CEBAS tax benefits for education entities

messi69 · Post by **messi69** » Sun Feb 02, 2025 4:58 am

Non-profit entities are recognized as fundamental elements for the promotion of social, educational, cultural and philanthropic causes and are included in a complex framework of laws.

In this context, they can be classified as exempt or immune, depending on certain legal criteria, the differences being that immunity is a constitutional right that prevents the institution from being taxed in some situations, while exemption is a legal benefit that can be granted or revoked via ordinary legislation, by a federated entity, that is, it is transitory.

Within the universe of non-profit entities, some japan telegram data can be recognized as Social Assistance Charitable Entities – CEBAS , a title granted by the Brazilian Federal Revenue Service after a certification process, the requirements for which are set out in Complementary Law 187/21.

To achieve this status, the entity must comply with the requirements stipulated in the legislation which include, among other requirements, in the case of the education sector, for example, the granting of a full scholarship for every 5 students or a partial scholarship, according to the proportion established by law (art. 19 and 20 of Complementary Law 187).

GENERAL CONTEXT
Institutions frequently seek to obtain the Certification of Social Assistance Charitable Entity – CEBAS in the Education area since this certification is essential for the institution to enjoy tax immunity on social and social assistance contributions.

According to Complementary Law 187, of December 17, 2021, it is essential that the institution be, first of all, a non-profit private legal entity and have been operating for at least 12 months. The first practical step is to register in the Certification System for Charitable Entities for Social Assistance in the Area of Education – SisCEBAS Educação.

With CEBAS certification, the Institution will be able to benefit from exemption from employer social security contributions on payroll and immunity from the Social Contribution on Net Income – CSLL, in addition to immunity from other taxes already guaranteed regardless of the certification in question.

The CEBAS grant by the Ministry of Education (MEC) is intended for organizations that operate in the education sector. To be eligible for CEBAS, these entities must meet a range of criteria established with the purpose of promoting quality education that is accessible to all. Furthermore, these institutions must be in line with the guidelines of the National Education Plan (PNE). The PNE outlines the guidelines, objectives and fundamental strategies for the formulation of education policies in Brazil.