Charities Brazil Social Services Lac
LA

Lac

LAR DO ALVORECER CRISTAO

São Paulo Reg 51221760/0001-60 · Receita Federal
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56
Integrity Assessment
Partial transparency
56/100 · methodology

About Lac

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.

Founded
Headquarters
São Paulo
Foundation type
Private Association (Associação Privada)

Focus areas & reach

· What they work on and where
Social Services

How it stacks up against peers

· vs. 8 similar social services in Brazil
Integrity Assessment This charity: 56
Peer average: 62

Red flags

· All clear
Receita Federal status change
OFAC / EU / UN sanctions
Open investigations
Governance scandals
Related-party deals
Excessive exec comp

Common questions

· Auto-generated from filings + methodology

Lac 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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Taxes

Tax-deductibility for donors

Donations may be tax-deductible for residents of Brazil under local rules. Confirm with the charity directly.

Always confirm tax treatment with the charity directly or your tax advisor before donating.

Leadership

WA
Walter Roberto Battaglia
President

Officers & trustees (1)

Source: Public filings

WA
Walter R•••••• B••••••••
President
Full names, contact details & compensation

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Latest news

From global news sources

10 articles found

From global news sources

Sentiment

Neutral

Activity timeline

Filings and press mentions, merged

Nova modalidade adotada pelo IMA simplifica licenciamento de empreendimentos de pequeno porte em Alagoas - al1.com.br
May 2026
al1.com.br
IMA lança licenciamento ambiental de antenas por autodeclaração - Acaert
May 2026
acaert.com.br
Mapa da qualidade do ar de Lac qui Parle County - IQAir
May 2026
www.iqair.com
Tradição, pioneirismo e inovação: San Lac celebra 35 anos de história em Quatro Barras - União Metropolitana
May 2026
uniaometropolitana.com.br
BID | IDB LAC Minerals - Inter-American Development Bank
May 2026
www.iadb.org
Prefeitura de Lagarto promove eficiência, desenvolvimento sustentável e empreendedorismo com implementação da Licença po
Apr 2026
lagarto.se.gov.br
Aplicação concomitante, ampliação do espectro e responsabilização - Migalhas
Apr 2026
www.migalhas.com.br
A indevida – e inconstitucional – interpretação restritiva da LAC - VEJA
Mar 2026
veja.abril.com.br
Ibict participa do Seminário Regional IFLA LAC 2026 na Guatemala - www.gov.br
Mar 2026
www.gov.br
Lac Hong, a Maybach do Vietnã, revela transporte VIP em dose dupla - Motor1.com Brasil
Mar 2026
motor1.uol.com.br

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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

Last updated
Apr 21, 2026
Profile completeness
45%

What we don't know

Honest gaps - our score reflects transparency, not impact

Financial filings
No Demonstrações contábeis (CNPJ) on file
Executive compensation
Top-officer pay not disclosed
Mission statement
No self-published statement of purpose
Official website
No verified website on record
Programs & projects
No named programs listed by the charity
Tax-deductibility status
Whether donations are tax-deductible has not been verified

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.

Read full methodology

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.