Anália Franco
Social and Educational Actions
Donor by
CLICK HOPE
INCOME TAX
The "Clique Esperança" program allows you to allocate a portion of your income tax to help the organization of your choice. Simply access the website, select "Anália Franco," and identify yourself as an individual or a legal entity. Legal entities receive a 1% tax deduction, and individuals receive a 6% deduction.
If the page displays an error, continue confirming the link.
- EXAMPLE: Model -
Please specify whether it is an individual or a legal entity.
Enter your CPF or CNPJ.
Enter your name or company name.
- Code: 0149 - Anália Franco -
Amount that will be deducted from your income tax.
Understanding Income Tax Deductions
The Law
Federal Law No. 8,069, of July 13, 1990, which enacted the Statute of Children and Adolescents, established in its Article 260 that taxpayers are allowed to deduct from the tax due, in their Income Tax return, the total amount of donations made to the Funds for the Rights of Children and Adolescents, national, state and municipal, subject to the following limits:
1) Individual - 6% Limit - Annual Tax Return - Full Form;
2) Legal Entity - Limit of 1% - Monthly Calculation - Actual Profit;
It should be noted that the donation is based on the Tax Due, not on the Tax Payable.
The Example
Considering a taxpayer with a tax due during the 2023 fiscal year of R$ 5,000.00, with tax withheld (or collected) of R$ 5,500.00, generating a refund of R$ 500.00 in the tax return. Therefore:
Tax due ..... R$ 5,000.00
Tax withheld (or collected) ..... R$ 5,500.00
Amount to be refunded..... R$ 500.00
Amount eligible for donation (6% of tax due): R$ 300.00
Amount to be refunded with the contribution: R$ 800.00
It appears that the taxpayer will only have to disburse the funds until December 31, 2025, but will subsequently receive the funds back, either through a refund or a reduction in the tax payable.
More Information
For more information, consult your accountant or contact us; we will be happy to assist you.
Public Fund Data:
CNPJ: 17.828.256/0001-94
Municipal Fund for Children and Adolescents - FMIA of Campo Grande MS, created by Municipal Law No. 2,898, of July 14, 1992.