Category: CEBAS

At the end of 2023, Decree No. 11,791/2023 was promulgated, which regulates Complementary Law No. 187/2021, on the Certification of Social Assistance Charitable Entities (CEBAS). The legislation put an end to the discussion that had lasted for years about the need for a law of this type to establish the necessary requirements so that philanthropic and charitable institutions could achieve tax immunity. Complementary Law No. 187/2021 establishes that to be considered a charitable entity, the legal entity must be non-profit, provide services in the areas of social assistance, health and education and be certified in accordance with legislation. It is necessary to reinforce that charitable entities need to be aware of the changes brought about by the New CEBAS Law, making the necessary adjustments to comply with all requirements.