On the other hand, potential donors, as well as the entities themselves, demand legal certainty when making such donations.

Thus, and in the sense of contributing to the arguments of the managers of Associations and Foundations, and convincing, regarding the "safe donation", with companies and even individuals, it is important to point out that the legislation of our State of Espírito Santo establishes EXEMPTION from the ITCMD – Tax on Transmission Causa Mortis or Donation, based on Law 10.011 of 05/20/2013.

That law establishes:
NON-INCIDENCE
Art. 5th. The tax is not levied on the transmission cause mortis or by donation:
I – in which they appear as heir, legatee or donee:
…
e) workers' union, non-profit educational and social assistance institution;
…

§ 2 The non-incidence referred to in item I, “c” and “e”:
I – comprises only assets or rights related to the essential purposes of the entities mentioned therein, or those arising therefrom;
II – subject to compliance with the following requirements by the entities referred to therein:
a) not to distribute any portion of its assets or income, in any capacity;
b) fully apply, in the country, its resources in the maintenance of its institutional objectives;
c) keep records of its income and expenses in books covered with formalities capable of ensuring their accuracy.
…
§ 5 The non-incidence referred to in subparagraph “e” of item I of the caput applies to the non-profit educational or social assistance institution that provides the services for which it was established and makes them available to the population in general, in a complementary character to the activities of the State.

It is important that the DONOR has peace of mind when making the donation, and the DONE (Association or Foundation) also has legal certainty knowing that the EXEMPTION is guaranteed by law. Thus, the DONATION received in cash or in goods becomes even more relevant for the sustainability of the Third Sector.

The pandemic will pass and, in the meantime, Third Sector entities cannot stop