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How We Sustain Ourselves
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Questions about Our ActionsQuestions about Litro de Luz
How does institutional support work to take advantage of the Civil Society Organizations Regulatory Framework (MROSC)?
With direct donations, companies can register the donation as an expense, within the limit of 2% of their operating profit, reducing the tax base for Income Tax (IR) and Social Contribution on Net Profit (CSLL) to be paid.In the circumstances mentioned, by accounting for the donation as an expense and observing the limits established by law, it is possible to recover 34% of the donated amount. In other words, for every R$ 1,000 (one thousand reais) donated, a deduction of R$ 340 (three hundred and forty reais) will be made from the taxes to be paid.The MROSC (Marco Regulatório das Organizações da Sociedade Civil) was enacted in Brazil in 2014 through Law No. 13.019/2014, and its main objective was to improve the relationship between the public sector and OSCs (Civil Society Organizations), seeking greater transparency, efficiency, and participation in the execution of public policies and social projects.Learn more at:https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2014/lei/L13019compilado.htmhttps://www.planalto.gov.br/ccivil_03/leis/l9249.htm
What is Litro de Luz’s fundraising method?
We raise funds through strategic partnerships, providing services to companies, participating in national and international public calls for proposals, incentive laws, and individual donations. In addition, we are able to receive corporate donations and use the Regulatory Framework for Civil Society Organizations (MROSC) to make our projects viable.
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