Balneário Camboriú Elderly Fund: how to donate and deduct

Donating to the Fundo do Idoso (Elderly Fund) of Balneário Camboriú lets you deduct from Imposto de Renda (income tax) up to 6% of imposto devido (tax due) during the year, or up to 3% directly on the tax return, and the money stays in the city, in projects for older people approved by the municipal council. The legal basis is Law nº 12,213/2010, which created the National Elderly Fund and extended the deduction to state and municipal funds. This guide explains the limits, the step by step and how it fits with the FIA and sport. This is how taxpayers in Brazil do it; readers abroad do not pay tax in Brazil, but they can still see how these local funds work.

What the fund is

Law nº 12,213/2010 created the National Elderly Fund and authorized deducting from income tax the donations made to it and to the state and municipal elderly funds. Each fund is managed by the corresponding council, which approves projects and reports on the use of funds.

Balneário Camboriú has a Municipal Elderly Fund. In May 2026, the city’s Finance Department ran a campaign asking taxpayers to allocate part of their IRPF (individual income tax) to this fund and to the FIA (Fundo da Infância e Adolescência, the Children and Adolescents Fund), according to Página 3. The report quoted the fund’s secretary, Claudir Maciel, and that year’s deadline for the DARF (federal tax payment slip), which was May 29, 2026. For the current year, check the deadline on the Receita Federal (federal tax authority) website.

Limits

Who	Limit	Basis
Individual, donation during the year	up to 6% of tax due, shared	Law nº 12,213/2010 and Law nº 9,532/1997, art. 22
Individual, donation on the tax return	up to 3%, within the 6%	Law nº 12,213/2010, art. 2-A
Company taxed under lucro real (actual profit regime)	up to 1% of IRPJ (corporate income tax) due	Law nº 12,213/2010, art. 3

The 6% ceiling is shared with the FIA, the Lei Rouanet (the federal culture incentive law) and audiovisual incentives. With sport, the total reaches 7%, as detailed in IN RFB nº 2.299/2025. See the full calculation in how much income tax can I allocate.

Example with round numbers: someone with R$ 10,000 of tax due can donate R$ 300 to the Elderly Fund and R$ 300 to the FIA, reaching the 6%, and another R$ 100 to an approved sports project, reaching the 7%.

Two ways to donate

During the year (up to 6%). A transfer to the fund’s account by December 31, with a receipt, reported on the following year’s return.

On the tax return (up to 3%). Art. 2-A, added by Law nº 13,797/2019, allows donating in the tax return program itself. The program generates a DARF that must be paid by the due date of the first installment. It is not available to those who use the simplified deduction (desconto simplificado) or file late. The step by step is in donation directly on the tax return.

Step by step to donate during the year

1. Calculate 6% of the tax due on your last return and decide how much goes to the elderly fund and how much to the FIA.
2. Ask the municipal council for the elderly for the fund’s account details. The fund must have a specific account.
3. Transfer from your own CPF (individual taxpayer ID) and keep the proof of payment.
4. Ask for a receipt with the fund’s name, CNPJ (company tax ID) and address, your name and CPF, the date and the amount.
5. Report it on the full return (modelo completo), in the donations section, with the municipal elderly fund’s code.

Common mistakes

• Donating directly to a care home or association and reporting it as a fund. Only the fund’s account generates a deduction.
• Using the simplified return. No deduction survives.
• Going over 6% when adding the FIA and the elderly fund.
• Forgetting the DARF for a donation on the return.
• Not asking for a receipt.

What this has to do with Muaythai

This site exists because of Mestre Paulo Ribeiro, who has been teaching free Taekwondo to children outside school hours for more than twenty years through the Projeto Campeões do Futuro (“Future Champions”). When someone asks “can I allocate my tax to the Mestre?”, the honest answer is no: neither Campeões do Futuro nor FECAMTT, the Santa Catarina Traditional Muaythai Federation, receives Imposto de Renda. The Muaythai nas Escolas (“Muaythai in Schools”) project is in PIE/SC (Santa Catarina’s Sports Incentive Program), which uses ICMS (state tax on goods and services) from companies. See Muaythai nas Escolas.

What individuals can do is keep their tax in the city: the Elderly Fund, the FIA and sports projects approved under the federal law. In Balneário Camboriú, the Elderly Fund finances projects approved by the municipal council for the city’s older people. It is money that was already tax and now gets an address.

The routes for individuals are on the Support page. This is how taxpayers in Brazil do it. If you live abroad, you do not pay tax in Brazil, but you can still support the project: to find out how to help Campeões do Futuro in other ways, talk to the Mestre.

How to do it today

1. Write down your tax due and calculate 6% and 3%.
2. Decide the split between the elderly fund, the FIA and sport.
3. Donate to the fund by December 31, or save the 3% for the tax return.
4. Check the year’s deadline on the Receita Federal website.

This content is for information only and does not replace advice from your accountant. Rules may change: always check the wording currently in force.