05/15/2024 – 6:30
30It is possible to use the Income Tax Declaration to make donations to victims of the rains that have hit Rio Grande do Sul since the end of last month. The National Council of Justice (CNJ) even encourages Brazilian taxpayers to make this option.
+ IR 2024: who is exempt and does not need to make a declaration
Donations made directly in the declaration can be allocated to funds for Children and Adolescents, funds for the Elderly, social, cultural and sporting projects, each with a deduction limit from the amount due that cannot exceed 6% in total.
When filling out the declaration, the taxpayer can identify the state and even the city where the funds operate. The option to donate to social projects is only available to those who fill out the full declaration, and donations are prohibited from those who submit the simplified version.
Anyone who has already submitted the declaration can make a rectifying version with donations.
In the case of the Children and Adolescent Funds, for example, it is possible to choose the state entity of Rio Grande do Sul or those corresponding to each of the municipalities affected by the rains.
According to the CNJ, in this way, “the amount is deducted directly from the tax to be paid or later refunded to those who have the amount to receive”.
Step by step
To donate, simply access the platform used to declare the IRPF and enter the “Payments” tab. On the platform, you can choose exactly which funds or projects to help. See how to do it:
- click on “Donations Directly in the Declaration”
- choose one of the tabs: “Child and Adolescent” or “Elderly Person”
- click on the “new” option
- in the type of fund, choose “state” and click on Rio Grande do Sul, or “municipal” and choose one of the cities in Rio Grande do Sul affected by the floods
- the program itself provides the total amounts that can be allocated, 3% for each type of allocation and 6% in total
- If you want to donate the 6%, the taxpayer must repeat the procedure in the tab they did not choose in the second step
- After submitting the declaration, print the Tax Resources Collection Document and make payment by May 31st
According to the most up-to-date statistics from the Federal Revenue Service, until last Sunday (12), Income Tax allocations to social projects totaled R$97.44 million. The total number of donations reaches 95,181, considering that each contributor can make more than one donation. According to estimates by the Federal Revenue Service itself, the total could have reached R$5.91 billion if all taxpayers who submitted contributions by that date had made the donation.
Limits
It is also possible to donate directly to institutions and declare the donation next year. The institution that receives the money needs to issue a receipt, which must be kept by the taxpayer. For the donation to be deducted from the tax due, it must be made to funds and institutions controlled by municipal, state, district or national councils.
Total donations are limited to 6% of the tax due or refund. If the allocation is made directly in the declaration, the limit is up to 3% of the tax for each fund (for children and teenagers; and for the elderly). If desired, the taxpayer can donate more, but the amount cannot be deducted from the tax payable.
In addition to direct donations, the taxpayer can deduct, within the global limit of 6%, donations for three types of actions carried out in the previous year: cultural incentives (such as donations, sponsorships and contributions to the National Culture Fund); incentives for audiovisual activity; and incentives for sport.
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