AS EMENDAS PARLAMENTARES IMPOSITIVAS COMO MEIO DE CAPTAÇÃO DE RECURSOS PARA ORGANIZAÇÕES PRIVADAS DA SOCIEDADE CIVIL (OPSC): ASPECTOS LEGAIS E TRÂMITES PROCESSUAIS

Abstract

This study investigates the allocation of public resources, via mandatory parliamentary amendments, to Private Civil Society Organizations (PCSOs), observing the legal bases, selection criteria, and requirements imposed on beneficiaries. It considers the provisions of the Constitution, Law No. 13.019/2014, and other complementary regulations. The historical context, the required criteria, the impediments to accessing public funds, the forms of accountability, and the means of qualification and support offered by the Public Authorities to guide the correct use of resources were examined. The hypothesis considered that the choice, despite defined technical and legal criteria, can be influenced by the political and personal interests of the proposing parliamentarians. The study reveals that mandatory amendments play a fundamental role in fundraising by non profit organizations. A considerable bureaucratic burden is highlighted, intensified by the lack of in-person training in the beneficiary institutions, in addition to selection criteria that are largely determined by the freedom of parliamentary decisions, demanding greater transparency in the use of public resources.