The social or environmental mission of the projects is decisive to ascertain whether a non-profit organization can obtain special status. Our across-the-board knowledge of the legislative framework applicable to the social sector coupled with our experience accumulated over decades of advice to sector organizations makes us uniquely positioned to advise our clients. This reflection is fundamental and, from our experience, has proven to be critical to ensure the sustainability of the sector's projects, including to bring them under the sponsorship tax regime.
In Portugal, the main types of special legal frameworks available to social sector entities are Private Social Solidarity Institutions ("IPSS"), Non-Governmental Development Organizations ("ONGDs"), Non-Governmental Environmental Organizations ("ONGAs"), Non-Governmental Organizations of Disabled People ("ONPDs") and mere public interest. All these legal regimes translate into a legal framework that incorporates a range of rights (including tax rights) and applicable duties, which these organizations should know in advance to ensure that their activities comply with the applicable legal requirements in force and that they take advantage of the corresponding opportunities.