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FUMCAD (The Municipal Fund for Children and Adolescent Rights
Managed by CMDCA (Municipal Council for Children and Adolescents Rights)
CORPORATIONS:
Your company may direct up to 1% of its tax due based on its real profit, to one of the three
projects at Lar do Caminho approved by the CMDCA in Juquitiba, aiming at the development of
underprivileged children or adolescents, instead of paying the total amount to the Revenue
Department.
Basic information:
Legal basis:
Law nš 8.069, of July 13, 1990, Article 260 and Decree nš 3.000, of March 26, 1999, Article. 591.
A company may deduct from its tax due the total of contributions made to FUMCAD.
Limit of deduction:
The threshold value of direct deduction from the income tax return is of 1%, applicable over the tax due at the rate of 15%, it not being allowed any deduction over the additional 10%.
The legislation only allows the tax deduction for legal entities that calculate the income tax based on real profit assessment.
Non-deductibility of the donation:
The donated amount is considered non-deductible as operating expense for the corporate donor.
Deadline for payment of the donation:
The amount should be disbursed until the last business day for each period of assessment of tax, quarterly or yearly.
How to donate:
1. Choose one of the projects of Lar do Caminho approved by the CMDCA of Juquitiba:
• Infant Education: children 2 to 6 years old -pedagogical stimulation classes and workshops and psychological support
• Complementary Education: children 7 to 13 years old - supplementary classes, psychological support, reading workshops, arts, handcrafts, "capoeira", judo, interactive games and computer classes.
• Living Well: developing children's feeding, basic care and health.
2. Calculate the amount to be donated and make a deposit to:
Prefeitura Municipal de Juquitiba
Banco HSBC,
Ag. 1049, conta-corrente 13.863-60
CNPJ 46.523.155/0001-03
CMDCAs are linked to the town halls of each municipality.
Post donation procedures:
Send an e-mail to lardocaminho@lardocaminho.org.br detailing your company name, CNPJ, address, amount donated and project chosen, as well as the telephone number of the person responsible for the donation process.
This information will be forwarded to the CMDCA in Juquitiba, which will issue a receipt in the name of your company and declare the funds received to the IRS.
Subsequently, Lar do Caminho will deliver the receipt to your company and monitor that the amount donated is declared in the Statement of Annual Adjustment of the CMDCA in Juquitiba.
Take this opportunity to encourage colleagues and employees of your company to collaborate.
INDIVIDUALS:
You can assign up to 6% of your income tax due to Lar do Caminho, with no cash disbursement on your part.
Act 8069 and Instruction No. 86 *, of the Internal Revenue Service (IRS), allows any individual who chooses to declare his income on the complete form of the Statement of Annual Adjustment to direct up to 6% of tax due to FUMCAD (Municipal Fund for Children and Adolescents).
Observe how simple it is:
1. Choose one of the projects of Lar do Caminho approved by the CMDCA of Juquitiba:
• Infant Education: children 2 to 6 years old - pedagogical stimulation classes and workshops and psychological support
• Complementary Education: children 7 to 13 years old - supplementary classes, psychological support, reading workshops, arts, handcrafts, "capoeira", judo, interactive games and computer classes
• Living Well: developing children's feeding, basic care and health
2. Calculate the amount to be donated and make a deposit, until the last business day of the calendar year, to:
Prefeitura Municipal de Juquitiba
Banco HSBC,
Agency 1049, account number 13.863-60
CNPJ 46.523.155/0001-03
CMDCAs are linked to the town halls of each municipality, like Juquitiba, in the case of Lar do Caminho.
Send an e-mail to lardocaminho@lardocaminho.org.br or mail a letter informing your donation to
Lar do Caminho containing: your name, CPF, address, telephone number, amount donated and project chosen. This information will be forwarded to the CMDCA in Juquitiba, which will issue a receipt in your name and declare the funds received to the IRS.
3. This receipt will be delivered to you and should be kept together with the remaining receipts for your IncomeTax Return.
4. The donated funds will immediately be transferred to the account of Lar do Caminho, which will utilize them for the project you have chosen.
5. The donated amount should be declared under the clause "Payments and Donations made" on the complete form of the Statement of Annual Adjustment, indicating the CMDCA of Juquitiba and its CNPJ number: 46.523.155/0001-03 as the beneficiary, and not Lar do Caminho.
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