The Fund for the Rights of Children and Adolescents (FDCA), also known as the Fund for Children and Adolescents (FIA), aims to raise and apply financial resources in institutions aimed at children and young people in social vulnerability.

The collection is made, mainly, through the transfer of part of the income tax of individuals and companies. Since legal entities can donate up to 1% and individuals have a limit of 6%.

Despite the possibility of contributing to improving the lives of children and adolescents, few people and companies transfer the resources. But for the institutions that support these families, these figures make all the difference.

Ramacrisna is one of those institutions. Currently, several education and professionalization projects are carried out at the Institute and the FDCA’s resource helps to maintain the activities. To better understand the importance of the Fund’s transfers, we spoke with the Ramacrisna Project Supervisor, Aline Fauez.

1) What do the FDCA transfers represent for Ramacrisna?

First of all, I think it’s important to explain how the FDCA works. The collection is made in December, in the case of legal entities, and for individuals it can also be made in December with a higher percentage, of 6%, or in April, in the act of the Income Tax Declaration, with a percentage limited to 3%.

In order to receive the transfers, the Institution registers the projects with the Council for the Rights of Children and Adolescents, undergoes approval and raises funds through the income tax for the execution of these projects. In 2021, we were authorized to raise funds for the Orquestrando o Futuro project, which supports the Ramacrisna Youth Orchestra and there are others that we will still fundraise.

When this project is executed, we are accountable to the Board, governments and sponsors.

For Ramacrisna, this value is fundamental. In 2021 alone, the transfer of the FDCA represented 31% of what we used for the execution of projects.

2) What are the projects funded with the amounts of these transfers?

In 2021, the FDCA funded the project Orquestrando o Futuro, which aims to maintain the activities of the orchestra and pay teachers. For 2022, we intend to continue this project.

In addition, we are going to carry out Transformando Vidas, which is a project aimed at maintaining the technology, innovation, sport and culture activities of the Ramacrisna Educational Support Center (CAER). We already have the necessary resources for this and we are going to start activities.

It is important to say that this is a “stamped” amount, that is, the amount collected is spent exactly on what was provided for in the approved project.

3) Without FDCA transfers, how would these projects be developed?

With this transfer, we were able to execute our projects in full. Without it, these projects would not be able to be carried out fully. But these features are not enough to keep all projects.

So, when we have supporters, we can execute the projects and still expand the number of people served and improve their quality. So, to execute all our projects in a continuous way, we need the supporters through the FIA ​​allocation.

4) How many people have already been helped with transfers to the FDCA?

All people served were benefited. To give you an idea, in 2020 there were 1472 assistances within Ramacrisna and another nearly 17 thousand with partner institutions.

So, this is an extremely important feature, with which we are able to keep all activities running.

How to donate to Ramacrisna

In the case of legal entities taxed by the Taxable Income:

To donate to the Ramacrisna Institute, make a cash deposit or transfer by DOC to the account of the Municipal Fund for the Rights of Children and Adolescents of Betim (FIA). Data are Banco do Brasil – Ag.: 750-1 | Cc.: 102.185-0 | CNPJ: 21101865/0001-14.

Then, send proof of deposit by email to the Children and Adolescent Council of Betim (cmdcafiabetim@gmail.com), with a copy to Ramacrisna (ramacrisna@ramacrisna.org.br), and a letter informing your desire to allocate the donation to Instituto Ramacrisna.

Along with the bank receipt, inform the data of the legal entity: company name, full address, CNPJ and the deposit amount. All of this data must appear on a receipt released by the Council. It will be the proof that goes to the income tax return.

You have until December 30th of each year to do the banking. In other words, you can make a donation at any time of year. Just do the correspondence at the time of the Declaration.

When filling out the Annual Adjustment Declaration, legal entities must record the amounts donated in their bookkeeping, keeping the proof of donation to record the necessary information in the Annual Adjustment Declaration act.

Remembering that, to donate, you do not need to have a domicile or company registered in Minas Gerais or in Betim.
Step-by-step instructions for individuals:

You can make a donation at any time during the fiscal year and must enter the Annual Adjustment Statement – DAA in the revenue system, by the taxpayer or an accountant, within the period defined by the government.

In cases of donations outside the Declaration date, the first step is to make a cash deposit or transfer by DOC to the account of the Municipal Fund for the Rights of Children and Adolescents of Betim (FIA). Data are Banco do Brasil – Ag.: 750-1 | Cc.: 102.185-0 | CNPJ: 21101865/0001-14.

Then, you must send proof of deposit by email to the Children and Adolescent Council of Betim (cmdcafiabetim@gmail.com), with a copy to Ramacrisna (ramacrisna@ramacrisna.org.br), informing the transfer of the donation to the Institute.

In addition to the bank document, you will need to provide your full name and address, your CPF and the deposit amount. The Board must send a receipt, with all these details. This document is important, because it will be the proof that will go to your income tax return.

Then, in the act of the Annual Adjustment Declaration – DAA in the financial revenue system, the taxpayer or his accountant makes the entry of this amount, within the period defined by the government. These donations can be made until December 30th of each year, but will only be deducted in the following year, during the income tax declaration act.

At this time, you must enter the information in the topic “Payments and Donations Made”, under code 40 (Donations – Child and Adolescent Statute). Then enter the name of the fund, the CNPJ and the amount paid.

It is also possible to donate through the Annual Adjustment Statement – ​​DAA program, but only in the period defined by the Financial Revenue. However, in this case the limit is 3%. However, the allocation in the current year is easier and less labor-intensive, as it goes directly into the Child Rights Fund’s bank account, which also makes life easier for the donor when making the Declaration in the following year, in addition to the percentage being higher, of 6%.