This document briefly presents the main results of the research carried out within the scope of the Economic Sustainability of Civil Society Organizations project . The objective is to develop and make the systematized information transparent, sharing it with organizations and researchers interested in understanding the legal environment for civil society organizations in Brazil.

Such research, carried out between 2017 and 2020, focused on investigating four sub-themes related to the economic sustainability of civil society organizations (CSOs) in Brazil: (i) tax barriers to donations to CSOs (inheritance and donation tax – ITCMD); (ii) tax incentives for donations by individuals to CSOs; (iii) endowments; (iv) the implementation of Law No. 13,019/2014 (Regulatory Framework of CSOs – MROSC) that deals with partnerships between the Public Power and CSOs.

Access the entire collection of the Economic Sustainability of Civil Society Organizations project here.