Why donate? Because a food basket arrives today — and the law is on your side.

• R$ 30

  milk, hygiene and baby items for a week

• R$ 120

  one complete food basket for a family

• R$ 240

  two food baskets + school supplies

• ~300

  food baskets delivered every year

Since 2001 we have supported families in extreme vulnerability (PAE), generated income through handicrafts (PROMAS) and, since 2011, run the Casa de Acolhida shelter for children and adolescents under court protection measures, in partnership with the municipality of São Roque.

Individuals: only some donations reduce the tax due

Deducting straight from the tax due is set out in art. 12 of Law 9,250/1995 and only applies to taxpayers filing the complete return (itemised legal deductions). Anyone choosing the simplified discount cannot use these incentives.

Children and Adolescents' Rights Funds (municipal, state or national) — up to 3%

Basis: art. 260 of the Child and Adolescent Statute (Law 8,069/1990) and art. 12, I, of Law 9,250/1995. The gift goes to the Fund managed by the local council, not directly to a charity.

Elderly Persons' Funds (municipal, state or national) — up to 3%

Basis: Law 12,213/2010, which added these Funds to art. 12, I, of Law 9,250/1995.

Approved cultural projects (Rouanet Law) — up to 6%

Basis: Law 8,313/1991 and art. 12, II, of Law 9,250/1995. Requires a pre-approved project.

Audiovisual activity — up to 6%

Basis: Law 8,685/1993 and art. 12, III, of Law 9,250/1995.

Sports and para-sports incentive — up to 7%

Basis: Law 11,438/2006. Projects approved by the Ministry of Sport, with its own ceiling.

PRONON and PRONAS/PCD — up to 1% each

Basis: Law 12,715/2012 and art. 12, VIII, of Law 9,250/1995. Donations to oncology and disability health programmes pre-approved by the Ministry of Health.

Overall cap: donations to Children/Elderly Funds, culture and audiovisual together cannot reduce the tax due by more than 6%. Sport (7%), PRONON (1%) and PRONAS/PCD (1%) have their own ceilings. Every percentage applies to the tax due, not to your income.

Straight talk: a PIX donation to P.A.S. is not deductible on your individual return

P.A.S. is a social-assistance OSCIP. Brazilian individual income-tax law grants no deduction for donations made directly to associations, foundations or OSCIPs — however well audited they are. We would rather say it plainly: donating through the PIX on this site is an act of conviction, not a tax break. If the deduction is essential to you, the lawful route is to donate to your city's Municipal Fund for the Rights of Children and Adolescents (FUMCAD/CMDCA) within the 3% limit and, if you wish, recommend shelter projects such as ours for the council's assessment.

Companies: here a direct deduction does exist

• Companies taxed on actual profit may deduct donations to non-profit civil entities serving the community where they operate, up to 2% of operating profit (Law 9,249/1995, art. 13, § 2, III).
• Cash donations must be credited to a bank account in the entity's name — exactly how we receive them.
• The company must keep on file a statement from the beneficiary entity committing to apply the funds fully to its social purposes. We issue it on request.
• Companies under Simples Nacional or presumed profit have no calculation base for this deduction — the donation is still welcome, simply without tax effect.
• Teaching and research institutions follow a separate rule of up to 1.5% of operating profit (Law 9,249/1995, art. 13, § 2, II).

This page is informational and cites the legislation in force at the time of publication. Percentages, deadlines and formal requirements may change; always confirm with your accountant or the Brazilian Federal Revenue Service (gov.br/receitafederal) before filing.

1. Donate within the calendar year (by 31 December) and always by bank transfer, PIX or boleto — never in cash, so there is a trail.
2. Keep the payment proof and request a donation receipt with tax ID, amount, date and purpose.
3. When filing, choose the complete return (itemised legal deductions); the simplified option cancels the incentives.
4. Enter the amount under “Doações Efetuadas”, using the matching code (Children's Fund, Elderly Fund, Rouanet, sport, PRONON/PRONAS).
5. Check the return summary: the tax software automatically applies the 3%, 6%, 7% or 1% ceilings on the tax due and disregards the excess.
6. Companies: record the donation as an operating expense in the books and file the entity's statement on the use of funds.

R$ 30 a month

Hygiene items and milk for one sheltered baby.

R$ 50 a month

Medicine and school supplies for one child.

R$ 120 a month

One complete food basket for a family we support.

R$ 200 or more

Sustains baskets, transport to appointments and upkeep of the Casa de Acolhida.

The PIX on this site accepts custom amounts up to R$ 50,000 per transaction. For recurring transfers, or donations of goods, food or services, write to us and we will arrange the simplest route for you.

1. Before donating

• Decide the purpose: support P.A.S. directly (PIX/transfer, no tax effect) or donate to an incentivised public fund (tax-deductible).
• Confirm your filing model: the deduction only exists in the complete, itemised return.
• Estimate the ceiling: individuals, up to 6% of the tax due across incentives, with 3% sub-limits for the Children's Fund and the Elderly Fund; companies on actual profit, up to 2% of operating profit.
• Pick the right channel: deductible giving must go to a municipal (FUMCAD/CMDCA), state, district or national fund — never straight to the entity.
• Donate by 31 December of the calendar year (you may also donate to the Children's Fund while filing, capped at 3% of the tax due).

2. When donating

• Use a traceable method: PIX, wire transfer or bank slip — never cash.
• Double-check the beneficiary details before confirming (P.A.S. — CNPJ 04.409.537/0001-60).
• Save the payment proof showing date, amount, sender and recipient.
• Request a receipt with tax ID, amount, date and purpose — we issue one for any donation, including PIX.

3. When filing the return

• Choose the complete return (itemised legal deductions).
• Enter the amount under “Doações Efetuadas”, using the code of the incentive you used.
• Report the fund's tax ID, amount and date exactly as on the receipt.
• Review the summary: the tax software applies the ceilings automatically and discards the excess.
• Companies: book the donation as an operating expense and file the entity's statement on the use of funds.

4. Afterwards: document retention

• Keep proof, receipt and a copy of the return for 5 years.
• Archive them in one digital folder per calendar year, with consistent file names.
• Log each gift in a spreadsheet: date, amount, beneficiary, channel, receipt number and filing code.
• Companies: also keep the bank statement of the credited account and the statement on the use of funds.

This checklist is informative and reflects the law in force on its publication date. Confirm percentages, codes and deadlines with your accountant or the Federal Revenue Service's official channels before filing.

Legislation cited as in force on the publication date of this page. Percentages, filing codes and deadlines can change — confirm with your accountant or the Federal Revenue Service's official channels before filing.