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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
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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
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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
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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
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advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
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Law 12,101, of November , 27 th, 2009 – Certification of Philant hropic Social Assistance Entities

CHAPTER I – PRELIMINARY PROVISIONS
Art. 1. The certification of social assistance charities and the exemption for contributions to the social
security will be granted to private law legal entities, nonprofit, recognized as social assistance charities
aiming to provide services in the areas of social assistance, health or education, and meeting the
provisions of this Law.
Sole Paragraph. (VETOED)

CHAPTER II – CERTIFICATION
Art . 3. The certification or its renewal will be given to the charity that demonstrates in the fiscal year
preceding the application, being observed the minimum period of twelve (12) months of the entity’s
constitution, compliance with the provisions of Sections I, II, III and IV of this chapter, according to its
performance fields and meet ing cumulatively the following requirements:
I – be constituted as a legal entity under the caput of art. 1; and
II – provide in its constitutive acts , in case of dissolution or termination, the allocation of any remaining
assets to congener nonprofit entities or to public entities.
Sole Paragraph. The minimum period of fulfillment of the requirements referred to in this article may be
reduced if the en tity renders services upon a covenant or a similar instrument with the H ealth System
(SUS) or the Social Assistance System (SUAS), in case of local need attested by the manager of the
correspondent system.

CHAPTER IV – EXEMPTION
Section I – The Requiremen ts
Art . 29. The charity certified according to Chapter II will be entitled to the exemption concerning the
contributions referred to in arts. 22 and 23 of Law 8212, of July 24
th
I – its directors, counselors, partners, founders or benefactors do not receive remuneration, advantages
or benefits, directly or indirectly, in any case and title, in view of the competencies, functions or
activities assigned to them by its constitutive acts; , 1991,
since cu mulatively meeting
the following requirements:
II – invest its incomes, assets and any eventual surplus entirely on national territory, for the
maintenance and development of its i nstitutional objectives;
III – to present a negative certificate, or a positive certificat e with a negative effect, of debits reg arding
taxes administered by the Federal Revenue of Brazil and a certificate of regularity of the Government
Severance Indemnity Fund for Employees ( FGTS);
I V – to maintain regular bookkeeping recording incomes and expenditures and the investment in
gratuity, in a segregated manner, according to rules issued by the Federal Accounting Council;
V – do not distribute results, dividends, bonuses, shares or p arts of its assets , in any case or pretext;
VI – to keep in good order for a period of ten (10) years, as of the date of issuance, documents showing
the origin and application of its resources and those relating to acts or transactions that imply the
modification of its patrimonial situation;
VII – to comp ly with all ancillary obligations set out in tax legislation;

VIII – to present accounting and financial statements duly assessed by independent auditor legally
qualified by the Regional Acco unting Councils when the annual gross revenue exceeds the limit s set by
Supplementary Law 123, of December 14th, 2006.
Art. 30. The exemption referred to in this law is not extended to the entity with its own legal personality
constituted and maintained by the entity to which the tax -exemption was granted.