ARTICLE · 29 DECEMBER 2015

Lei Nº 13.204/2015: Dedutibilidade De Doações

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

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Conforme informamos no memorando enviado, em 15/12, foi publicada a Lei nº 13.204/2015 que, dentre outros, ampliou o benefício fiscal concedido ao doador pessoa jurídica para todas as entidades...

BrazilTax

Mattos Filho Veiga Filho Marrey Jr Moherdaui & Quiroga Advogados

Conforme informamos no memorando enviado, em 15/12, foi publicada a Lei nº 13.204/2015 que, dentre outros, ampliou o benefício fiscal concedido ao doador pessoa jurídica para todas as entidades, alterando, para tanto, o artigo 13 da Lei nº 9.249/1995 e incluindo o artigo 84-B na Lei nº 13.019/2014, conhecida como Marco Regulatório das Organizações da Sociedade Civil.

Para tanto, as organizações estão dispensadas de qualquer certificação, mas devem:

(i) Atuar em pelo menos uma das finalidades sociais listadas no artigo 3º. da Lei nº 9.790/1999; e

(ii) Não participar em campanhas de interesse político-partidário ou eleitorais, sob quaisquer meios ou formas.

Vale lembrar que, anteriormente, o benefício acima mencionado era restrito aos donatários de entidades qualificadas como Organização da Sociedade Civil de Interesse Público (OSCIP) ou que possuíssem Título de Utilidade Pública Federal (TUPF).

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