Despacho n.º 3975/2008, de 15 de Fevereiro de 2008
Despacho n. 3975/2008
Nos termos da alínea a) do n. 1 e n. s 2 e 3 do artigo 2. do Capítulo I, e da alínea a) do n. 1 do artigo 5. do Capítulo II, ambos os artigos do Estatuto do Mecenato, aprovado pelo Decreto-Lei n. 74/99, de 16 de Março, reconhece-se que os donativos concedidos até 31.12 - 2006 à Ajuda de Berço - Associaçáo de Solidariedade Social, NIPC 504 296 442, para a realizaçáo do projecto "Centro de Acolhimento Temporário" que foi considerado de superior interesse social, podem usufruir dos benefícios fiscais ali previstos, desde que os respectivos mecenas náo tenham, no final do ano ou do período de tributaçáo em que o donativo é atribuído, qualquer dívida de imposto sobre o rendimento, a despesa ou o património e de contribuiçóes relativas à Segurança Social, ou, tendo-a, sendo exigível, a mesma tenha sido objecto de reclamaçáo, impugnaçáo ou oposiçáo e prestada garantia idónea, quando devida, e sem prejuízo do disposto no artigo 86. do Código do IRC, se ao caso aplicável.
11 de Dezembro de 2007. - O Ministro do Trabalho e da Solidarie-dade Social, José António Fonseca Vieira da Silva. - O Secretário de Estado dos Assuntos Fiscais, Joáo José Amaral Tomaz.
Direcçáo de Serviços de Gestáo dos Recursos Humanos Aviso (extracto) n. 3778/2008
Por despachos da Subdirectora -Geral, por delegaçáo de competências do Director -Geral dos Impostos, e da Secretária -Geral do Ministério da Administraçáo Interna...
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