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AS A DONNER

Make a Donation, help us to feed hope, love and bring the necessary resources to the poorest and most isolated communities, in order to promote human rights and access to education for the most vulnerable (eg girls, the elderly).

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HOW TO DONATE

THROUGH INDIVIDUALS

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TAX DEDUCTIONS IN IRS

ASSOCIATION CUERAMA has public utility through the status of non-governmental organization for development. Donations received have a tax benefit deductible at 130% of their amount, to the collection of personal income tax. The Law is identified in Article 63 of the Tax Benefits Statute (no. 1), approved by Decree-Law No. 215/89, of 1 July. It falls within the scope of donations granted to churches, religious institutions, non-profit legal persons belonging to religious denominations or instituted by them.

 

The benefit amount will correspond to 25% of the donation, up to the limit of 15% of the IRS collection (whether or not it is subject to any limitation).

 

There are some important rules to keep in mind:

  • the tax benefit can only be deducted from the IRS collection of the year in which it is granted;

  • It is only valid for natural persons residing in national territory;

  • if the donation is granted by a person who earns Category B income (business and professional income) and has his income determined using the rules of organized accounting, he cannot deduct the tax benefit from the IRS collection (if he has registered granting the donation as a cost, under penalty of doubling the benefit).

THROUGH COMPANIES

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TAX DEDUCTIONS IN IRC

ASSOCIATION CUERAMA has public utility through the status of non-governmental organization for development. Donations received have a tax benefit deductible at 150% on the company's IRC. The Law is identified in Article 62 of the Tax Benefits Statute (no. 5), approved by Decree-Law No. 215/89, of 1 July.

 

Donations are carried at costs or losses for the year, up to the limit of 8/1000 of the volume of sales or services provided, in an amount corresponding to 150% of the respective total. This is because they are intended for support, reception, social assistance and referral of children born in risk situations or victims of abandonment (nº 5 of the same article identified above).