# Law No. 3197 of July 6, 1957

> Brazilian law

**Wikidata**: [Q105649248](https://www.wikidata.org/wiki/Q105649248)  
**Source**: https://4ort.xyz/entity/law-no-3197-of-july-6-1957

## Summary  
Law No. 3197 of July 6, 1957, is a Brazilian statute enacted to grant tax exemptions for materials donated to the Presbyterian Mission in Northern Brazil. Promulgated during the presidency of Juscelino Kubitschek, it specifically exempted import taxes, consumption taxes, and customs duties for goods donated to religious institutions in the state of Pernambuco.  

## Key Facts  
- **Enactment Date:** July 6, 1957.  
- **Jurisdiction:** Federative Republic of Brazil.  
- **Approved By:** President Juscelino Kubitschek.  
- **Legal Citation:** Lei nº 3197/1957.  
- **Tax Exemptions:** Covered import tax, consumption tax, and customs duties.  
- **Beneficiary:** Presbyterian Mission in Northern Brazil.  
- **Location Focus:** State of Pernambuco.  
- **Language:** Brazilian Portuguese.  
- **Publication:** Issued in Rio de Janeiro.  
- **LexML ID:** `urn:lex:br:federal:lei:1957-07-06;3197`.  

## FAQs  
**What was the primary purpose of Law No. 3197?**  
The law aimed to incentivize donations to the Presbyterian Mission in Northern Brazil by exempting donated materials from taxes, including import duties and consumption taxes.  

**Which taxes were exempted under this law?**  
The statute exempted **import tax**, **consumption tax**, and **customs duties** for goods donated to the specified religious mission.  

**Why was the Presbyterian Mission in Northern Brazil targeted?**  
The mission’s activities in Pernambuco, a state in northeastern Brazil, were likely deemed significant for social or religious development, prompting legislative support through tax exemptions.  

**How does this law relate to Juscelino Kubitschek’s presidency?**  
Enacted during Kubitschek’s term (1956–1961), the law reflects his administration’s broader economic and social policies, including infrastructure development and support for institutional growth.  

## Why It Matters  
Law No. 3197 is significant for its role in shaping Brazil’s approach to tax incentives for religious and charitable organizations. By exempting critical taxes, the law facilitated resource allocation to the Presbyterian Mission, underscoring the government’s effort to promote social and religious initiatives in strategically important regions like Pernambuco. This statute also highlights the historical intersection of fiscal policy and institutional support in mid-20th-century Brazil, particularly under Kubitschek’s developmentalist agenda.  

## Notable For  
- **Targeted Tax Relief:** Specifically exempted multiple tax categories for a religious mission.  
- **Regional Focus:** Directed support to Pernambuco, a northeastern state with historical socioeconomic challenges.  
- **Presidential Legacy:** Enacted during Kubitschek’s presidency, aligning with his modernization policies.  
- **Religious Institution Support:** Early example of Brazilian legislation aiding faith-based organizations.  

## Body  

### History and Context  
Law No. 3197 was promulgated on July 6, 1957, during the administration of President Juscelino Kubitschek, a period marked by rapid industrialization and infrastructure projects like the construction of Brasília. The law responded to the needs of the Presbyterian Mission in Northern Brazil, which operated in Pernambuco, a region requiring developmental support. By exempting donated materials from taxes, the government aimed to bolster the mission’s activities without direct fiscal expenditure.  

### Legal Provisions  
The statute explicitly exempted the following taxes for donated goods:  
- **Import Tax (Imposto de Importação):** Levied on foreign goods entering Brazil.  
- **Consumption Tax (Imposto de Consumo):** Applied to specific products at the point of sale.  
- **Customs Duties (Taxas Aduaneiras):** Fees related to the processing of imported goods.  

These exemptions applied to materials donated to the Presbyterian Mission, provided they were used for institutional purposes in Pernambuco. The law’s scope was narrowly defined, emphasizing support for religious and social initiatives in a specific geographic area.  

### Tax Exemptions and Beneficiaries  
The primary beneficiary, the Presbyterian Mission in Northern Brazil, was part of broader efforts to expand religious and educational institutions in Brazil’s northeast. The exemptions reduced financial barriers for donors, encouraging contributions of essential materials. This approach aligned with Kubitschek’s “50 Years of Progress in 5” agenda, which prioritized modernization and social development through public and private partnerships.  

### Historical Significance  
Law No. 3197 reflects mid-20th-century Brazil’s use of targeted tax policies to drive social progress. By leveraging fiscal incentives, the government supported organizations that contributed to regional development, particularly in economically disadvantaged areas. The law also underscores the historical role of religious institutions in providing social services, a dynamic that persists in Brazil’s sociopolitical landscape.  

### Documentation and Accessibility  
The statute is formally cited as **Lei nº 3197/1957** and accessible via its LexML identifier (`urn:lex:br:federal:lei:1957-07-06;3197`). Published in Rio de Janeiro, the then-capital, the law’s text is available through official government platforms, ensuring transparency and public access. Its publication in Brazilian Portuguese, the country’s official language, guaranteed broad comprehension among stakeholders.  

### Legacy and Impact  
While Law No. 3197 was a niche piece of legislation, its principles of tax exemption for charitable causes influenced later Brazilian policies. The statute remains a reference for understanding the legal mechanisms used to support religious and social institutions during Brazil’s developmentalist era. Its focus on Pernambuco also highlights the government’s efforts to address regional disparities through targeted legislative action.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-07-06;3197)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3197&ano=1957&data=06/07/1957&ato=751o3Z65UMNRVT1db)
3. LexML Brasil