Non-profit private entities carry out activities that are important from the public interest point of view, with a core focus on social responsibility. As members of the so-called Third Sector, they work hand in hand with the public administration and other market players to provide public services that are not rendered exclusively by the government. In exchange, such private foundations and associations get access to public funds through agreements and administrative contracts.
MARCELO TOSTES LAW FIRM assists in the creation and administrative management of non-profit, non-governmental organizations. We also provide advice on accounting reports to public controller agencies and drafting and implementation of contracts and consortium and partnership agreements covering social projects within the Third Sector’s legal scope. Assistance on tax incentive funding is also among our areas of expertise.
Our client portfolio includes associations, religious entities, NGOs, hospitals, educational institutions, industries, foundations, and entities focused on innovation, sustainability, culture, and social responsibility. Promoted by the private sector with the support of government entities, the Third Sector is a movement for citizenship.


  • Creation and maintenance of Third Sector entities, such as private foundations, OSCIPs (Public-Interest Organizations of Civil Society), NGOs, and Social Organizations;
  • Drafting and review of contracts, covenants, partnerships, and incentive agreements;
  • Drafting and review of charters for non-profit entities;
  • Follow-up of applications for registration as philanthropic and public interest entities, and other certifications;
  • Drafting and review of charters and other institutional documents for non-profit entities;
  • Participation in public hearings of interest to the Third Sector;
  • Litigation cases before the Judiciary and Courts of Auditors.