Transfer of capital destined to entities governed by public or private law, without Profitable Purpose, granted by virtue of special law, regardless of direct consideration in goods or services, to the transferring entity.

• Law No. 4,320/1964, art. 12, § 6; LDO; Decree No. 93,872/1986, art. 63, § 2.
• See also: Aid [Budget] It is Capital Transfer Income.