What is an OSCIP?
In Brazil, an OSCIP (Civil Society Organization of Public Interest) is a non-profit entity that receives a qualification certificate granted by the Ministry of Justice. This certificate is a type of recognition from the federal government that certifies that the organization meets certain legal requirements and meets certain conditions to qualify as an OSCIP.
Having an OSCIP certificate in Brazil is significant for several reasons:
1. Social Purposes: An OSCIP is an organization whose main objective is to promote activities of a social, cultural, educational, health, environmental nature, among other areas of public interest. The certificate confirms the organization's commitment to these purposes.
2. Tax Incentives: Qualified OSCIPs have access to tax incentives, such as the possibility of receiving tax-deductible donations from individuals and legal entities. This can be an important resource to finance your activities.
3. Partnerships with Public Authorities: OSCIPs can establish partnerships with public bodies on projects of common interest. Having the certificate can make it easier to enter into these partnerships.
4. Legitimacy: The OSCIP certificate gives the organization legitimacy before donors, partners and society in general, as it certifies that it complies with legislation and follows ethical standards of action.
To obtain the OSCIP certificate, an organization must meet specific requirements established in Law No. 9,790/1999 and Decree No. 3,100/1999, which regulate the operation of OSCIPs in Brazil. This includes, for example, demonstrating that the organization is non-profit, drafting a specific bylaws, transparent accountability and compliance with goals and activities related to its social purposes.
OSCIP Certificate from the Brazilian Center for Innovation and Sustainability - CEBIS