FORMAS JURÍDICAS NO TERCEIRO SETOR BRASILEIRO: ESTATUTO LEGAL, EVIDÊNCIAS EMPÍRICAS E FORMALISMO
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Abstract
This paper analyzes the legal status of the Brazilian third sector, considering the legal statute which legitimates their existence, the empirical evidences on how organizations structured themselves related to status, as well as the formalism that originates from dissociation between current rules and the observed real conducts. The legal statute is mainly based on the Brazilian Civil Code (Law 10.406/2002). This Law considers foundations and associations as third sector legal status, although they still coexist, on a manifestation of formalism (Ramos, 1983), with a non-profit civil society status, established by the former Civil Code (Law 3.071/1916). This coexistence was identified by information obtained from the Public Ministry Third Sector Supporting Centers (Brazilian institution for safeguarding legal/social interests). Furthermore, the empirical evidences were based on the analysis of surveys about the third sector in Brazil. By deepening comparisons related to legal status, a sample of 1.134 organizations was statistically tested, considering the organizations’ financial revenue. Accordingly to some presented discussions, it is evident the importance of studies to find out discrepancies between the formal and the effective, once that laws, statistics and documents have not always shown the social reality that surrounds the organizations.
KEYWORDS Third sector, formalism, legal status, association, foundation.
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