FIA of Balneário Camboriú: how to donate part of your income tax

To donate to the FIA of Balneário Camboriú, the city’s Children and Adolescents Fund (Fundo da Infância e Adolescência), you allocate up to 6% of your imposto devido (tax due) during the year, or up to 3% directly on your tax return, and the amount is deducted from your Imposto de Renda (income tax). The money stays in the city and funds projects for children and teenagers approved by the CMDCA, the Municipal Council for the Rights of Children and Adolescents. The rule is in arts. 260 to 260-L of the Estatuto da Criança e do Adolescente (ECA, Brazil’s Child and Adolescent Statute). This guide shows how to do it. This is how taxpayers in Brazil do it; readers abroad do not pay tax in Brazil, but they can still see how local children’s projects are funded.

What the FIA is and who runs it

Each municipality may have a fund for the rights of children and adolescents, managed by the municipal council. In Balneário Camboriú, the CMDCA was created by municipal Law nº 1,033/1991 and its operating rules are in Resolution nº 007/2018. The council approves projects, opens calls and reports on the use of funds.

In May 2026, the city’s Finance Department ran a campaign asking taxpayers to allocate part of their IRPF (individual income tax) to the FIA and to the Fundo do Idoso (Elderly Fund), according to Página 3. The report mentioned 15 projects in the FIA, from organizations such as APAE, Amor pra Down, AFADEFI, Univali, Real Esperança, NAHC and AMA Litoral.

An honest warning: Campeões do Futuro and FECAMTT, the Santa Catarina Traditional Muaythai Federation, are not among these projects. Those who donate to the FIA support the city’s children through the organizations approved by the council.

How much you can donate

Who	Limit	Legal basis
Individual, donation during the year	6% of tax due	ECA, art. 260, II
Individual, donation on the tax return	3% of tax due, within the 6%	ECA, art. 260-A
Company taxed under lucro real (actual profit regime)	1% of IRPJ (corporate income tax) due	ECA, art. 260, I

The 6% limit is shared with the elderly funds, the Lei Rouanet (the federal culture incentive law) and audiovisual incentives. With the Sports Incentive Law, the total rises to 7%. The full calculation is in the 7% limit for individuals.

Example with round numbers: someone with R$ 10,000 of tax due can donate up to R$ 600 to the FIA during the year, or up to R$ 300 when filing the return.

Two ways to donate

1. During the year (up to 6%). You transfer to the fund’s account during the calendar year and report it on the following year’s return. This suits those who want to use the full limit.

2. On the tax return (up to 3%). Art. 260-A of the ECA allows you to donate directly in the tax return program: you enter the amount, the program generates a DARF (federal tax payment slip) and you pay it by the due date of the first or single installment. If you do not pay, the donation is disregarded (§ 4). This route is not available to those who use the simplified deduction (desconto simplificado) or file late. Details in donation directly on the tax return.

Both ways can be combined in the same year, within the 6% ceiling (§ 5).

Step by step to donate during the year

1. Calculate 6% of the tax due on your last return.
2. Contact the CMDCA to get the fund’s account details. Art. 260-C requires a specific account at a public financial institution.
3. If you wish, name a project approved by the council. § 2-A of art. 260 guarantees this right; § 2-B allows the council to set a percentage to be kept by the fund.
4. Transfer from your own CPF (individual taxpayer ID) and keep the proof of payment.
5. Ask the council for the receipt. Art. 260-D requires a serial number, the issuer’s name, CNPJ (company tax ID) and address, the donor’s name and CPF, the date and the amount.
6. File the full return (modelo completo), in the donations section, with the municipal fund’s code.

Common mistakes

• Donating while using the simplified return. There is no deduction.
• Donating directly to an organization thinking it is the FIA. Only the fund’s account counts.
• Generating the DARF on the return and not paying by the due date. The donation is dropped.
• Going over 3% on the return. The program caps it; the excess is not deducted.
• Forgetting that the 6% is shared with the elderly funds and Rouanet.
• Not asking for the receipt. Without it, the Receita Federal (Brazil’s federal tax authority) may disallow the deduction.

Why this appears on a Muaythai website

Because Mestre Paulo Ribeiro has been teaching free Taekwondo to children outside school hours for more than twenty years through the Projeto Campeões do Futuro (“Future Champions”), and many people ask whether they can “donate their tax” to him. The answer is no. FECAMTT’s project, Muaythai nas Escolas (“Muaythai in Schools”), is in PIE/SC (Santa Catarina’s Sports Incentive Program), which receives ICMS (state tax on goods and services) from companies; see Muaythai nas Escolas.

For individuals who want their tax to stay with the children of Balneário Camboriú, the FIA is the legal and direct route. The money goes to projects approved by the city council, many of them aimed at children with disabilities and in vulnerable situations. It means less tax going to the federal government and more services here.

If the CMDCA opens a call for educational sport projects, FECAMTT can apply. Meanwhile, those who want to help Campeões do Futuro without a deduction can talk to the Mestre.

How to do it today

1. Take your last return and calculate 6% of the tax due.
2. Contact the CMDCA of Balneário Camboriú and ask for the fund’s account details and the list of approved projects.
3. Transfer by December 31 and ask for the receipt.
4. Check the year’s deadline on the Receita Federal website for the option of donating on the return.

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: the other routes are on the Support page.

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