A lei do CEBAS e as implicações contábeis para as entidades do terceiro setor

Abstract

This paper analyzes Law No. 12.101/2009 and the accounting implications of certification as a Charitable Social Assistance Entity (CEBAS) for third-sector organizations, focusing on legal, tax, and management aspects. The overall objective is to demonstrate the importance of accounting in meeting CEBAS requirements, highlighting the strategic role of the accountant in obtaining and maintaining certification. The research uses a bibliographic and documentary survey, encompassing legislation, accounting standards, scientific articles, and institutional data. The analysis shows that CEBAS certification provides significant tax benefits, particularly the exemption from social security contributions on payroll, strengthens institutional credibility, and facilitates partnerships with the government. Meeting these requirements requires qualified management, audited financial statements, and strict compliance with current regulations, which reinforces the accountant's indispensable role as an agent of legal compliance and financial sustainability. It can be concluded that accounting applied to the Third Sector not only meets legal obligations but also acts as a strategic tool for maintaining and expanding social activities, contributing to the economic and social relevance of the benefiting entities.