the request was denegated.
§3 The non -profit legal entity having its request rejected may submit it again at any time.

Art. 4. Every citizen, being forbidden the anonymity and respected the preroga tives of the Public
Ministry, since bolstered by evidence of fraud or mistake is a legitimate party to request judicially or
administratively the cancelation of the qualification of Civil Society Organization of Public Interest.
Sole Paragraph. The qualification’s cancelation will be given upon decision within administrative
proceedings initiated by the Ministry of Justice, ex officio or upon request by the interested party or in a
judicial proceeding s of popular initiative or from the Public Ministry, subj ect to the right to adversary
system and full defense.

Art. 5. Any change of purpose or operation regimen of the o rganization implying a change of the
conditions that supported i ts qualification should be reported to the Ministry of Justice, with a
justification, under the penalty of cancelling the qualification.

Art. 6. For the purposes of art. 3 of Law in 9 ,790/99 it is understood as :
I – Social Assistance the development of activities provided in art. 3 of the Organic Law of Social
Assistance;
II – free promotion of health and education the provision of these services by a Civil Society Organization
of Public Interest, funded through its own resources.
§1 It is not considered own resources those deriving from chargings of services of any individual or legal
entity, or obtained in virtue of any transfer or compulsory collection.
§2 The provision of services conditioned to the receiving of a donation, contribution, or equivalent
cannot be considered as free promotion of the service.
Art. 7. It is understood as personal advantages or benefits , under item II of art. 4 of Law 9 ,790/99, those
obtained:
I – by directors of the entity and their spouses, partn ers and collateral relatives to the third degree;
II – by le gal entities having the persons above mentioned as controllers or hold ers of more than ten
percent of its shares .

Art. 8. It will be signed between the Government and the entities classified as Civil Society Organizations
of Public Interest a Partnership Agreement for establishing cooperation ties between the parties , for the
fomentation and implementation of activities of public interest provided for in art. 3 of Law 9,790/99.
Sole Paragraph. The state body will execute the Partnership Agreement following it s own standard
model , which contain s the rights, liabilities and obligations of the parties and the essential provisions
described in art. 10, §2, of Law 9 ,790/99.

Art. 9. The state body in charge of execution the Partn ership Agreement will previously verify the
organization ’s proper operation .

Art . 10. For the purposes of the assessment referred to in art. 10, §1, of Law in 9,790/99, the standard
model referred in art. 10, should be completed and forwarded to the competent Council of Public Policy.
§1 The opinion of the Council of Public Policy will be considered for the f inal decision making regarding
t he Partnership Agreement.
§2 If case there is no Council of Public Policy at the corresponding area of operation, the state body
partner is released from the assessment, being not allowed the replacement by another Council.
§3 The Council of Public Policy will have thirty days as of the date of receiving the consultation, to give
its opinion about the Partnership Agreement, being the state body u ltimately in charge of the final
decision on the execution of the respective Partnership Agreement.
§4 The extract of the Partnership Agreement, in accordance with the model in Annex I of this Decree,
shall be published by the state body partner in the Federal Official Gazette within fifteen days after its
execution.

Art. 11. For the purpose of art. 4, section VII, "c" and "d" of Law in 9,790/99, it is understood as
rendering of accounts the pro of of the correct application of the funds transferred to the Civil Society
Organization of Public Interest.
§1 The annual rendering of accounts will be performed over the totality of the patrimonial transac tions
and results of the Civil Society Organizations of Public Interest.
§2 The rendering of accounts will include the following documents:
I – annual report o n the activities execution;
II – the income statement for the year;
III – balance sheet;
IV – sta tement of origin and investment of funds;
V – statement on social patrimony changes;
VI – clarifying notes to the financial statements, if necessary;
VII – technical opinion and audit report according to art. 20 of this Decree, where applicable.
Art . 12 . For the purpose s of §2, item V, of art. 10 of Law 9,790/99, it is understood as rendering of
accounts re garding the Partnership Agreement implementation the probation to the state body partner ,
of the correct application of public resources received and fu lfillment of the Partnership Agreement
object , upon the presentation of the following documents:
I – Report on the implementation of the Partnership Agreement object, containing a comparison
between the aimed goals and the results achieved;
II – a full statement of income and expenditure incurred during the implementation;
III – technical opinion and audit report, as provided in art. 20; and
IV – delivery of the extract of the physical and financial execution as provided in art. 19.

Art . 13. The Partnersh ip Agreement may be entered into for a period superior than the fiscal year.
§1 If the Partnership Agreement term expires without the total accomplishment of its object by the
partner body or in case of surplus funds available with the Civil Society Organization of Public Interest,
that term may be extended.
§2 The expenditures under the Partnership Agreement and held during the whole period , as from the
original date of termination and the formalization of a new ending date , will be considered as legitimate
since covered by the correspondent pawn.

A rt. 14. The release of financial resources necessary to implement the Partnership Agreement shall be
made in a special bank account, to be opened in a bank appointed by the state body partner.

Art. 15. The release of funds for the implementation of the Partnership Agreement will be done
according to the correspondent schedule, unless authorized the release in a single installment.

Art. 16. The existence of one or more Partnership Agreement even with the same state body is possible,
according to the operational capacity of the Civil Society Organization of Public Interest.

Art. 17. The monitoring and supervision by the Council of Public Policy referred to in art. 11 of L aw
9,790/99 shall not introduce or induce modifications on the obligations established in t he Partnership
Agreement entered into.
§1 Eventual recommendations or suggestions from the Council on the Partnership Agreements
monitoring should be sent to the state body partner, for the adoption of measures rendered applicable.
§2 The state body partner will inform the Council about their monitoring activities.

Art. 18. The extract of physical and financial execution referred to in art. 10, §2, section VI of Law
9,790/99, shall be completed by the Civil Society Organization of Public Interest and published in the
O fficial Gazette from the area covered by the proj ect within sixty days after the end of each financial
year, according to the model referre d to in Annex II of this Decree.

Art . 19. The Civil Society Organization of Public Interest should conduct an independent audit on the
investment of resources from t he P artnership Agreement , according to item "c", section VII, art. 4 of
Law 9,790/99, when the amount of resources is higher than or equal to R$ 600,000.00 (six hundred
thousand reais).
§1 The provisions of the caput are also applicable when the Civil Society Organization of Public Interest
celebrate s concurrently several Partnership Agreements with one or several state bod y partners, which
the sum exceeds that value.
§2 The independent audit should be conducted by a person or legal entity authorized by the Regional
Councils of Accountancy.
§3 The expenditures regarding the independent audit services should be included in the project budget
as an expense.
§4 For the hypothesi s referred to in §1, addendum m ight be entered into , for the purposes of the
preceding paragraph.

Art. 20. The evaluation Committee referred to in art. 11, §1 of Law in 9 ,790/99 should be
composed of two members of the Executive Branch, one from the Civil Society Organization of Public
Interest and one member appointed by the Council of Public Policy of the corresponding filed of activity,
if there is any.
Sole Paragraph. The Committee shall be responsible for monitoring the implementation of the
Partnersh ip Agreement.

Art . 21. The Civil Society Organization of Public Interest shall publish in the Official Gazette of the Union
State or Municipality within thirty days as of the execution of the Partnersh ip Agreement the regulation
referred to in art. 14 of Law 9,790/99 forwarding a copy for the state body partner ac knowledge ment.

Art. 22. For the purposes of arts. 12 and 13 of Law 9,790/99, the Civil So ciety Organization of Public
Interest shall appoint for each Partnership Agreement at least one director who will be responsible for
the proper administration of the funds received.
Sole Paragraph. The name of the managers or directors nominated will be published in the extract of the
Partnership Agreement.

Art. 23. The selection of the Civil Society Organization of Public Interest for entering into a Partnership
Agreement may occur through the publication , by state body partner , of a contest announcement for
projects, to obtain g oods and services and to carry out activities, events, consulting, techni cal
cooperation and advice.
Sole Paragraph. Once the selection process is initiated through the contest, it is forbidden to t he
g overnment to enter into a Partnership Agreement with a similar object, outside the initiated contest.

Art. 24. For the impleme ntation of the contest, the state body partner should p repare with clarity,
objectivity and detailing, the technical specification of the good, project, construction or service to be
accomplished through the Partnership Agreement.

Art . 25. The contest announcement should contain at least information on:
I – terms, conditions and manner of submission of proposals;
II- technical specifications of Partnership Agreement object ;
III – criteria for selection and judgment of proposals;
IV – dates for presentation of proposals;
V – place for presentation of proposals;
VI – the dates of judgment and expected date of conclusion of the Partnership Agreement; and
VII – the maximum amount to be disbursed.

Art. 26. The Civil Society Organization of Public Interest shall submit its technical project and detailing
costs for its implementation to the state body partner.

Art . 27. For the selection and judgment of the projects it will be considered:
I – the intri nsic merit and adequacy to the contest announcement ;
II – the technical and operational capacity of the candidate;
III – the adequacy of means suggested, their costs, schedules and results;
IV – the proposal adjustment to the technical specifications;
V – the legal and institutional regularity of the Civil Society Organization of Public Interest ; and
VI – the analysis of the documents referred to in art. 12 , §2 of this Decree.

Art . 28. Obey ing the principles of the public administration are unaccep table as criterion for selection,
disqualification or punctuation:
I – the place of domicile of the Civil Society Organization of Public Interest or the requirement of work
experience of the organization in the domicile of the state body partner;
II – the obligation of consortium or association with entities based in the locality where the Partnership
Agreement shall be entered into ;
III – the amount of contribution or any other benefit offered by the Civil Society Organization of Public
Interest.

Art. 29. The judgment will embrace all the proposals of Civil Society Organizations of Public Interest and
it will not be accepted as a criterion for judging legal, administrative, technical or operational aspects
not established in the contest announcement.

Art. 30. The state body partner shall appoint a judging committee for the contest which will consist of at
least one member of the Executive Branch, one specialist on the contest theme and one member of the
Council of Public Policy of the competent filed, if there is any.
§1 The work of this committee will not be paid.
§2 The state body shall explain to the judging committee the score regarding each item of the proposal
or project and will ensure that the identity of the proposing organization is omit ted.
§3 The committee may request the state body partner additional information about the projects.
§4 The commi ttee will classify the proposals of the Civil Society Organizations of Public Interest obey ing
the criteria established in this Decree and in the contest announcement.

Art. 31. After the final judgment of the proposals the commi ttee will present in the presence of the
competitors the results of their work indicating the ones approved.
§1 The state body partner:
I – will not analyze administrative appeals against decisions from t he judging committee;
II – will neither be able to cancel or suspend administratively the results of the contest nor enter into
other Partnership Agreements with the same obj ect without first concluding the procedure initiated by
the contest.
§2 After the public announcement of the contest results the state body partner shall homologate it and
it will be immediate the execution of the Partnership Agreements according to order of classification.

Art . 32. The Minister of Justice shall issue an ordinance within fifteen daysas of the publication of this
decree regulating the procedures for the qualification.

Art . 33. This Decree shall enter into force upon its publication.