It's easy to become a supporter of OFiC

and be part of our story.

For us at OFiC, the act of making music goes beyond simple entertainment: it’s about promoting meaningful social change, transforming realities through Music and Art in general. We understand that every artistic act incorporates an inclusive message into its identity. We produce events guided by a new socio-educational and cultural vision, where education, socialization, and citizenship training and improvement prevail. We are convinced that the democratization of culture, the arts in general, and the promotion of individual and collective citizenship are the main ways to foster a people’s development.

We will continue on this path. However, until we achieve financial sustainability, we need to diversify our sources of funding to enable us to carry out and expand our socio-cultural, pedagogical, and concert music projects, all developed and executed with excellence by highly competent professionals. For this reason, we are presenting some ways for music lovers to support us:

Incentivized and Non-Incentivized Donations

As an Individual:

Individuals can support OFiC in the following ways:

Bank Deposit or Bank Transfer:

Bank of Brazil – Agência 2383-3

Checking Account: 55.261-5

PIX:

Key – 07.476.912/0001-83 – BB (institution’s CNPJ)

Tax Incentive (Rouanet Law)

Individuals who opt for the Complete Declaration of Income Tax can allocate up to 6% of their Income Tax (either owed or to be refunded) to cultural projects approved by the Ministry of Culture throughout the calendar year (the money must be credited to the project’s account by the last day of the year or fiscal period). In this case, when filing the Income Tax return (in the following year), it is necessary to report the donations in the “Donations Made” field.

It is also possible to make the donation at the time of the declaration; however, the taxpayer can only allocate up to 3% of their tax, whether to pay or to receive a refund. In the case of tax to be paid, the donated amount is subtracted from the amount to be paid; if there is an Income Tax refund, the donation will be deducted from the amount (adjusted by the Selic rate until the refund batch date).

The taxpayer also has the option to divide the donation amount into installments. In this case, they should request the number of installment slips from OFiC via email at apoiador@oficmusic.com according to their preferred payment option.

For more information or clarification regarding support for cultural projects approved by the Ministry of Culture, please contact OFiC through the same email address.

Important Notes:

To claim the tax deduction for the donation, the taxpayer must file the Income Tax return in the COMPLETE format.
Payment of the installment slips must be made as specified. If there are installment payments, all must be paid by December 29, 2023.
Regardless of the type of support, the investor must send the transfer receipt to the email: apoiador@oficmusic.com.
The team of the Catarinense Philharmonic Orchestra Association, upon receiving confirmation of the deposit/transfer, will issue and send the corresponding Mecenato Receipt to the contributor, which proves the contribution to the project.
If the taxpayer files under the simplified form, they cannot deduct their donations from their Income Tax, but they can donate directly via PIX or through bank deposit/transfer, thereby helping to realize OFiC’s socio-cultural projects. Help transform realities!

FISCAL INCENTIVE VIA ROUANET LAW:

Companies taxed based on actual profit can support OFiC’s artistic and socio-cultural projects by allocating up to 4% of their Corporate Income Tax (IRPJ) due.

For more information or clarification regarding support/sponsorship for projects approved in the name of OFiC by the Ministry of Culture, please contact via email: apoiador@oficmusic.com.

Important Notes:

After the identified deposit, the investor must send a copy of this procedure to OFiC via email at apoiador@oficmusic.com. From there, OFiC will issue the Mecenato Receipt (a valid document proving support for incentivized projects) in three copies, with one sent to the supporter, another sent to the Ministry of Culture, and the last one archived at OFiC’s office.
The responsibility for reporting sponsorship or donation in the Income Tax return lies with the sponsor. The Catarinense Philharmonic Orchestra Association – OFiC will provide information to the Ministry of Culture (which is responsible for forwarding the tax incentive information to the Federal Revenue Service), but the responsibility for procedures with the Federal Revenue Service lies with the sponsor/donor.

FISCAL INCENTIVE VIA STATE LAW (PIC):

OFiC offers taxpayers the opportunity to support and receive a tax deduction within the State of Santa Catarina through the PIC – Culture Incentive Program. This program promotes cultural projects in Santa Catarina through the waiver of ICMS (State Tax on the Circulation of Goods and Services) by companies.

The program allows ICMS-paying companies to sponsor cultural projects approved by the Catarinense Culture Foundation (FCC) and deduct the invested amount from their monthly tax liability, within the limits established by Law No. 17,762 of August 7, 2019, regulated by Decree No. 1,269 of May 4, 2021.

Companies wishing to financially support a project with Authorization for Fundraising must be up-to-date with their tax obligations, headquartered in Santa Catarina, and register as sponsors in the Tax Administration System (SAT) on the website of the State Department of Finance – Step by Step – PIC in SAT.

FISCAL INCENTIVE VIA OSCIP LAW:

OFiC has qualified and been recognized as an OSCIP (Civil Society Organization of Public Interest) by the Ministry of Justice, under No. 08026.000853/2022-89, an act of the National Secretariat of Justice, published in the Official Gazette on 12/22/2022.

One of the characteristics of OSCIPs is to enable tax incentives for legal entities, through the donation of up to 2% (two percent) of the Operational Profit. The donation is considered an operational expense and, therefore, directly deducted from the calculation base of Real Profit and Social Contribution on Profit.

It is important to note that tax incentives for donations provided for in Law No. 9,790/99, regulated by Decree No. 3,100/99, are strictly allowed for companies that opt for the real profit tax regime. Therefore, it cannot be used by individuals.

To make a tax-deductible donation to OFiC as an OSCIP, the donor must be a legal entity taxed under the real profit regime. The donation can be made in cash or by check, through an identified bank deposit. The deposit receipt and the receipt issued by OFiC must be kept by the donor to present them along with their Annual Adjustment Declaration for Corporate Income Tax.

Donations can also be made in goods and/or services to be provided to OFiC. In these cases, the value assigned by the donor to these donations cannot exceed the cost of the donated goods or services.

Questions about tax-exempt investment processes?

Contact OFiC for more information:

Email: apoiador@oficmusic.com