Destinação do Imposto de Renda para entidades do Terceiro Setor: uma análise do Fundo Municipal da Criança e do Adolescente (FMDAC)

Abstract

This study examines the dynamics and evolution of donations to the Third Sector, focusing on the Child and Adolescent Rights Funds (FDCA) and the Municipal Fund for the Child and Adolescent (FMDCA) in João Pessoa, Brazil. It highlights the importance of balancing the roles of the State, market, and civil society in the functioning of the social system, with emphasis on the role of the Third Sector in complementing state actions in social areas. Data was collected through a descriptive quantitative research approach, based on a preliminary investigation using bibliographic and documentary research, and analysis of data available on the Brazilian Federal Revenue's transparency portal from 2021 to 2023. The findings reveal a proportional increase in donations alongside the growth in tax declarations during the three-year period. A trend of increasing donations relative to declarations was observed in the early years of the period analyzed, followed by a reversal of this trend in 2023, with a decrease in donations to the FMDCA in João Pessoa despite an increase in the number of declarations. This discrepancy raises concerns about the Fund's ability to finance projects and actions essential for the protection and promotion of child and adolescent rights in the region. The study emphasizes the importance of civil society engagement in the defense of child and adolescent rights, as well as the need to ensure adequate funding for Third Sector organizations to carry out projects and actions that promote the integral development of this population.