Success achieved

Public-Interest Status Granted to a Foundation We Advise

A Portuguese foundation we have the privilege of advising was recently granted, in July 2026, public-interest status, by order of the Minister of the Presidency published in the Diário da República, 2nd series. The status was granted for the maximum period set out in the Framework Law’s general rule — ten years — under Law no. 36/2021, of 14 June.

What Public-Interest Status Represents

The granting of this status constitutes the State’s formal recognition that a private legal person pursues, on a continuous basis and without a markedly profit-making character, aims of general interest that cooperate with the Public Administration in achieving its own goals.

This recognition translates into a significant seal of institutional credibility, with concrete effects across several dimensions of the entity’s life. From a tax standpoint, it notably allows access to corporate income tax (IRC) exemptions on income directly derived from carrying out the activities corresponding to its statutory purposes (Tax Benefits Statute), as well as qualification as an entity eligible for patronage purposes, with the corresponding increase in tax relief on donations made by individuals and legal persons. From a fee and registry standpoint, it opens the door to exemptions and reductions provided for in the Registries and Notary Fees Regulation. It also brings benefits regarding court costs and specific arrangements for access to the public radio and television service, under the terms of the law. Beyond these legal and financial advantages, the status represents a substantial boost to the confidence of donors, institutional partners and beneficiaries.

The procedure is demanding: it requires filing the request with the State Legal Centre (CEJURE), cumulative proof of the legal requirements set out in Article 8 of the Framework Law, financial and asset analysis of the accounts for recent years, favourable opinions from the municipal councils in whose territory the entity operates, and confirmation that granting the status does not affect competition in any active market.

The Decision

In this case, the Administration recognised the merit of the Foundation’s continued work in promoting education and teaching, culture, and social solidarity. The proposal for approval, upheld in the final decision, highlighted the Foundation’s institutional solidity, organisational stability, and the consistency between its statutory purposes and the activity actually carried out over the years.

Our Involvement

The firm supported the process at every stage — from preparing the initial request and organising the supporting file, to responding to the request for clarification and the prior hearing of interested parties — working closely with the Foundation’s governing bodies and with CEJURE.

To everyone who gives life to the Foundation, we extend our institutional congratulations.

Foundations Law Team