Assessments of the legal environment for civil society actors including philanthropic support organizations in Brazil

Understanding the legal environment in which civil society organizations operate in Brazil is key to stimulating the establishment of a giving culture in the country. Historically, Brazilian civil society organizations – particularly those focusing on human rights – have experienced threats arising from legal uncertainty and from the fragility of financing mechanisms. Tax treatment, tax incentives, access to the banking system, and other elements are key if civil society organizations are to receive direct donations from the public. In recent years there has also been a growing restriction on the participation of civil society organizations in the civic space, which includes criminalizing social movement organizations. This affects civil society’s ability to mobilize funds and constituencies, not to mention presents great personal risk for human rights activism and activists.

Against this backdrop, this publication – produced within the scope of the Giving for Change programme – therefore aims to: (1) Share the mapping of problems and opportunities related to the legal environment in which Brazilian civil society organizations operate; (2) Publicize agendas and initiatives to improve the legal environment for civil society organizations in Brazil; (3) Provide information to organizations that want to engage in advocacy actions related to improving the legal environment; and, (4) Signpost to materials and other sources of information on the topic.