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.
Decree 11,948/2024, which changes the regulation of the regulatory framework for Civil Society Organizations (CSOs), represents a historic milestone for the Third Sector in Brazil. The decree brings several innovations that aim to strengthen CSOs, increase Transparency and efficiency in the management of public resources, and facilitate the celebration of partnerships between […]
The vast majority of non-profit organizations arise from the altruistic volunteer work of their creators. The motivations for creating and maintaining a non-profit organization (NPO) even in the midst of great financial difficulties are complex. Several factors can influence this decision, and it is important to recognize that each organization has its own particularities and challenges.
So we ask: Is it possible to sell a Non-Profit Institution – ISFS? Is it possible to sell your Non-Governmental Organization – NGO? Is it possible to “sell” and “buy” a CNPJ from a Civil Society Organization of Public Interest – OSCIP? or “buy” or “sell” your Foundation, Association, Religious Association, OSCIP, OS, and other related organizations?
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