THE PHILANTHROPY AND THIRD SECTOR PRACTICE AT MACHADO MEYER PROVIDES STRATEGIC, MULTIDISCIPLINARY LEGAL COUNSEL TO FOUNDATIONS, INSTITUTES, ASSOCIATIONS, CIVIL SOCIETY ORGANIZATIONS, PHILANTHROPISTS, FOUNDING COMPANIES, AND IMPACT INVESTORS. WE WORK TO ENSURE THAT PHILANTHROPY AND THIRD SECTOR LAW SERVE AS EFFECTIVE INSTRUMENTS FOR SOCIAL TRANSFORMATION, COMBINING STRATEGIC PLANNING, LEGAL CERTAINTY, AND A FOCUS ON LONG-TERM STRUCTURAL IMPACT.

Our solutions are designed for an environment increasingly shaped by demands for transparency and governance, diverse institutional models, and evolving regulatory frameworks. Within this context, we support the structuring and development of philanthropic initiatives and private social investment projects, offering tools and mechanisms focused on legal, operational, and financial sustainability, as well as the achievement of long-term objectives.

Multidisciplinary practice in philanthropy and the third sector

By understanding the specific characteristics of each project, we work in an integrated and multidisciplinary manner to address our clients’ needs.

In the corporate area, our solutions include the establishment and structuring of associations and foundations — for companies, families, or founding groups — as well as guidance on corporate governance and financial sustainability, the structuring of internal endowment funds and endowments, and the incorporation of endowment management organizations.

Our Public Law practice assists with obtaining and maintaining certifications and qualifications, such as the Certification of Charitable Social Assistance Entities (CEBAS), Social Organization (OS), and Civil Society Organization of Public Interest (OSCIP) statuses, as well as B System certifications for impact businesses. We ensure compliance with the Regulatory Framework for Civil Society Organizations (MROSC) and other legal requirements, represent clients before public authorities, and monitor legislative developments related to the third sector.

Our Tax team ensures the proper interpretation of tax incentives, exemptions, and immunities applicable to philanthropic entities and their founders. We participate in the structuring and legal modeling of projects, assess risks, and advise on the tax aspects of initiatives, including tax-incentivized donations and endowment fund management.

Our Contracts practice provides assistance in the drafting, review, and management of agreements, partnerships, and collaborative arrangements entered into by third sector organizations with governments and public entities, including the monitoring of collaboration and funding agreements.

Through our Civil Litigation practice, we represent organizations in administrative proceedings and before audit courts, as well as represent entities as claimants or amici curiae in administrative and judicial proceedings.

Our Compliance and Integrity practice develops prevention, detection, and response measures tailored to philanthropic entities, including integrity programs and policies aligned with national and international best practices. We also draft codes of ethics and conduct to ensure strong internal governance and reinforce trust among all stakeholders involved in the design and management of projects.

Integrated practice focused on structural causes

For each project, our solutions draw on the support of multiple practice areas to comprehensively address all philanthropy and third sector law demands.

  • Corporate
  • Estate Planning
  • Tax
  • Public Law
  • Strategic Litigation
  • Legal Audit
  • Contracts
  • Endowment Funds
  • Impact Businesses
  • Compliance and Integrity
  • Data Protection Regulation (LGPD)