# Law No. 2838 of August 2, 1956

> Brazilian law

**Wikidata**: [Q105649606](https://www.wikidata.org/wiki/Q105649606)  
**Source**: https://4ort.xyz/entity/law-no-2838-of-august-2-1956

## Summary
Law No. 2838 of August 2, 1956, is a Brazilian federal statute enacted to grant tax exemptions and regulate the status of religious, charitable, and nonprofit organizations within specific states. Promulgated by President Juscelino Kubitschek, this legislation specifically addresses fiscal privileges for institutions in Ceará, Maranhão, and São Paulo. It serves as a formal written legal document that establishes the framework for tax relief and institutional recognition for these entities under Brazilian law.

## Key Facts
- **Official Title:** Lei nº 2838, de 2 de agosto de 1956 (Law No. 2838, of August 2, 1956).
- **Legal Citation:** Lei nº 2838/1956.
- **Publication Date:** August 2, 1956.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Country of Origin:** Brazil (Federative Republic of Brazil).
- **Jurisdiction:** Applies to the entire territory of Brazil.
- **Legal Classification:** Statute (a formal written document creating law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating President:** Juscelino Kubitschek (served as President at the time of promulgation on 1956-08-02).
- **Primary Subjects:** Tax exemption, religious organizations, nonprofit organizations, and specific Brazilian states.
- **Targeted States:** Ceará (Estado Do Ceara), Maranhão (Estado Do Maranhão), and São Paulo (Estado De São Paulo).
- **Targeted Entities:** Religious institutions (Instituição Religiosa), charitable institutions (Instituição Assistencial), and general nonprofit organizations.
- **Language of Work:** Brazilian Portuguese.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1956-08-02;2838.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2838.htm.
- **Legislative Reference Source:** https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2838&ano=1956&data=02/08/1956&ato=70fgXWq50dNRVT763.
- **LexML Reference Source:** https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-08-02;2838.

## FAQs
**What is the primary purpose of Law No. 2838 of 1956?**
The law was enacted to grant tax exemptions and define the legal standing of religious and charitable organizations. It specifically targets institutions operating within the states of Ceará, Maranhão, and São Paulo, ensuring they receive fiscal privileges under Brazilian federal law.

**Which specific regions and types of organizations does this law affect?**
This statute applies to the states of Ceará, Maranhão, and São Paulo. It covers religious institutions, charitable organizations, and other nonprofit entities, granting them specific tax relief measures.

**Who was responsible for enacting this legislation?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under the administration of President Juscelino Kubitschek. The official act of promulgation occurred on August 2, 1956.

**Where can the official text of this law be accessed?**
The full text is available on the official Planalto website at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2838.htm. It is also indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1956-08-02;2838.

## Why It Matters
Law No. 2838 of 1956 is a critical piece of Brazilian legislation that formalizes the relationship between the state and civil society organizations, particularly those of a religious or charitable nature. By explicitly granting tax exemptions to these entities in key states like São Paulo, Ceará, and Maranhão, the law reduces the financial burden on institutions that provide essential social services and spiritual guidance. This fiscal relief ensures that resources are directed toward community welfare rather than tax obligations, reinforcing the state's support for the nonprofit sector. Furthermore, the law establishes a clear legal precedent for how religious and charitable bodies are recognized and treated within the Brazilian tax code, providing stability and predictability for these organizations. Its existence underscores the importance of the "edict of government" principle, where the state actively legislates to support public-benefit activities through specific statutory instruments.

## Notable For
- **Targeted Regional Focus:** Uniquely addresses tax and organizational status for institutions in three specific states: Ceará, Maranhão, and São Paulo.
- **Dual Focus on Faith and Charity:** Explicitly covers both religious organizations and charitable (assistential) institutions under a single legislative framework.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period known for significant infrastructure and social development in Brazil.
- **Digital Accessibility:** Fully digitized and accessible via the official Planalto portal and the LexML Brazil repository, ensuring public access to the legal text.
- **Specific Tax Mechanism:** Specifically codifies "tax exemption" (Isenção) as a legal right for the covered entities.
- **Formal Classification:** Serves as a definitive example of a "statute" within the Brazilian legal system, classified as a formal written document creating law.

## Body

### Legislative Identity and Classification
Law No. 2838 of August 2, 1956, is formally classified as a **statute**, which is a formal written document that creates law. In the context of the Brazilian legal system, it functions as an act passed by the legislature and promulgated by the executive branch. The law is identified in the LexML Brazil system with the unique Uniform Resource Name (URN): `urn:lex:br:federal:lei:1956-08-02;2838`. It is cited legally as **Lei nº 2838/1956**. The document is written in **Brazilian Portuguese** and applies to the jurisdiction of the **Federative Republic of Brazil**. As a federal law, it holds authority across the national territory, though its specific provisions target institutions within particular states.

### Enactment and Promulgation
The legislative process culminated on **August 2, 1956**, when the law was officially approved and promulgated. The approving authority was the **Presidency of the Federative Republic of Brazil**. At the time of enactment, the President of the Republic was **Juscelino Kubitschek**, who signed the act into law. The place of publication for this statute was **Rio de Janeiro**, which served as the federal capital at the time. The determination method for the law's validity was the formal act of **promulgation**. The law was published in the official government records, with references available through the Presidency's legislative portal and the LexML Brazil database.

### Scope of Application: Geographic and Institutional
The statute is notable for its specific geographic and institutional scope. It does not apply universally to all organizations in Brazil but focuses on three specific states:
- **Ceará** (referred to in the text as *Estado Do Ceara* or *Ce*).
- **Maranhão** (referred to as *Estado Do Maranhão* or *Ma*).
- **São Paulo** (referred to as *Estado De São Paulo* or *Sp*).

Within these states, the law targets specific types of entities:
- **Religious Organizations:** Defined as *Instituição Religiosa*.
- **Charitable/Nonprofit Organizations:** Defined as *Instituição Assistencial*.
- **General Nonprofit Organizations:** Broadly categorized under the concept of nonprofit entities.

The primary legal mechanism employed by the statute is **tax exemption** (*Isenção*). This provision relieves the identified organizations in the specified states from certain tax obligations, thereby supporting their operational capacity.

### Digital Preservation and Access
In the modern digital era, Law No. 2838 is preserved and made accessible through several official online repositories. The primary source for the text is the **Planalto** website, hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2838.htm`. This ensures that the public, legal professionals, and researchers can access the authentic text of the law. Additionally, the law is indexed in the **LexML Brazil** system, a national initiative for legal metadata, using the identifier `urn:lex:br:federal:lei:1956-08-02;2838`. References to the law are also maintained on the Presidency's legislative portal, which provides the specific act details including the type (LEI), number (2838), year (1956), and date (02/08/1956).

### Legal Context and Significance
As a **statute**, this law represents the concrete manifestation of statutory law in Brazil. It is a "written work" and a "rule" that creates legal norms. The law exemplifies the function of legislation in defining the rights and obligations of specific sectors of society. By granting tax exemptions, it reflects a policy decision to support religious and charitable activities, recognizing their role in social welfare. The law's existence in the public domain, consistent with the "edict of government doctrine," ensures that the text is freely available for citation and study. It stands as a specific instance of how the Brazilian government utilizes federal legislation to address regional needs and support civil society organizations.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-08-02;2838)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2838&ano=1956&data=02/08/1956&ato=70fgXWq50dNRVT763)