PROVISIONAL MEASURE NO 446, DE November 7, 2008.

Disposes on the certification of entities benefit of social assistance, regulates the procedures for exemption from contributions to social follow-on, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

CHAPTER I

DAS PRELIMINARY PROVISIONS

Art. 1^o The certification of social welfare benefit entities and the exemption from social security contributions will be granted to private, non-profit legal persons recognized as social welfare charities with the purpose of providing services in the areas of social assistance, health or education, and which meet the provisions of this Provisional Measure.

Art. 2^o The entities it treats the art. 1 shall comply with the principle of the universality of care, being vetoed to direct their activities exclusively to their associates or to the professional category.

CHAPTER II

DA CERTIFICATION

Art. 3^o The certification will be granted to the benefit entity that demonstrates, in the twelve months leading up to that of the application, compliance with the provisions of Sections I, II and III of this Chapter, according to the respective area of acting.

§ 1^o In the situations provided for in regulation, the demonstration of compliance with in the caput may be based on the first twelve months contained in the sixteen months leading up to the application.

§ 2^o The minimum period of fulfilment of the requirements that it treats this article may be reduced if the entity is a provider of services convenienced with the Single Health System-SUS or with the Single System of Social Welfare-SUAS, in case of local need attested by the manager of the respective system.

Section I

From Health

Art. 4^o To be considered beneficial and to do jus to certification, the entity of health should offer the provision of all their services to SUS in the minimum percentage of sixty per cent, and to substantiate, annually, the same percentage in internations carried out, measured by patient-day.

Single Paragraph. The minimum percentage service of which it treats the caput may be individualized by establishment or by the set of health establishments of the entity, provided it does not cover another legal person by it.

Art. 5^the The health entity should still inform the Ministry, compulsorily of Health, in the form by it established:

I-the entirety of the internations performed for non-users of SUS ;

II-the totality of internations performed for SUS users' users ; and

III-the changes regarding records in the National Cadastro of Health Establishments- CNES.

Art. 6^the The health entity that provides services exclusively in the area ambulatory should, in substitution of the art requirement. 4^o, annually certify the provision of these services to SUS in the minimum percentage of sixty per cent.

Art. 7^o When the availability of population's assistive coverage of the network public in a given area is insufficient, SUS managers should observe, for the hiring of private services, the preference for participation of the health and non-profit charities.

Art. 8^o In the impossibility of fulfilling the minimum percent to which it refers art. 4^o in the hiring of the entity's health services, on the grounds of the lack of demand, stated by the local SUS manager, should it substantiate the application of percent of its gross revenue in free health care of the following form:

I-twenty per cent, if the percent of SUS service is less than thirty percent ;

II-ten per cent, if the percentage of SUS service is equal to or higher than thirty and lower than fifty per cent ; or

III-five percent, if the percent of SUS fulfillment is equal to or higher than fifty per cent one percent, or if it completes the quantitative of hospital internations, measured by patient-day, with free attention duly informed according to the article's provisions. 5^o, not funded by SUS or by any other source.

Single Paragraph. For the purposes of this article, the entity should substantiate the percentage of application in free of charge on gross revenue arising from the sale of services, plus revenue arising from financial applications, leasing of goods, sale of goods no members of the immobilized asset and of private donations.

Art. 9^o The value applied in free in the area of health, when not proven by specific accounting record and informed in accordance with the provisions of the art. 5^o, will be obtained by valuing the procedures carried out on the basis of the SUS payment tables.

Art. 10 In hypothesis some will be admitted as application in gratuity the eventual difference between the values paid by SUS and the prices practiced by the entity or the market.

Art. 11 A health entity can alternatively to comply with the requirement predicted at art. 4^o, undertake projects in support of the institutional development of SUS, celebrating adjustment with the Union, through the Ministry of Health, in the following areas of acting:

I-studies of evaluation and incorporation of technologies ;

II-capacity-building of human resources ;

III-surveys of public interest in health ; or

IV-development of techniques and operation of management in health services.

§ 1^o The Ministry of Health will define the essential technical requirements for the recognition of excellence regarding each of the areas of acting provided for in this article.

§ 2^o The resource plummeted by the health entity in the support project could not be lower than the value of the exemption from the social contributions enjoyed.

§ 3^o The support project will be approved by the Ministry of Health, listened to the instances of the SUS, second procedure defined in act of the respective Minister of State.

§ 4^o Health entities that come to benefit from the condition provided for in this article will be able to supplement the activities concerning support projects with the provision of outpatient and hospital services to SUS, unpaid, upon pact with the local SUS manager, observed the following conditions:

I-supplementationwill not be able to exceed thirty per cent of the value enjoyed with the exemption of social contributions ;

II-the health entity is expected to present, to SUS local manager, work plan with forecast of fulfillment and cost detailing, which will not be able to exceed the value by it effectively plummeted ;

III-the proof of the costs to which the inciso II refers can be required, the any time, upon presentation of the necessary documents ; and

IV-the convenienced entities are expected to inform production in the form established by the Ministry of Health, with observation of non-generating credits

§ 5^o The participation of the health entities in support projects provided for in this article will not be able to occur at the expense of the benefit activities provided to SUS.

§ 6^o The content and value of the activities developed in each supporting project to the institutional development and service delivery to SUS should be the subject of annual reports, which will be forwarded to the Ministry of Health for monitoring and supervision, without prejudice to the tasks of the supervisory bodies tax.

Art. 12 A provision of services that deals with art. 6^o and the caput of the arts. 4^o and 8^the will give it upon formalization of convenium with the definition of quantitative and qualitative targets set in operational plan, as per pactuation between the local SUS manager and the legal officer by the entity.

Section II

From Education

Art. 13 A certification will be granted to the education entity that meets the provisions of this Section and in applicable legislation.

Art. 14 For the purposes of the granting of the certification that it treats this Provisional Measure, the education entity should apply annually in free, in the form of § 1^o, at least twenty per cent of gross revenue arising from the sale of services, increased from revenue arising from financial applications, lease of goods, sale of goods and donations.

§ 1^o For the fulfillment of the provisions in the caput, the entity must:

I-demonstrate appropriateness to the guidelines and targets set forth in the National Plan of Education-PNE, in form of the art. 214 of the Constitution ;

II-meet the minimum standards of quality, injured by the evaluation processes conducted by the Ministry of Education ; and

III-offer scholarships in the following proportions:

a) at a minimum, an integral scholarship for every nine paying students of basic education ; and

b) partial exchanges of fifty per cent, when necessary for the range of the minimum percent required.

§ 2^o The proportions provided for in the inciso III of § 1 ° can be fulfilled considering different steps and modalities of presential basic education.

§ 3^o For the entity that attests in higher education, even though it also attests in education basic or in distinct area of education, the provisions of the art apply. 10 of Law n^o 11,096, of January 13, 2005.

Art. 15 For the purposes of this Provisional Measure, the scholarship refers to the semestralities or school annuities fixed in the form of the law, vetoed in the collection of tuition fee, cost of teaching material or any other charge.

§ 1^o The full study scholarship will be awarded to student whose monthly income per se capita does not exceed the value of one and a half salaried-minimum.

§ 2^o The partial scholarship will be awarded to student whose monthly income per se capita does not exceed the value of three salaried-minimal ones.

Art. 16 For the purposes of the certification referred to this Provisional Measure, the student to be benefited will be pre-selected by the socioeconomic profile and by other criteria defined by the Ministry of Education.

§ 1^o The student recipients of the scholarships of which it treats this Provisional Measure or their parents or responsible, when it is the case, legally respond by the truthfulness and authenticity of the socioeconomic information they have provided.

§ 2^the Compete to the education entity to profile the information regarding the profile socioeconomic of the candidate.

§ 3^o The scholarships can be cancelled, at any time, in case of observation of false-information of the information provided by the stock exchange or its responsible, or of the inidelity of document submitted, without prejudice to the other civil and criminal penalties.

Art. 17 It is vetoed any discrimination or difference in treatment between scholarship students and pageants.

Art. 18 In the act of renewal of the certificate, the education entities that have not applied in free of charge the minimum percent predicted in the art caput. 14 will be able to make up for the percentage due in the immediately subsequent exercise, with additional twenty percent over the percent to be compensated.

§ 1 The provisions of this article achieves-only those entities that have applied at least seventeen percent in gratuity, in the form of art. 14, in each financial year to be considered.

§ 2 The application for renewal of the certificate will be dismissed when the sum of the percentage to be compensated to exceed ten per cent, considering the accruals provided for in this article.

Section III

From Social Assistance

Art. 19 A certification will be granted to the social assistance entity providing services and free, continued and planned actions, without any discrimination and without demand for the user's counterpart, observed Law n^o 8,742 of December 7, 1993, re-salvaged the provisions of § 1^o of the art. 35 of Law n^o 10,741, from 1^o October 2003.

Single Paragraph. The social welfare entities referred to in the caput may be of service, advising, and rights advocacy.

Art. 20 Constitution still requirements for the certification of the assistance entities social:

I-be entered in the respective Municipal Board of Social Assistance or the Council of Federal District Social Assistance, as the case is, in the terms of art. 9º of Law No. 8,742, 1993 ; and

II-integrate the national cadaster of social welfare entities and organizations from which it treats the inciso XI of the art. 19 of Law No. 8,742, 1993.

§ 1^o When the social assistance entity acts in more than one Municipality or state, or in any of these and in the Federal District, you must register your activities in the Social Assistance Council of the respective Municipality of acting or the Federal District, upon presentation of your plan or activity report and the voucher of enrollment in the Council of your head office or where you develop your main activities.

§ 2^o When there is no Social Care Council in the Municipality, the entities of social assistance should register in their respective State Councils.

Art. 21 A proof of the link of the social assistance entity to the socio-assistive network private within the SUAS is sufficient condition for the granting of the certification, within the time limit and in the form to be defined in

Section IV

From Concession and Cancellation

Art. 22 The applications for granting the certification of the beneficial entities of social assistance will be appreciated by the following Ministries:

I-of Health, as for health entities ;

II-of Education, as for educational entities ; and

III-from Social Development and Combat to Hunger, as for social welfare entities.

§ 1^o The entity interested in the certification is expected to present, together with the application, all documents necessary to substantiate the requirements of which this Provisional Measure is in the form of the Regulation.

§ 2^the The tramway and consideration of the application must comply with the chronological order of your presentation, save in case of outstanding due diligence, duly justified.

§ 3^o The application will be assessed within the time limit to be laid down in regulation, observed the peculiarities of the Ministry responsible for the area of acting of the entity.

§ 4^the The period of validity of the certification will be fixed in regulation, observed as specificities of each of the areas and the minimum term of one year and maximum of three years.

Art. 23 A entity that attests in more than one of the areas specified in art. 1 and whose annual revenue is up to R$ 2,400,000.00 (two million and four hundred thousand reais) should apply for certification and its renewal in the Ministry responsible for the preponderant acting area of the entity.

Single Paragraph. A preponderant acting area is considered to be the one in which the entity applies most of its revenue.

Art. 24 A entity that attests in more than one of the areas specified in art. 1 and whose annual revenue is more than R$ 2,400,000.00 (two million and four hundred thousand reais) should apply for certification and its renewal in each of the Ministries responsible for the respective areas of entity acting, as per the predicted in the incisos I to III of the art. 22.

Single Paragraph. The effects of certification will have validity only for the specific area in which the entity has met the requirements necessary for certification.

Art. 25 For the purpose of the willing in the arts. 23 and 24, it is considered revenue that comes from the provision of services, increased from revenue arising from financial applications, rental of goods, sale of goods and donations.

Art. 26 The Ministries referred to in the incisos I to III of the art. 22 should ensure compliance with the conditions that have given away the certification of the entity as a welfare benefit, and it is recommended to confirm that such requirements are being met when the application for certification is renewed.

Single Paragraph. The application for renewal of the certification must be filed with a minimum of six months' notice of the final term of its validity.

Art. 27 Constated, at any time, the inobservance of requirement established in this Chapter will be cancelled certification, ensured the adversarial and broad defence.

CHAPTER III

DA EXEMPTION

Section I

From Requirements

Art. 28 A beneficial entity certified in the form of Chapter II will make jus for exemption from the payment of the contributions of which treat the arts. 22 and 23 of Law No. 8,212 of July 24, 1991, provided that it meets, cumulatively, to the following requirements:

I-be constituted as a legal person in the terms of the art caput. 1^the;

II-do not realize, its directors, advisers, associates, institutors or benefactors, remuneration, advantages or benefits, directly or indirectly, for any form or title, on the grounds of the competencies, functions or activities assigned to them by the respective constitutive acts ;

III-apply their rents, their resources and eventual surplus in full in the national territory, in the maintenance and development of your institutional objectives ;

IV-provide, in its constitutive acts, in the event of dissolution or extinction, the destination of the eventual remaining heritage to non-profit entities congenial or public entities ;

V-do not consist of individual or social heritage without charitable character ;

VI-present negative certificate or positive certificate with negative effect of debits concerning the tributes administered by the Office of the Federal Revenue Office of Brazil and the active debt of the Union, certificate of regularity of the Service Time Guarantee Fund-FGTS and regularity in the face of the Informational Cadastro of non-Quitated Credits of the Federal Public sector-CADIN ;

VII-maintain regular accounting clerical registration registration of revenue and expenses as well as the segregated application in a segregated manner, in line with generally accepted accounting principles and standards emanating from the Federal Board of Accounting ;

VIII-do not distribute results, dividends, bonuses, holdings or plots of your heritage, in whatever form or pretext ;

IX-apply for grants and donations received in the purposes to which they are linked ;

X-conserve in good order, by the ten-year deadline, counted from the date of issue, the documents that voucher for the origin of your revenue and the effectuation of your expenses, as well as the acts or operations carried out that come to modify your patrimonial situation ;

XI-comply with ancillary obligations laid down in tax legislation ; and

XII-zele for compliance with other requirements, laid down in law, relating to the operation of the entities to which this article refers.

Art. 29 A exemption from which it treats this Provisional Measure does not extend to entity with legal personality of its own constituted and maintained by the entity to which the exemption was granted.

Section II

From Concession and Cancellation

Art. 30 The right to exemption from social contributions may be exercised by the entity to count of the date of their certification by the competent authority, provided that the provisions of Section I of this Chapter are met.

Art. 31 Constaged the discompliance by the entity of the requirements stated in Section I of this Chapter, the supervision of the Office of the Federal Revenue Office of Brazil will launder the self-infraction pertaining to the corresponding period and report the facts that demonstrate the non-compliance of such requirements to the enjoyment of the exemption.

§ 1^o The launch will have as an initial term the date of the occurrence of the infraction that gave it cause.

§ 2^o The provisions of this article will obey the procedural rite of Decree n^o 70,235, of March 6, 1972.

CHAPTER IV

DOS RESOURCES AND REPRESENTATION

Art. 32 From the decision to dismiss the application for grant or renewal of certification and of the decision that cancellation of the certification shall be appeal by the interested entity in the form defined in regulation within thirty days of the publication of the decision.

Art. 33 Verified practice of irregularity in the certified entity, are competent to to represent, in particular, the Ministry responsible for its area of acting, without prejudice to the powers of the Public Prosecutor's Office:

I-the user of the services provided by the entity ;

II-the municipal or state manager of SUS or SUAS, in accordance with their management condition, well so the manager of municipal or state education ; or

III-the Office of the Federal Revenue Office of Brazil.

Single Paragraph. The representation shall be directed to the body which has granted certification and shall contain the qualification of the representative, the description of the facts to be ascertained and, where possible, the relevant documentation and other relevant information fo enlightenment of your object.

Art. 34 Caberá to the competent Ministry:

I-give science of the representation to the entity, which will have the thirty-day deadline for presentation of defense, ensured the protection of the identity of the representative mentioned in the inciso I of the art. 33, when by this request or when judged necessary by the competent authority ; and

II-decide on the provenance of representation, within thirty days of the submission of the defense.

§ 1^o If unfounded the representation of which treats the inciso II, the process will be filed.

§ 2^o If the representation of which treats the inciso II, the responsible authority should cancel certification and give science of the fact to the Office of the Brazilian Federal Revenue Office.

§ 3^o The representative will be scientific of the decisions dealing with § § 1^o and 2^o .

CHAPTER V

DAS GENERAL AND TRANSITIONAL PROVISIONS

Art. 35 The entities mentioned in art. 24 they are required to create a legal person for each of their acting areas, with their own number in the National Cadastro of Legal Persons-CNPJ.

§ 1^the Each legal person created in the form of the caput must submit application certification itself to the Ministry responsible for its area of acting.

§ 2^o The entities in operation on the date of the publication of this Provisional Measure that are framed within the provisions of the caput should meet such requirements within twelve months.

§ 3^o During the time limit laid down in § 2^o, entities may apply for the renewal or concession originating from its certification based on the procedure laid down in art 23.

Art. 36 The grant applications originated from the original Beneficial Entity Certificate of Social assistance that has not been the subject of trial by the National Social Assistance Council-CNAS up to the date of publication of this Provisional Measure will be referred to the responsible Ministry, in accordance with the entity's area of acting, that you will judge them, under the legislation in force at the time of application.

§ 1^the Case the requesting entity attests in more than one of the areas covered by this Measle Provisional, the application will be referred to the Ministry responsible for the preponderant acting area of the entity.

§ 2^o Das rulings handed down in the terms of the caput, which are favourable to the entities, no will be appeal.

§ 3^o Of the rejection decisions, handed down on the basis of the caput, it shall be appeal, without suspensive effect, within ten days, addressed to the Minister of State in charge of the area of acting of the entity.

§ 4^o It is the entity obligation to offer all the information necessary to the analysis of the request, in the terms of the art. 60 of Law n° 9,784, of January 29, 1999.

Art. 37 The requests for renewal of Social Care Benefit Chargeable Entity protocolized, which have not yet been the subject of trial by the CNAS until the date of publication of this Provisional Measure, consider themselves to be deinjured.

Single Paragraph. The ongoing representations in the CNAS proposed by the Executive Power in the face of the renewal referred to in the caput become impaired, including in relation to earlier periods.

Art. 38 It becomes extinct the appeal, in tramway to the date of publication of this Measress Provisional, concerning the application for renewal or granting of original grant of Social Assistance Benefit Certificate of Social Welfare death by the CNAS.

Art. 39 The requests for renewal of Social Care Benefit Chargeable Entity under dismissed by the CNAS, which are the subject of request for reconsideration or pending appeal of trial until the date of publication of this Provisional Measure, consider themselves to be deinjured.

Art. 40 A original concession dewound in the form of art. 36 will be recognized as an entity certification for the purposes of the exemption for this Provisional Measure, provided that the other requirements under it were met.

Art. 41 The Certificates of Social Care Benefit that expire on time of twelve months counted from the publication of this Provisional Measure stay extended for twelve months, provided that the entity maintains the requirements required by the legislation in force at the time of its grant or renewal.

Art. 42 A entity that has an interest in obtaining or maintaining the exemption is expected to formulate application for certification as a social assistance benefit under the provisions of Chapter II.

Art. 43 The applications for the recognition of the exemption filed filed before the Registry of the Brazilian Federal Revenue, Pending of appreciation to the date of the publication of this Provisional Measure, will follow the rite established by the preceding legislation.

CHAPTER VI

DAS FINAL PROVISIONS

Art. 44 The Ministries of Health, Education and Social Development and Combat to Fome shall inform the Office of the Office of the Federal Revenue Office of Brazil in the form and deadline by which it is established, applications for original and renovation certification and shall be definitively dismissed under Section IV of Chapter II.

Art. 45 The exempted entities in the form of this Provisional Measure should maintain, in local visible to the public, indicative board containing information about their charitable condition and area of activity, as per the art. 1^o, and the services that are provided free of charge.

Art. 46 The Ministries of the Farm, Social Development and Combat to Hunger, Health, and Education will edit the complementary acts necessary for the execution of this Interim Measure.

Art. 47 The incisos III and IV of the art. 18 of Law n^o 8,742, of December 7, 1993, pass vigorously with the following essay:

" III-follow up and scrutinize the process of certification of social welfare entities and organizations together with the Ministry of Social Development and Combat to Fome ;

IV-appreciate annual report that will contain the relation of certified social welfare entities and organizations as beneficial and forward it for knowledge of the Social Assistance Councils of the States, Municipalities and the Federal District ; " (NR)

Art. 48 Revoke:

I-the art. 55 of Law n^o 8,212, of July 24, 1991 ;

II-o § 3^the of art. 9^o and the single paragraph of art. 18 of Law n^o 8,742, of December 7, 1993 ;

III-the art. 5^o of Law n^o 9,429, of December 26, 1996 ;

IV-the art. 1^o of Law n^o 9,732, of December 11, 1998, in the part that changes art. 55 of Law No. 8,212 of July 24, 1991 ;

V-o art. 21 of Law n^o 10,684, of May 30, 2003 ;

VI-the art. 3^the of the Provisional Measure n^o 2.187-13, August 24, 2001, in the part that changes the art. 55 of Law No. 8,212 of July 24, 1991 ; and

VII-the art. 5^o of Provisional Measure n^o 2.187-13, of August 24, 2001, in the part that changes the arts. 9º and 18 of Law No. 8,742 of December 7, 1993.

Art. 49 This Provisional Measure shall enter into force on the date of its publication.

Brasilia, November 7, 2008 ; 187th of the Independence and 120 of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Fernando Haddad

Marcia Bassit Lameiro Costa Mazzoli

Jose Pimentel

Patrus Ananias