DECREE NO. 7,237, OF July 20, 2010.

Regulatory to Law No. 12,101, of November 27, 2009, to dispose of the process of certifying the entities benefit from social assistance for obtaining the exemption from contributions to social security, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments that gives him the art. 84, incisments IV and VI, paragraph (a) of the Constitution, and with a view to the provisions of Law No. 12,101 of November 27, 2009,

DECRETA:

Art. 1º The certification of the welfare entities will be granted private, not-for-profit legal persons, recognized as welfare entities with the purpose of providing services in the areas of assistance social, health or education and that they meet the provisions of Law No. 12,101 of November 27, 2009 and in this Decree.

Art. 2º To obtain the certification the entities should abide by the principle of universality of care, being vdata directing their activities exclusively to their associated with or the professional category, and the remaining requirements of Law No. 12,101, of 2009, and of this Decree.

TITLE I

DA CERTIFICATION

CHAPTER I

OF THE GENERAL PROVISIONS

Section I

Da Certification and Renewal

Art. 3º The certification or your renewal will be granted to the charity demonstrating, in the fiscal year prior to that of the application, compliance with the provisions of this Chapter and in Chapters II, III and IV of this Title, either isolated or cumulatively, as per its area of acting, and that present the following documents:

I-voucher of enrollment in the National Cadastro of Legal Person-CNPJ;

II-copy of the election minutes of the leaders and the instrument comprobatory of legal representation, when it is the case;

III-copy of the constitutive act registered, which demonstrates the fulfilment of the requirements set out in the art. 3º of Law No. 12,101, of 2009; and

IV-report of activities performed in the exercise tax prior to the application, highlighting information about the serviced public and the resources involved.

§ 1º It will be certified, in the form of this Decree, the entity legally constituted and in regular operation there are at least twelve months, immediately preceding the submission of the application.

§ 2º In the event of a local need attested by the manager of the respective system, the minimum period of fulfillment of the requirements of which it treats this article could be reduced if the entity is a service provider by means of convenium or instrument congenres with the Single Health System-SUS or with the Single System of Social Assistance-SUAS.

§ 3º The actions provided for in Chapters II, III and IV of this Title will be able to be executed through partnerships between private, not-for-profit entities that act in the areas provided for in the art. 1º, firmed upon adjustments or collaborative instruments, which provide for the reciprocity of the parties to the provision of the services in accordance with Law No. 12,101, 2009, and have them on:

I-the transfer of resources, if it is the case;

II-the actions to be performed;

III-the responsibilities and obligations of the parties;

IV-its beneficiaries; and

V-shape and assiduity of the accountability.

§ 4º The resources used in the adjustments or collaborative instruments provided for in § 3º should be individualized and segregated in the accounting statements of the entities involved, in accordance with the standards of the Federal Accounting Council for not-for-profit entities.

§ 5º For certification purposes only will be considered the partnerships of which it treats § 3º firings with private non-profit entities certified or enrolled together to the Ministry of its area of acting, in the terms of the art. 40 of Law No. 12,101, of 2009, and in accordance with the procedure laid down by the said Ministry.

§ 6º The partnerships provided for in § 3º do not depart the tax obligations arising from the activities developed by the non-certified non-profit entities, nos terms of the current legislation.

§ 7º The certified entity should meet the requirements provided for in Chapters I, II, III and IV of this Title, as per its area of acting, throughout the period of validity of the certification, under penalty of its cancellation at any time.

Art. 4º The applications for granting certification and renewal should be protocoled together to the Ministries of Health, Education or Social Development and Combating Hunger, as per the area of acting of the entity, accompanied by the necessary documents to their instruction, pursuant to this Decree.

§ 1º The applications should be analyzed, in accordance with the chronological order of their protocol, within the time of six months, save in the event of the need for due diligence properly.

§ 2º The applications with incomplete documentation will be dismissed and archived, being vetted to open due diligence for submission of missing documents.

§ 3º The decision on the application for granting certification or renewal is to be published in the Official Journal of the Union and on the Ministry's page responsible in the network world of computers.

§ 4º The requirements for granting certification or renewal are to be submitted in a form of their own to be defined in specific act of each of the Ministries provided for in the caput.

§ 5º The requirements of which it treats this article will be considered to be received from the date of its protocol, re-salvaged those forwarded by the postal route, whose protocol should consider the posting date, as per procedure to be adopted in each Ministry.

§ 6º The ministries planned in the caput should adopt standardized protocol model, containing, at the very least, the name of the entity, its enrollment number in the CNPJ and the specification of its effects, as disposed of in the art. 8º.

Art. 5º The certification will have validity of three years, counted from the publication of the decision that deinjure its grant, allowed its renewal by equal periods.

Art. 6º For the protocoled renewal applications within the timeframe set out in § 1º of the art. 24 of Law No. 12,101, of 2009, the effect of the decision will count:

I-of the termination of the validity of the previous certification, if the decision is favorable or if the decision is unfavorable and delivered by the time of six months; and

II-from the date of publication of the decision, if this is unfavorable and delivered after the six-month deadline.

Art. 7º For applications for renewal protocoled after the deadline in Paragraph 1º of the art. 24 of Law No. 12,101, of 2009, the effect of the decision will count:

I-of the termination of the validity of the previous certification, if the trial occurs before your due; and

II-of the date of the publication of the decision, if this is delivered after the expiry of the certification.

Single paragraph. In the inciso-II hypothesis, the entity will not enjoy the effects of the certification in the period between the end of its validity and the date of publication of the decision, regardless of its outcome.

Art. 8º The protocol of the renovation requirements will serve as proof of the certification until the trial of the case by the competent Ministry.

§ 1º The provisions of the caput applies to renewal requirements redistributed in the terms of the art. 35 of Law No. 12,101 of 2009, by staying assured of interested entities the supply of copies of the respective protocols, without prejudice to the validity of the certificate eventually expedited by the National Board of Social Assistance.

§ 2º The willing in the caput does not apply to the protocol renewal applications out of the deadline legal or with previous certification rendered without effect, for any reason.

§ 3º A validity of the protocol and its tempestivity will be confirmed by the person concerned upon consultation of the procedural plotting on the Ministry's page responsible for certification in the world computer network.

Art. 9º The stepping up of the administrative processes involving the certification, its renewal or cancellation is to be made available on the Ministry's page responsible for certification in the world computer network.

Section II

From Entity with Actuation in more than one Area

Art. 10. The entity that attests in more than one of the areas to which the art relates. 1st must apply for the certification and its renewal at the Ministry responsible for its preponderant acting area, without prejudice to the proving the requirements required for the remaining areas.

§ 1º It is considered preponderant acting area that defined as the entity's core economic activity in the CNPJ.

§ 2º The main economic activity, constant of the CNPJ, should correspond to the main object of acting of the entity, verified in the accounting statements and, if necessary, in its constitutive acts and report of activities.

§ 3º It is up to the competent Ministry to check, prior to the granting or renewal of the certification, based on the documents stated in § 2º, the framework made by the entity according to the preponderance criterion.

§ 4º Constated divergence between the CNPJ's constant main economic activity and the entity's main object of acting, the application will be forwarded to the Ministry responsible for the respective area for analysis and trial, considering valid the date of the protocol for purposes of proving its tempestivity.

§ 5º Verified the situation provided for in § 4º, the Ministry responsible for the certification should recommend to the entity, when the case is, to make the necessary changes in the CNPJ and in its constitutive acts.

§ 6º Case the main economic activity of the entity constant of the CNPJ is not compatible with any of the areas referred to in art. 1st, the entity should apply for the certification or its renewal at the Ministry responsible for the preponderant acting area demonstrated in its accounting writing.

§ 7º The entities of which it treats § 2º of the art. 18 of Law No. 12,101, 2009, will be certified by the Ministry of Social Development and Combat to Famine, provided that the remaining requirements required in the said Act are observed, save when they act exclusively in the areas of health or education.

Art. 11. The entity that it treats this Section should maintain segregated ledger by area of acting, so as to highlight its heritage, its revenue, the costs and expenses of each acting area.

§ 1º The deed must comply with the Federal Accounting Council's standards for non-purpose entities Lucrative.

§ 2º The records of acts and facts must be segregated by area of acting of the entity and obey the specific criteria of each area, in order to enable the proving of the requirements for its certification as a welfare entity.

§ 3º The entity whose annual gross revenue is higher than the maximum limit set in the inciso II of the art. 3º of the Supplementary Act No. 123 of December 14, 2006, is to submit its Registration to independent audit, carried out by accredited institution in the Regional Accounting Board.

§ 4º In the apuration of annual gross revenue, for the purposes of § 3º, donations and grants will also be computed received over the course of the exercise, in all activities carried out.

Art. 12. The granting of certification or of its renewal to entity with acting in more than one of the areas referred to in art. 1st will depend on the manifestation of the remaining Ministries responsible for their respective areas of acting.

§ 1º In addition to the documents provided for in § 2º of the art. 10, the application for the granting of the certification or renewal should be instructed with the documents provided for in this Decree for certification in each of the entity's acting areas.

§ 2º Received the application for granting certification or renewal, the Ministry responsible for the grant or renewal will consult with the remaining responsible Ministries, who will express themselves within thirty days, extended for equal period, on compliance with the requirements in their respective areas.

§ 3º The requirement is to be analyzed concomitantly by the Ministries interested and will only be debunked if ascertained the fulfillment of the requirements set out in Law No. 12,101, 2009, and in this Decree, for each of their areas of acting.

Section III

From the Feature against the Certification Indexing Decision

Art. 13. From the decision dismissing the application for granting or renewing the certification, or that determining its cancellation, it will be able to appeal within thirty days, counted from the date of its publication.

§ 1º The appeal will be directed to the certifying authority which, if it does not reconsider the decision within ten days, the will refer to the Minister of State.

§ 2º The resources will be able to cover issues of legality and merit, not being admitted to junctions of new documents.

§ 3º After the receipt of the reasons for recourse by the Minister of State, it will open up to fifteen days for demonstration, by electronic means, of civil society and, if it is the case, of the Ministry responsible for the non-preponderant acting area of the entity.

§ 4º The protocoled feature outside of the deadline provided in the caput will not be admitted.

Section IV

From Supervision and Cancellation of Certification

Art. 14. The Ministries of Health, Education and Social Development and Combating Hunger is expected to supervise the certified charities and to ensure compliance with the conditions that have taken the certification, pursuant to the art. 24 of Law No. 12,101, of 2009, and of this Decree, and may, at any time, determine the submission of documents, the carrying out of audits or the performance of representations.

Paragraph single. Without prejudice to the representations referred to in art. 16, the Ministry responsible may, of trade, determine the ascertainment of evidence of irregularities in compliance with Law No. 12,101, of 2009, or of this Decree.

Art. 15. The competent authority for the certification shall determine its cancellation, at any time, if it constate the defulfillment of the requirements necessary to obtain it.

§ 1º The certification will be cancelled from the occurrence of the fact that has cove for the defulfillment of the requirements necessary for its granting or maintenance, after process initiated of offending by the authorities referred to in the caput or by means of representation, applied, in both hypotheses, the procedure laid down in the art. 16.

§ 2º The Ministry responsible for the area of non-preponderant acting should supervise the entities in their respective area, and they must notify the certifying authority about the defulfillment of the requirements necessary for the maintenance of the certification, so that it promotes its cancellation, pursuant to this article.

Section V

From Representation

Art. 16. Verified practice of irregularity by the certified entity, they are competent to represent, motivatedly, to the Ministry responsible for certification, without prejudice to the attributions of the Public Prosecutor's Office:

I-the municipal or state manager of the SUS or the SUAS, in accordance with their condition of management as well as the manager of the municipal, district, or state education;

II-the Registry of the Federal Revenue Officer Brazil;

III-the advice for monitoring and social control provided for in Law No. 11,494, of June 20, 2007, and the Boards of Social and Health Care; and

IV-the Court of Union Accounts.

§ 1º The representation will be carried out by electronic or physical medium and shall contain the qualification of the representative, the description of the facts to be ascertained and, where possible, the relevant documentation and too much information relevant to the clarification of the application.

§ 2º Upon receipt of the representation, it will be fit to the Ministry that granted the certification:

I-notify the entity, for submission of the defence within thirty days;

II-decide on the representation, within thirty days of the submission of the defence; and

III-communicate to the Registry of the Brazilian Federal Revenue Office, within thirty days, save if this figure as a party to the representation.

§ 3º Of the decision judging from the representation, it shall be appeable by the entity to the respective Minister of State, within thirty days, counted from his notification in the manner provided for in the art. 13.

§ 4º Indexed the appeal or the expiry of the period provided for in § 3rd without manifestation of the entity, the responsible Ministry will cancel the certification and give science of the fact to the Registry of the Brazilian Federal Revenue Service, at up to forty-eight hours after the publication of its decision.

§ 5º Judged improvenance the representation, will be given science to the Registry of the Brazilian Federal Revenue Officer, and the process corresponding will be archived.

§ 6º The final decision on the appeal of which it treats § 3º is expected to be probed in up to ninety days, counted from the date of its receipt by the Minister of State.

§ 7º The representative will be informed about the outcome of the trial of the representation, upon an offending of the judging authority, accompanied by copy of the decision.

CHAPTER II

OF THE CERTIFICATION OF HEALTH ENTITIES

Art. 17. It is incumbent upon the Ministry of Health to grant or renew the certification of the health care welfare entities of the health area who fulfil the requirements set out in Law No. 12,101, 2009, and in this Decree.

Single paragraph. They consider themselves social welfare entities in the area of health those that act directly in the promotion, prevention and attention to health.

Art. 18. The application for granting or renewal of certificate of social assistance entity that attests in the area of health should be protocoled with the Ministry of Health, on its own form, accompanied by the following documents:

I-those foreseen in the art. 3º;

II-copy of the tender offer of the provision of services to SUS in the minimum percentage of sixty percent, forwarded by the legal officer of the entity to the local manager of SUS, protocoled to the respective Registry of Health;

III-copy of the convenium or congenial instrument firmed with the local manager of SUS; and

IV-declaration provided by the local manager of SUS, attesting to the fulfillment of the quantitative and qualitative targets of internation or ambulatory attendances established in convenium or congenere instrument.

§ 1º Health entities that do not comply with the minimum percentage to which refers to the inciso II of the art. 4º of Law No. 12,101, 2009, on the grounds of the lack of demand, they should instruct their application with the documents provided for in the inciso I of the caput and present copy of affidavit provided by the local SUS manager attests to that fact and demonstrative accounting that proves the fulfill-ment of the required percentage in the art. 8º of the said Act.

§ 2º The entities whose health services are not the object of hiring should instruct their application with the documents provided for in the inciso I of the caput and with accounting demonstrative of the application of the percent of twenty percent of their gross income in gratuity, pursuant to the provisions of the inciso I of the art. 8º of the Law no 12,101, from 2009.

§ 3º For certification purposes, the services of care ambulatory or internation provided to SUS, resulting from the partnerships provided for in § 3º of the art. 3º, will be computed for the entity to which the establishment is bound to effect the fulfillment.

§ 4º Health entities of recognized excellence who choose to carry out projects supporting SUS institutional development should submit the documents provided for in the caput and its inciso I, in addition to the following:

I-habilitation to presentation of projects supporting the institutional development of SUS;

II-copy of the adjustment or convenium entered into with the Ministry of Health and the respective additive terms, if any;

III-accounting and financial statements submitted to the conclusive opinion of independent auditor, legally entitled in the Regional Accounting Board; and

IV-summary of the Service-FGTS Time Warranty Fund and Information to the Social Security.

§ 5º The Ministry of Health will be able to demand the presentation of others documents.

Art. 19. The annual provision of services to SUS in the minimum of sixty percent will be proven by means of the summation of the records of the internations and ambulatory attendances verified in the Ambulatorial Information System, in the System of Information Hospitalar and in the Hospitalar Internation Communication.

§ 1º The summation of the services provided by the health entity will be calculated by the Ministry of Health from the weighted valorisation of the ambulatory and inter-nation attendances, considering the following criteria:

I-the production of internations will be measured by patient-dia;

II-the patient-day of intensive care unit will have greater weight in the valorisation than that assigned to the patient-day of general internation;

III-the valorisation of ambulatory attendances will correspond to a fraction of the average patient value-day obtained annually; and

IV-the value Patient-day average will be established by the Ministry of Health from the classification of the hospitals enabled for specific high complexity services, of high complexity general and unhabilitated.

§ 2º For purposes of weighting, will be considered only the ambulatory procedures registered by the entities of health in the Ambulatorial Information System in the previous exercise, which will be graded according to the level of complexity.

§ 3º The Ministry of Health will be able to establish list of ambulatory attendances that will have differential weight in the weighted valorisation referred to in § 1º, based on information on the demand, supply and access to the health services obtained from SUS.

§ 4º Para the verification of the production of the health entity that provides services exclusively in the outpatient area, the criteria set out in § § 1º to 3º apply, in what couber, considering the level of complexity.

Art. 20. The fulfillment of the minimum percent of sixty percent of service delivery to SUS may be individualized by establishment or by the legal person's pool of health establishments, provided that it does not cover another entity with legal personality of its own that is by it maintained.

Single paragraph. For the purpose of fulfillment of the target percentage in the caput, the applicant health entity will be able to incorporate, at the limit of ten per cent of its services, those provided to the SUS in establishment to it linked in the manner of the provisions of § 2º of the art. 4º of Law No. 12,101, of 2009.

Art. 21. For the fulfillment of the provisions of the art. 8º of Law No. 12,101, of 2009, entities providing internation and outpatient care services are expected to substantiate the effectivation of free servicing by adding information to the Hospital Information System and the System of Outpatient Information, with observation of non-generation of credits.

Single paragraph. Entities that do not provide outpatient or hospital internation health services will voucher for the application of the percent of their gross revenue in free care through the procedure to be established by the Ministry of Health.

Art. 22. Health entities directors of SUS institutional development support projects that supplement the activities concerning the projects with the provision of free ambulatory and hospital services should voucher them upon filling of the Ambulatorial Information System and the Hospital Information System, with observation of non-generation credits.

Art. 23. The value of the expended resources and the content of the activities developed within the framework of the SUS institutional development support projects or the provision of services provided for in the art. 22 should be the object of annual reports, forwarded to the Ministry of Health for monitoring and surveillance, without prejudice to the attributions of the tax watchdog bodies.

§ 1º The reports foreseen in the caput should be accompanied by accounting and financial statements, submitted to opinion conclusive independent audit, carried out by accredited institution before the Regional Accounting Board.

§ 2º The calculation of the value of the exemptions provided for in § 2º of the art. 11 of Law No. 12,101, of 2009, will be carried out on the basis of the previous fiscal year.

§ 3º Should the resources expended in the institutional support projects do not achieve the value of the enjoyed exemption, the entity should compensate for the difference until the expiry of the expiry date of its certification.

§ 4º The provisions of § 3º achieves only those entities that have applied, at the very least, seventy percent of the value enjoyed annually with the exemption in the projects supporting the institutional development of SUS.

CHAPTER III

DA CERTIFICATION OF EDUCATION ENTITIES

Art. 24. It is incumbent upon the Ministry of Education to grant or renew the certification of the education welfare charitable entities of the education area fulfilling the requirements set out in Law No. 12,101, 2009, and in this Decree.

Art. 25. For the purposes of the granting or renewal of the certification, the education entity shall observe the provisions of the art. 13 of Law No. 12,101, of 2009.

§ 1st suitability for the guidelines and targets set forth in the National Education Plan-PNE will be demonstrated through fulfillment plan that demonstrates the awarding of fellowships, assistive actions and support programs to the scholarship students, submitted to the approval of the Ministry of Education.

§ 2º The fulfillment plan referred to in § 1º constitutes in the description of the actions and measures assistement developed by the entity for fulfillment of the envisaged in the art. 13 of Law No. 12,101, of 2009, as well as in the planning of these actions and measures for the entire duration of the certification to be granted or renewed.

§ 3º The Ministry of Education will look at the call plan for compliance with the PNE's targets, in accordance with the guidelines laid down in Law No. 9,394, 20 of December 1996, and second quality and priority criteria by it set, reserving the right to determine adequacies, proposing measures to be implemented by the entity in time to be fixed, under penalty of dismissing the application or cancellation of the certification.

§ 4º All scholarships to be computed as application in free of charge by the entity should be offered and filled in electronic system made available by the Ministry of Education, in the proportions set out in the inciso III of § 1º of the art. 13 of Law No. 12,101, 2009.

§ 5º The proportions on the offer of scholarships provided for in the inciso III of § 1º of the art. 13 of Law No. 12,101, 2009, may be fulfilled considering different steps and modalities of the presential basic education, including in different educational establishments of a same mantenedora, provided that they registered under the same CNPJ.

§ 6º The amount earmarked for assisted-class actions and support programs for stock students should be provided for in the care plan, in a manner that is discriminated against and with identification of the beneficiaries.

§ 7º For the purposes of fulfillment of the provisions of the art. 13 of Law No. 12,101, of 2009, the enrolment of vocational education offered in line with Law No. 9,394, 1996, and with Decree No. 5,154 of July 23, 2004.

Art. 26. Education entities providing fully free services, without the collection of annuities or semesters, should adopt and observe the selection criteria and the proportions provided for in Section II of Chapter II of Law No. 12,101 of 2009, considering the total number of students enrolled.

Art. 27. Education entities should select the students to be benefited by the scholarships provided for in the art. 13 of Law No. 12,101, of 2009, from the socio-economic profile and the following criteria:

I-proximity to the residence;

II-sorteio; and

III -other criteria contained in the service plan of the entity, provided for in § 1º of the art. 25.

§ 1º In the assumption of adoption of the criteria predicted in the inciso III of the caput, the education entities are expected to offer equal conditions for access and stay to students benefited by the scholarships and other assistive actions and support programs to scholarship students, consay with those adopted by the public network.

§ 2º The Ministry of Education will be able to determine the reformulation of the selection criteria of students benefitted from the fulfillment plan of the entity provided for in § 1º of the art. 25, when judged to be incompatible with the purposes of Law No. 12,101, of 2009, under penalty of dismissing the application for certification or renewal.

Art. 28. In the certification renewal act, education entities that have not applied free of charge the minimum percentage provided for in Law No. 12,101, 2009, will be able to compensate for the percent due in the immediately subsequent exercises, with Addition of twenty percent over the percent to be compensated.

§ 1º The willing article achieves so only the entities that have applied at least seventeen percent free of charge in each financial year to be considered.

§ 2º The certification will be cancelled if the percent of free application by the certified entity is less than seventeen percent, resguarded the remaining hypotheses of cancellation provided for in the legislation and noted the provisions of the art. 13.

Art. 29. Applications for granting or renewal of certification of education entities or with preponderant acting in the area of education should be instructed with the following documents:

I-from the mantenedora:

a) those predicted in the art. 3º; and

b) duly audited accounting and financial statements by auditor independent, in the form of the applicable tax legislation;

II-of the institution of education:

a) the accreditation act regularly expeded by the system's normative body of teaching;

b) relationship of scholarships and too much assistive actions and support programs to scholarship students, with accurate identification of the beneficiaries;

c) plan of care, with an indication of the scholarships and assistive actions and support programs for scholarship students, during the intended period of the certification duration;

d) regiment or status; and

e) identification of the governing body's members, highlighting the academic and administrative experience of each.

§ 1º The application will be analyzed under the accounting and financial aspect and, in relation to the contents of the plan of care, will be verified the fulfilment of the PNE targets, in accordance with the guidelines and priority criteria set by the Ministry of Education.

§ 2º The certification renewal application should be accompanied by fulfillment report to the goals set out in the preceding call plan.

§ 3º The identification of the beneficiaries, referred to in point (b)? of inciso II will only be required from the report of activities developed in the financial year 2010.

Art. 30. Without prejudice to the period of validity of the certification, the entity should submit to the Ministry of Education half-yearly or annual reports, according to the periodicity of its school and academic calendar, informing about the filling of the scholarships.

Art. 31. For calculation of the application in free of charge for classes started before November 30, 2009, the discounts of assistential character granted to pupils for the attendance of the minimum free percentage of free will be accounted for provided for in Decree No. 2,536 of April 6, 1998.

Single paragraph. The discounts granted in the form of the caput will be able to be kept until the completion of the stage of the presential basic education in which the beneficiaries are enrolled on the date of the publication of this Decree.

CHAPTER IV

OF THE CERTIFICATION OF SOCIAL ASSISTANCE ENTITIES

Art. 32. It is incumbent upon the Ministry of Social Development and Combating Hunger to grant or renew the certificate of welfare entities of the welfare area who fulfil the requirements laid down in Law No. 12,101, 2009, and in this Decree.

Art. 33. In order to obtain the certification or its renewal, the welfare entities should demonstrate that they carry out assistive actions, in a free manner, continued and planned, without any discrimination, pursuant to Law No. 8,742, of 7 from December 1993.

§ 1º The entities of which it treats the caput should be, isolated or cumulatively:

I-of care: those that, in a continuing, permanent way and planned, provide services, carry out programs or projects and grant basic or special social protection benefits, addressed to families and individuals in situations of vulnerability or social and personal risk;

II-of advisement: those that, in a continuing, permanent and planned manner, provide services and perform programs or projects aimed primarily at the strengthening of social movements and user organizations, formation and capacity-building of leads, addressed to the public of social care policy; and

III-of defense and guarantee of rights: those that, in a continuing, permanent and planned manner, provide services and carry out programs or projects aimed primarily at the defense and effectivation of socio-assistive rights, construction of new rights, promotion of citizenship, facing social inequalities, articulation with public organs of defense of rights, addressed to the public of the welfare policy.

§ 2º For purposes of this Decree, constitute assistive actions the provision of services, benefits and the execution of programs or socio-assisteous projects provided for in the incisos of § 1º.

§ 3º In addition to the requirements set out in this article, entities providing habilitation or rehabilitation services to persons with disabilities and the promotion of their integration to the community life, and those covered by the provisions of art. 35 of Law No. 10,741, of , to be certified, are expected to substantiate the offer of at least sixty percent of their capacity for service to SUAS.

§ 4º The listening capacity of which it treats § 3º will be defined annually by the entity, upon approval by the municipal social assistance manager or the Federal District and communication to the respective Social Care Councils.

§ 5º The entity's fulfillment capacity will be awound from the number of available physical professionals and physical facilities, of servicing and services provided, between other criteria, in the form to be defined by the Ministry of Social Development and Combat to the Famine.

Art. 34. In order to obtain the certification, the social assistance entity should, in the tax year prior to the application:

I-predict, in its constitutive act, its nature, its objectives and target audience compatible with Law No. 8,742, of 1993, and the Decree No. 6,308, of December 14, 2007;

II-be entered in the Municipal Social Assistance Council or the Federal District, according to with the location of its registered office or Municipality in which it focuses its activities, in the terms of the art. 9º of Law No. 8,742, of 1993; and

III-integrate the national enrollment of entities and welfare organizations of which it treats the inciso XI of the art. 19 of Law No. 8,742, of 1993.

§ 1º The social assistance entity with acting in more than a federated ente should enroll its services, programs, projects and benefits at the Municipal Social Assistance Council or the Federal District, according to the location of his / her acting.

§ 2º Inexisting Council of Social Assistance in the entity's acting Municipality, the enrollment predicted in the inciso II of the caput is to take effect in the respective State Council.

§ 3º For the purposes of attestation of the requirements in the context of social assistance, the entities provided for in the art. 10 with preponderant acting in the areas of education or health should demonstrate:

I-a enrollment of the assistetive actions with the Municipal Councils or the Federal District where they develop their actions; and

II-that your assistive actions are carried out free of charge, continued and planned, in the form of § 1º of the art. 33.

Art. 35. The application for granting or renewal of certificate of benefit entity that attests in the area of social assistance should be protocoled, on a physical or electronic medium, instructed with the following documents:

I-those predicted in the art. 3º;

II-voucher of the inscription to which the inciso II of the art is referred to. 34;

III-voucher of the inscription provided for in § 1st of the art. 34, when it is the case; and

IV-statement of the local manager that the entity carries out actions of social assistance in a free manner.

§ First in addition to the documents provided in the caput, the entities of which it treats § 2º of the art. 18 of Law No. 12,101, 2009, should instruct the certification application with a declaration provided by the municipal or Federal District welfare body that attests to the offer of service to the SUAS according to the percentage required on that device.

§ 2º The requirements set out in the inciso III and § 1º of the art. 34 and the documents provided for in the incisors III and IV of the caput will only be required for the applications for granting or renewal of protocoled certification from 1º January 2011.

§ 3º The applications for granting or renewal of certification protocoled up to the date provided for in § 2º should be instructed with a listening plan, demonstrative result of the exercise and explanatory notes referring to the 2009 financial year, in which it is shown that the assistive actions were carried out free of charge, without prejudice to the provisions of in the art. 3º.

§ 4º The welfare entities of social assistance provided for in § 2º of the art. 18 of Law No. 12,101, 2009, will be able to firm up with the public power for the development of public policies in the areas of health, education and social care, among others.

Art. 36. The evidence of the link of the welfare entity to the private socio-assistive network within the SUAS is sufficient condition for obtaining the certification, upon application by the entity.

§ 1º In addition to the provisions of the art. 3º of Law No. 12,101, of 2009, and in art. 34, to link to the SUAS, the welfare entity should, without prejudice to other requirements to be fixed by the Ministry of Social Development and Combat to the Hunger:

I-render services, projects, programs, or benefits free of charge, continued and planned, without any discrimination;

II-quantify and qualify your fulfillment activities, advising and defense and guarantee of rights in accordance with the National Social Assistance Policy;

III-demonstrate potential to integrate into the socio-assistive network by bidding the minimum sixty percent of its capacity to the SUAS; and

IV-making available services in the comprehensiveness territories of the Social Assistance Reference Centres-CRAS and Specialized Reference Centres of Social Care-CREAS, saved in the case of non-existence of the said Centres.

§ 2º The provision provided for in the inciso III of § 1º will be aimed at the fulfillment of the demand forwarded by the CRAS and CREAS or, in the absence of these, by the managers of assistance municipal, state, or Federal District social, in the form to be defined by the Ministry of Social Development and Combat to the Famine.

§ 3º The entities provided for in § 2º of the art. 18 of Law No. 12,101, 2009, will be linked to the SUAS, provided that the provisions of the incisies II and IV of § 1º and in § 2º are observed.

§ 4º To be entitled to the certification, the welfare entity should be bound to the SUAS there are at least sixty days.

CHAPTER V

FROM TRANSPARENCY

Art. 37. The Ministries of Health, Education and Social Development and Combating Hunger should recast the non-profit entities, charities or not, acts in their respective areas and make their information available for consultation public on its page on the worldwide computer network.

§ 1º The enrollment of the entities welfare assistance should be updated periodically and will serve as a basic benchmark for the certification processes or their renewal.

§ 2º The charitable entities of social assistance with acting in more than one area should be enrolled and figure in the cadres of the Ministries responsible for the respective areas of acting.

§ 3º The ministries planned in the caput are expected to disclose:

I-updated list containing the data relating to the certifications granted, your period of effective and about the certified entities;

II-information on the offer of fulfillment, grants awarded or services provided from each certified entity; and

III-resources financial intended for the entities provided for in the caput.

Art. 38. The Ministries of Health, Education and Social Development and Combating Hunger should make available the information on the plotting of certification or renewal requirements in the world computer network.

Art. 39. The Ministries of Health, Education and Social Development and Combating Hunger should inform the Registry of the Brazilian Federal Revenue Office, in the form and deadline by it defined, and to the respective sectoral boards, on the requirements of granting of certification or renovation dewounded or definitely undue.

TCHAPTER II

DA EXEMPTION

CHAPTER I

OF THE REQUIREMENTS

Art. 40. The charities certified in the form of Title I will make jus for exemption from the payment of the contributions of which they treat the arts. 22 and 23 of Law No. 8,212 of July 24, 1991, provided that it meets, cumulatively, the following requirements:

I-do not receive your directors, advisors, partners, institutors or benefactors remuneration, perks or benefits, directly or indirectly, in any form or title, in reason of the competencies, functions or activities assigned to them by the respective constitutive acts;

II-apply its rents, its resources and eventual surplus in full in the national territory, in the maintenance and development of its institutional goals;

III-present certificate negative or positive with negative effects of debits concerning the tributes administered by the Brazilian Federal Revenue Office and certificate of regularity of the FGTS;

IV-maintain regular ledger writing, which records revenue, expenditure and application of resources free of charge in segregated form, in line with the norms emanating from the Federal Accounting Board;

V-do not distribute results, dividends, bonuses, participations or plots of your estate, in any form or pretext;

VI-maintain in good order, and at the disposal of the Registry of the Federal Revenue Office of Brazil, by the time limit of ten years, counted from the date of issue, the documents proving the origin and application of its resources and those relating to acts or operations that entail modification of the patrimonial situation;

VII-fulfill the established ancillary obligations by the tax legislation; and

VIII-keep in good order, and at the disposal of the Registry of the Federal revenue of Brazil, the accounting and financial statements duly audited by legally qualified independent auditor in the Regional Accounting Councils, when the annual gross revenue earned is higher than the ceiling established by the inciso II of the art. 3º of the Supplementary Law No. 123, of 2006.

Single paragraph. The exemption from which it treats the caput does not extend to the entity with own legal personality constituted and held by entity to whom the right to the exemption has been recognised.

CHAPTER II

DA SURVEILLANCE

Art. 41. The right to exemption from social contributions may only be exercised by the entity from the date of the publication of the granting of its certification in the Official Journal of the Union, if cumulatively met the requirements set out in Law No. 12,101, from 2009, and in this Decree.

Art. 42. Ascertained the requirement defulfillment established by art. 40, the audit of the Registry of the Revenue Federal of Brazil will wash self of infringement relating to the corresponding period, owing to the facts that demonstrate the non-fulfillment of such requirements for the enjoyment of the exemption.

§ 1º During the period to which the caput refers, the entity will not be entitled to the exemption, and the corresponding launch will have as an initial term the date of occurrence of the infraction that gave it cause.

§ 2º A entity will be able to challenge the auto of infringement within thirty days, counted from its subpoena.

§ 3º The trial of the auto of infringement and the collection of the tax credit will follow the rite established by Decree No. 70,235, of March 6, 1972.

CHAPTER III

OF THE TRANSITIONAL PROVISIONS

Art. 43. Entities certified until November 29, 2009 will be able to apply for renewal of the certificate until the end term of their validity.

Art. 44. Applications for exemption recognition not definitively adjudicated under tender under the Ministry of Finance will be forwarded to the competent unit of that body for verification of compliance with the requirements of the exemption, according to current legislation at the time of the generator fact.

Single paragraph. Verified the right to the exemption, shall certify the right to the restitution of the value collected from the protocol of the application for exemption to the date of publication of Law No. 12,101, 2009.

Art. 45. Proceedings for cancellation of exemption not definitely adjudicated under way under the Ministry of Finance will be forwarded to the competent unit of that body for verification of compliance with the requirements of the exemption in the form of the rite established in art. 32 of Law No. 12,101, of 2009, applied the legislation prevailing at the time of the generator fact.

Art. 46. Applications for granting and renewal of Certified Social Assistance Entity Certificate and not yet adjudicated until the date of publication of Law No. 12,101, 2009, will be referred to the responsible Ministries, according to with the entity's acting area, and judged in accordance with the legislation in force at the time of the protocolization of the application.

Paragraph single. Of the decisions to dismiss the renovation requirements provided for in the caput, it will be recourse with suspensive effect, within thirty days, addressed to the Minister of State responsible for the area of acting of the entity.

Art. 47. The entities that have protocoled application for granting or renewing the certification after the entry into force of Law No. 12,101 of 2009 will have a sixty-day deadline to supplement the documentation submitted, as of the publication of this Decree.

Art. 48. The procedure provided for in § § 3º and 4º of the art. 10 applies to the processes of granting and renewing certification remitted to the Ministries by force of the arts. 34 and 35 of Law No. 12,101, of 2009.

CHAPTER IV

OF THE FINAL PROVISIONS

Art. 49. The Ministries of Health, Education and Social Development and Combating Hunger will discipline the remaining procedures necessary for the operationalization of the certification process within its competence, especially with regard to the processing of the applications for granting or renewing the certification in electronic system and the procedure laid down in § 1º of the art. 12.

Single paragraph. The Ministries will have a deadline of up to six months to make available the system of consultation of the tramping of the certification or renewal requirements in the world computer network.

Art. 50. They are revoked:

I-the Decrees in the:

a) 2,536, of April 6, 1998;

b) 3,504, of June 13, 2000;

c) 4,381, of September 17, 2002;

d) 4,499, of December 4, 2002; and

e) 5,895, of September 18, 2006;

II-the arts.:

a) 206 a to 210 of Decree No. 3,048 of May 6, 1999; and

b) 2º of Decree No. 4,327, of 8 of august 2002; and

III-the Decree No. 4,032, of November 26, 2001, in the part where changes the arts. 206 and 208 of Decree No. 3,048, of May 6, 1999.

Art. 51. This Decree comes into effect on the date of its publication.

Brasilia, July 20, 2010; 189º of Independence and 122º of the Republic.

LUIZ INACIO LULA DA SILVA

Nelson Henrique Barbosa Filho

Fernando Haddad

José Gomes Tembasement

Márcia Helena Carvalho Lopes