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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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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.

Law 9,249, of December 26 th, 1995 and Provisional Measure 2158-35, of August 25 th, 2001 – fiscal
benefit regarding entities qualified as OSCIP (Civil Society Organization of Public Interest) or declared
as of Public Utility
Article 13. For th e assessment of actual profits and calculation basis for the social contribution on net
profits the following deductions are prohibited, apart from the provisions of art. 47 of Law 4,506, of
November 30th, 1964:
I – any provision, except for those constit uted for paying employees holidays and tenth -third salary,
referred to in art. 43 of Law 8,981, of January 20th, 1995, amended by Law 9,065, of June 20th, 1995,
and the provisions of insurance and capitalization companies and from private pension funds who se
constitution is required by the special legislation applicable to them; (see Law 9,430/96)
II – installments of leasing and rental of goods or property, except when intrinsically related to the
production of goods and services ;
III – expen ditures on d epreciation, amortization, maintenance, repair, taxes, insurances and any other
regarding goods and property , except when intrinsically related to the production of goods and services;
IV – expenditures on food for partners, shareholders and managers ;
V – no n-compulsory contributions, except for those designed to fund insurance and health plans and
fringe benefits alike those of the social security, instituted in favor of the employees and directors of the
legal entity;
VI – donations, except those referred to in §2;
VII – expen ditures with gifts .
§1 Expenditures on food provided by a legal entity to its employees without distinction will be accepted
as deductible.
§2 the following donations may be deducted:
I – those referred to in Law 8,313, of Decem ber 23th, 1991;
II – those made to educational and research institutions whose creation has been authorized by federal
law and that meet s the requirements of sections I and II of art. 213 of the Federal C onstitution, limited
to one and a half percent of t he operating income, before assessing its deduction and the one referred
to in the following item;
III – the donations up to a limit of two per cent of the legal entity operating income, before assessing its
deduction, made to civil non-profit entities leg ally incorporated in Brazil that provide free services to
benefit the employees of the legal entity who is donating and their dependents, or to benefit the
community where they operate, observing the following rules:
a) The donations , when in cash, will be directly credited on a bank account in the name of the beneficiary
entity;
b) the legal entity donating will keep available for inspection a declaration granted by the beneficiary
entity , according to the model approved by the Federal Revenue, in which it undertakes to fully apply
the resources received in the fulfillment of its social goals , with the identification of the person liable for
its ac complishme nt, and not distribute profits, bonuses or benefits to directors, maintainers or
associated in any ca se or under any pretext;
b) the beneficiary civil entity should be recognized as of Public Utility upon a formal act from the Union
competent body.

Provisional Measure 2158-35, of August 25, 2001

Article 59. The Civil Society Organizations of Public Interest – OSCIP qualified according to the standards
established by Law 9,790, of March 23th, 1999, may also be beneficiaries of donations according to the
c onditions set forth by section III of §2 of art. 13 of Law 9,249/95.
§1 The provisions of this Article shall apply to donations made as of the calendar- year of 2001.
§2 To the entities referred to in this Article shall not apply the requirement established in Law 9,249,
1995, art. 13, §2, item III, paragraph " c".

Art. 60. The donations deductibility referred to in item III of §2 of art. 13 of Law 9,249/95 and art. 59 is
subject to the annually renewal of the beneficiary entity condition of public utility or OSCIP by the
Union’s competent body through a formal act.
§1 The renewal referred to in the caput:
I – will only be given to the entity that proves to the Union’s competent body to have accompli shed the
requirements and conditions in the calendar -year preceding the application;
II – will be effective in the calendar- year following its constitution.
§2 The acts of recognition issued until December 31th, 2000 will be effective regarding donations
received until December 31th, 2001.
§3 The Union’s competent bodies will issue, within their competences , the necessary acts regarding the
renewal referred to in this article.