Brazil enjoys a relatively free environment for civil society organizations, but non-profit organizations still face enormous challenges to develop a strong and autonomous sector. Some of these relate to the complexity of the social and environmental issues faced – sharply aggravated by a context marked by great inequalities. In addition, Brazil has not been able to address long-term gaps in the civil society regulatory environment, particularly regarding fiscal regulation.

Earlier this year, GIFE established a new advocacy area dedicated to address regulatory issues that could contribute to the economic sustainability of civil society organizations. It focuses on four main agendas:

• Implementation of recently approved legislation that establishes rules for partnerships between public administration and civil society organizations at federal, state and municipal levels
• Improvements in inheritance and donations tax, which does not differentiate between philanthropic and non philanthropic gifts, imposing a tax on charitable giving
• Creation of a tax incentive for individuals to donate directly to non-profit organizations, as today only institutions are allowed to deduct donations
• Regulation of endowments for civil society organizations, improving the conditions for institutions to sustain their work in the long run.

To move forward with these agendas, GIFE is working through four main strategies: knowledge development, public engagement, communications and advocacy. In the next three years, GIFE will focus on these agendas to generate contributions in areas critical for the expansion of philanthropy.

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