Give through your company
Your company can give and deduct.
Two minutes to decide, and a paper to take to the accountant.
If the company is on lucro presumido or the Simples, the gift does not lower its tax. If unsure, ask the accountant.
Choose an entityGive directly
Up to 2% of lucro operacional
Up to 34 cents back per real (top rate: 15% + 10% + 9%)
- PIX or a transfer into the entity's account.
- The entity issues a statement. The company's accountant checks it.
- 2026: limit at 90% (LC 224).
- Only if the entity gives free services and is an OSC (Lei 13.019). Confirm with it and with the accountant.
Lei 9.249, art. 13, § 2º, III
Choose an entityGive 100%
Through the fund, with the entity's project
What you give comes back whole off the tax: up to 1% of IRPJ (2026: 0.9%), paid into the fund's account.
- Pay into your city's FIA account.
- Name the entity's chancelado project.
- The council keeps a part and passes on the rest. The receipt is the fund's.
ECA, art. 260, § 2º-A (Lei 14.692/2023)
No entity here has a chancelado project yet. A chancela is the council's approval that lets the fund pass the money on to the entity.
An approved sport or PRONAS project: 100%, into the project's account. Hard to get.
What your company gets
- A receipt for each gift.
- The entity's statement (the accountant checks it).
- Its name on the wall, if it wants.
- Open books, every expense.
Pitfalls
- The 2% is of lucro operacional, not of revenue.
- A fund cuts no CSLL.
- The same real cannot count on two paths.
- In 2026 the limits drop 10%.
Take it to your accountant
- Direct:
- Up to 2% of lucro operacional, IRPJ and CSLL. Lei 9.249, art. 13, § 2º, III.
- Fund:
- Up to 1% of IRPJ, IRPJ only. ECA, art. 260.
- Paper:
- the Receita's current model is Anexo I of IN RFB 2.335/2026; check the entity's statement against it.
This is not legal advice. The decision is your accountant's.
A person cannot deduct a gift made straight to the entity. To take it off your tax, give to your city's children's or elderly fund.