PRONAC – National Program to Support Culture, also known as Rouanet Law, consists of a set of guidelines for national culture. Through tax incentive policies, it enables companies and citizens to apply part of the income tax in cultural actions.
Created in 2006, ProAC (São Paulo Cultural Action Program) is a project whose main objective is to regulate the offer of cultural sponsorship in the state of São Paulo – one of the states with the largest economy in Brazil.
The ECA regulates tax incentive laws for companies and individuals who can direct part of their Income Tax to projects and institutions that foster the good development of children and adolescents.
Ordinance 875 MS/2013 establishes the rules and criteria for the presentation and approval of projects within the scope of the National Program to Support Oncological Care (Pronon), that is, the prevention and fight against cancer.
The National Program to Support Health Care for People with Disabilities – PRONAS/PCD was defined and legalized in Law 12715 of 2012, with the purpose of capturing and channeling resources aimed at stimulating and developing the prevention and rehabilitation of people with disabilities.
The Municipal Fund for the Elderly is intended to finance programs and actions related to the elderly with a view to ensuring their social rights and creating conditions to promote their autonomy, integration and effective participation in society.
The Ministry of Sport regulates that amounts spent as sponsorship or donation may be deducted from income tax due by individuals or legal entities, in direct support of sports and paradesportive projects.
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