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Directed to the third sector, NGOs, and Social Assistance, the Accounting Leme Accounting always focused on non-profit institutions.
Direcionada para o terceiro setor, ONGs, e Assistência Social, a Contabilidade Leme Contábil sempre focada para instituições sem finalidades lucrativas.
Translated from Portuguese by GiveRadar.
Focus areas & reach
· What they work on and whereHow it stacks up against peers
· vs. 8 similar social services in BrazilRed flags
· All clearCommon questions
· Auto-generated from filings + methodologyLac is a registered social services nonprofit based in São Paulo, Brazil. It is registered with the Receita Federal (CNPJ). It was founded in 1979 and has been operating for 47 years. Its registration number is 51221760/0001-60. It has a GiveRadar Integrity Assessment of 56/100 (Partial transparency), indicating some public data is available but key signals are missing.
Lac has a GiveRadar Integrity Assessment of 56/100. This score combines five components: Registration (20 pts), Financial Transparency (30 pts), Governance (20 pts), Contact Availability (10 pts), and Data Recency (20 pts), with negative adjustments for any red flags. A score of 56 ('Partial transparency') means some public data is on file but key signals are missing - worth a closer look before donating. For comparison, the average integrity assessment for social services charities in Brazil is 62/100.
Lac is located in São Paulo, Brazil. The organization was established in 1979 and has been active for 47 years.
Lac is classified as a Social Services organization, registered in Brazil. It operates as a Associação Privada.
Lac has a GiveRadar Integrity Assessment of 56/100. We recommend reviewing the full profile before making a donation decision. The organization is overseen by the Receita Federal. Visit the Lac profile on GiveRadar for full details before deciding. GiveRadar provides data for research purposes and does not endorse any organization. Always do your own due diligence.
Directed to the third sector, NGOs, and Social Assistance, the Accounting Leme Accounting always focused on non-profit institutions. Lac is classified as a social services organization registered in Brazil. The organization was founded in 1979.
Among social services charities registered in Brazil: Lac's GiveRadar Integrity Assessment of 56/100 is in line with the peer average of 62/100.
Lac is registered in Brazil. While general charitable donations are not directly deductible for individuals, donations to certain government-approved funds (such as those for children's rights or elderly welfare) may qualify for deductions of up to 6% of your income tax due.
Lac is a Brazilian private association (associação privada) - the most common legal form for nonprofits in Brazil. An associação is a membership-based legal entity created by at least two people for a non-economic purpose; decisions are made by the general assembly of members, governed under articles 53-61 of the Brazilian Civil Code (Lei 10.406/2002). Associações privadas are by far the largest category of Brazilian nonprofits - there are roughly 670,000 of them registered with the Receita Federal under nonprofit 'natureza jurídica' codes. It is registered with the Receita Federal under the Cadastro Nacional da Pessoa Jurídica (CNPJ), with CNPJ 51221760/0001-60.
You can verify Lac's legal status in three ways. First, look up the Receita Federal CNPJ record directly: https://solucoes.receita.fazenda.gov.br/Servicos/cnpjreva/Cnpjreva_Solicitacao.asp and enter CNPJ 51221760/0001-60. The result page shows the official razão social, legal form (natureza jurídica), registered address, primary economic activity (CNAE), and current status (ativa / suspensa / baixada). Second, search the Mapa das OSCs maintained by IPEA (https://mapaosc.ipea.gov.br/) using either the name or the CNPJ 51221760000160. Mapa OSC aggregates Receita data plus public-sector partnerships and employment counts for over 800,000 Brazilian civil-society organisations. Third, ask the organisation for its most recent estatuto social (bylaws, registered with the local cartório de registro civil de pessoas jurídicas) and its most recent prestação de contas (annual financial report) - legitimate Brazilian nonprofits will share these on request. If the CNPJ is active, the Mapa OSC record matches, and the estatuto / financial report are available, the organisation is legitimate.
Contact Lac directly for current donation methods. Brazilian charities overwhelmingly use Pix - Brazil's instant central-bank payment system, free for individuals and accepted by every retail bank. Pix payments settle in seconds using the recipient's CPF/CNPJ, email, phone or random key (chave Pix) and are the default donation channel for most Brazilian nonprofits. Other common channels: boleto bancário (printable payment slip), TED / DOC bank transfer to the organisation's conta corrente, PicPay, Mercado Pago, PagSeguro, and credit card via Brazilian fundraising platforms such as Vakinha, Benfeitoria, Catarse, Kickante, and Sympla. International donors can give via PayPal, GoFundMe, or international wire transfer (SWIFT). For tax-deductible giving under IRPF (income tax), donations must be channelled through specific funds - FUMCAD / Fundo da Criança e do Adolescente, Fundo do Idoso, and incentive laws for culture (Lei Rouanet), sports (Lei de Incentivo ao Esporte) and health (Pronon, Pronas/PCD); donations to most other charities are NOT deductible from Brazilian income tax. Always confirm the recipient's CNPJ and current Receita status before sending funds.
Verified against 3 official sources, last refreshed .
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Tax-deductibility for donors
Donations may be tax-deductible for residents of Brazil under local rules. Confirm with the charity directly.
LAC is registered in Brazil. Donations from the Netherlands to charities outside the EU/EEA are generally not tax-deductible for Dutch donors unless the charity is listed on the Dutch ANBI register with foreign-recognized status.
LAC is registered in Brazil. US donors generally cannot deduct gifts to non-US charities directly. To claim a deduction, route the gift through a US 'Friends of' fiscal sponsor or a donor-advised fund that performs equivalency determination (IRS Rev. Proc. 92-94).
Always confirm tax treatment with the charity directly or your tax advisor before donating.
Leadership
Officers & trustees (1)
Source: Public filings
Latest news
From global news sources
10 articles found
From global news sources
Sentiment
NeutralNova modalidade adotada pelo IMA simplifica licenciamento de empreendimentos de pequeno porte em Alagoas - al1.com.br
IMA lança licenciamento ambiental de antenas por autodeclaração - Acaert
Mapa da qualidade do ar de Lac qui Parle County - IQAir
Tradição, pioneirismo e inovação: San Lac celebra 35 anos de história em Quatro Barras - União Metropolitana
BID | IDB LAC Minerals - Inter-American Development Bank
Prefeitura de Lagarto promove eficiência, desenvolvimento sustentável e empreendedorismo com implementação da Licença por Adesão e Compromisso (LAC) - Prefeitura de Lagarto
Aplicação concomitante, ampliação do espectro e responsabilização - Migalhas
A indevida – e inconstitucional – interpretação restritiva da LAC - VEJA
Ibict participa do Seminário Regional IFLA LAC 2026 na Guatemala - www.gov.br
Lac Hong, a Maybach do Vietnã, revela transporte VIP em dose dupla - Motor1.com Brasil
Activity timeline
Filings and press mentions, merged
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Other social services in Brazil, by integrity assessment
Sources and verification
Refreshed
- Registration and legal identity
- Receita Federal (Brazilian Federal Revenue)
- Officers and trustees
- Receita Federal (Brazilian Federal Revenue) - 1 disclosed in the public registry.
- News and media coverage
- GDELT Project + Google News
Data freshness
What we don't know
Honest gaps - our score reflects transparency, not impact
Methodology
GiveRadar combines public registry filings, ProPublica Nonprofit Explorer, Charity Navigator, GuideStar, and news archives into a single 0-100 integrity assessment. We don't take a cut of any donation, ever.
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Quick facts about Lac
- What is Lac?
- Lac is a social services private association based in São Paulo, Brazil. Directed to the third sector, NGOs, and Social Assistance, the Accounting Leme Accounting always focused on non-profit institutions.
- When was Lac founded?
- Lac was founded in 1979.
- Where is Lac located?
- Headquartered in São Paulo, Brazil.
- Is Lac trustworthy?
- Lac has a GiveRadar Integrity Assessment of 56 out of 100 (Partial transparency). The score reflects public-data transparency: registration, financial disclosure, governance, contact details, and how recently data was refreshed. It does not measure program impact.
- What is Lac's registration number?
- Registration: 51221760/0001-60 (Brazil).
- Are donations to Lac tax-deductible?
- Donations may be tax-deductible for residents of Brazil under local rules. US donors should check whether the charity has an equivalency-determination letter or a US-based fiscal sponsor before claiming a deduction.