Incentivized donation receipt: what it must include to count

An incentivized donation receipt is the document that proves to the Receita Federal (federal tax authority) that you donated to an authorized fund or project and are entitled to the deduction. Without it, the donation may be disregarded, and the tax is charged again with interest. This is how taxpayers in Brazil do it; readers abroad do not pay tax in Brazil, but a clear receipt is a good sign of a well-run project anywhere. This article shows what the receipt must include, who issues it and how to keep it.

What the law requires on FIA and Fundo do Idoso receipts

The ECA (Brazil’s Child and Adolescent Statute), art. 260-D, lists what must appear on the receipt that the children’s rights council issues to the donor for the FIA (Fundo da Infância e Adolescência, the Children and Adolescents Fund):

1. a serial number;
2. the issuer’s name, CNPJ (Brazilian company tax ID) and address;
3. the donor’s name and CPF (individual taxpayer ID) or CNPJ;
4. the date of the donation and the amount actually received;
5. the calendar year the donation refers to.

The receipt may be issued annually, as long as it lists the amounts donated month by month. The Fundo do Idoso (Elderly Fund) follows the same logic, under Law nº 12,213/2010, which refers back to the ECA rules.

Art. 260-C requires the fund to receive the money in an account at a public financial institution. Your transfer slip must show that destination.

The receipt for sports

Under LC 222/2025, a Lei Complementar (complementary law), the money goes straight to the approved project, not to a fund. Art. 11 requires the applicant to keep a dedicated bank account at Banco do Brasil or Caixa Econômica Federal to receive the donations and sponsorships for each project.

In practice, you deposit into that account and the applicant issues the receipt, which states the project name, the approval act number, the applicant’s CNPJ, your details, the date and the amount. Decreto nº 12.861/2026, a federal decree, details how this works; receipt templates are set by the Ministry of Sport. If the applicant does not know how to issue one, be suspicious.

Two different receipts: donation and sponsorship

LC 222, art. 4, separates donation (with no advertising in return) from sponsorship (with brand promotion). The receipt must say which it is. For individuals the limit is the same, 7% of imposto devido (tax due), but the document must reflect the real nature of the support.

Step by step so you do not lose the deduction

1. Before donating, check that the project has an approval act in force and a dedicated account. See approved projects.
2. Make the transfer from your own account, in your name. A donation made by someone else does not prove your deduction.
3. Ask for the receipt right away and check each item on the list above.
4. Keep the receipt and the bank slip together, on paper and in digital form.
5. On the return, enter it in the “Doações efetuadas” (donations made) section with the incentive code and the recipient’s CNPJ.
6. Keep everything for at least five years, the period during which the Receita Federal can still ask for proof.

Donating on the return: the receipt is the DARF

Anyone who donates to the FIA or the Fundo do Idoso on the return itself (ECA, art. 260-A) does not need a prior receipt: the tax software generates the DARF (federal tax payment slip), and payment by the due date of the first installment is the proof. § 4 says a donation not paid on time is disregarded. See donating directly on the tax return.

Common mistakes

• A receipt without a CNPJ or without the calendar year.
• A receipt from an organization that is not the approved applicant.
• A deposit into an ordinary checking account instead of the project’s dedicated account.
• Donating goods without describing them on the receipt. For the FIA on the return, only money counts (ECA, art. 260-A, § 1, II). Outside the return, the ECA (art. 260-D, § 2) and LC 222 (art. 4, II) accept goods and services, but the receipt must identify the item and its value.
• Losing the document. Reissuing it depends on the issuer’s goodwill.
• Entering the wrong amount on the return. The cross-check with the organization flags the difference.

Mistakes the Receita catches in the cross-check

Funds and applicants send the Receita Federal a list of donors, with CPF and amount. If your figure differs from theirs, your return is held in the malha fina (the Receita Federal’s audit filter). The deduction may be denied and the tax charged with a fine and interest. See other mistakes in incentivized donations.

And Muaythai in Balneário Camboriú?

Important notice: Projeto Campeões do Futuro (“Future Champions”), Mestre Paulo Ribeiro’s free project for children after school hours, and FECAMTT, the Santa Catarina Traditional Muaythai Federation, do not issue incentivized donation receipts, because they do not receive Imposto de Renda (income tax). Muaythai nas Escolas (“Muaythai in Schools”) is under PIE/SC (Santa Catarina’s Sports Incentive Program), which uses ICMS (state tax on goods and services) from Santa Catarina companies and has its own fundraising letter: see Muaythai nas Escolas.

If anyone offers you a FECAMTT receipt to deduct from your income tax, it is not true. The real paths for individuals are the FIA of Balneário Camboriú and projects approved under the Lei de Incentivo ao Esporte (Brazil’s federal Sports Incentive Law). The paths are on the Support page.

How to do it today

1. Gather the receipts for this year’s donations and check the five ECA items.
2. Is any detail missing? Ask for a correction now, before filing.
3. Create a digital folder for each year with the receipt and the bank slip side by side.
4. Still planning to donate? Check the approval act and the dedicated account before transferring.

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. Want to know how to help Campeões do Futuro the right way? Talk to the Mestre.

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