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Law 9249/1995 – Decree 3,000 – Donations from legal entities, taxed by taxable income, are deductible from income tax, up to a limit of 2% of operating income, before the donation is computed, according to the provisions of article 365 of Decree 3,000, of 03/26/1999 and of article 13 of Law 9,249, of 12/26/1995.

1- Donations, up to the limit of two percent of the operating profit of the legal entity, before calculating their deduction, deduction of 100% of the donated amount, as an operating expense, made to civil entities, legally constituted in Brazil, nonprofit, who provide free services for the benefit of employees of the donor legal entity, and their dependents, or for the benefit of the community in which they operate.

Step by step to make the donation:

1 – Companies in Real Profit. Only companies in real profit can make donations to benefit from the law.

2 – They can donate up to 2% of Operating Profit. Up to 2% of operating profit can be donated on an incentive basis. This amount must be calculated before the donation is counted.

3 – Deduct on average 33% of the donated amount of IR and CSLL. The amounts must be recorded as an operating expense and will be written off based on calculation of the IRPJ and CSLL. With that, of the donated amount, 33% (on average) goes back to the company as a tax reduction on top of the donated amount.

4 – The investor deposits the amount in the current account of Pro Natura International; the company must keep three documents in its possession: bank deposit receipt, TED or DOC;

Receipt issued by the NGO containing the date, amount, name and CNPJ of the issuer and the investor.

Declaration of application of resources in the model of IN SRF 87, of 12/31/1966.