Brazil is undergoing a sweeping tax reform that is reshaping the legal and fiscal environment for civil society organizations. In this analysis, Eduardo Szazi of Szazi, Bechara, Storto, Reicher Figueiredo Lopes Advogados, an ICNL partner organization, examines key reforms, including changes to nonprofit tax exemptions, grant-making rules, and fiscal incentives.

The article highlights both opportunities and emerging risks for the sector. It outlines expanded eligibility for certain tax benefits, introduces new value-added tax obligations, and raises questions about the future of longstanding exemptions. As Brazil implements these reforms, civil society organizations will need to navigate a more complex and evolving regulatory landscape.

🟢 Read the full article in English or Portuguese.

While this is not an ICNL product, we are pleased to share this external resource as part of our collaboration with partners working on the legal environment for civil society. It offers timely insights for practitioners, donors, and policymakers monitoring the impact of tax policy in Brazil.