# Law No. 424 of October 7, 1948 > Brazilian law **Wikidata**: [Q105649789](https://www.wikidata.org/wiki/Q105649789) **Source**: https://4ort.xyz/entity/law-no-424-of-october-7-1948 ## Summary Law No. 424 of October 7, 1948, is a Brazilian statute enacted to exempt the Santa Casa de Misericórdia de São Paulo, a nonprofit charitable institution, from import duties. Promulgated during the presidency of General Eurico Gaspar Dutra, it reflects Brazil’s historical approach to supporting social welfare organizations through targeted tax relief. The law remains a specific example of legislative action aimed at reducing financial burdens on historically significant institutions in São Paulo. ## Key Facts - **Enactment Date:** October 7, 1948. - **Jurisdiction:** Federative Republic of Brazil, specifically applicable to the state of São Paulo. - **Promulgation:** Approved by the Presidency of the Federative Republic of Brazil under General Eurico Gaspar Dutra. - **Primary Purpose:** Granted tax exemption from import duties to the Santa Casa de Misericórdia de São Paulo. - **Legal Citation:** Lei nº 424/1948 (LexML ID: `urn:lex:br:federal:lei:1948-10-07;424`). - **Language:** Published in Brazilian Portuguese. - **Publication Location:** Rio de Janeiro, then the capital of Brazil. - **Connected Entities:** - **Institution:** Santa Casa de Misericórdia de São Paulo (nonprofit organization). - **Tax Type:** Import tax (Imposto de Importação). - **Legal Concept:** Tax exemption (Isenção) for charitable entities. - **Historical Context:** Enacted during the post-World War II era, reflecting mid-20th-century Brazilian social policy. - **Wikimedia Project:** Included in WikiProject Brazilian Laws for documentation and analysis. ## FAQs **What was the primary goal of Law No. 424 of 1948?** The law aimed to exempt the Santa Casa de Misericórdia de São Paulo from import duties, reducing financial burdens on this historic charitable institution. **Where does this law apply?** It applies specifically to the state of São Paulo, Brazil, targeting the operations of the Santa Casa de Misericórdia de São Paulo. **How does this law relate to broader Brazilian tax policy?** It exemplifies Brazil’s use of tax exemptions to support nonprofit organizations, particularly those with historical and social significance like the Santa Casa. **Why was the Santa Casa de Misericórdia de São Paulo singled out?** As one of Brazil’s oldest and most prominent charitable institutions (founded in 1553), the law recognized its role in public health and social services, warranting special legislative relief. ## Why It Matters Law No. 424 of 1948 matters as a targeted legislative effort to sustain a cornerstone of Brazilian social welfare. By exempting the Santa Casa de Misericórdia de São Paulo from import taxes, the law ensured the institution could continue its charitable work without undue financial strain. This action underscores Brazil’s historical reliance on public-private partnerships for social services and highlights the legal mechanisms used to prioritize socioeconomic goals. The law also serves as a case study in mid-20th-century Brazilian governance, illustrating how specific institutions were protected through bespoke legislation during a period of national development. ## Notable For - **Institutional Support:** Directly aided one of Brazil’s oldest charitable organizations, founded in 1553. - **Tax Policy Innovation:** Early example of using import duty exemptions to incentivize social welfare activities. - **Geographic Specificity:** Focused on São Paulo, reflecting the state’s economic and social prominence in Brazil. - **Historical Continuity:** Part of a broader tradition of Brazilian laws granting privileges to entities deemed critical to public welfare. - **Documentation:** Indexed in LexML Brazil, ensuring transparency and accessibility in modern legal databases. ## Body ### Historical Context Enacted on October 7, 1948, during the presidency of General Eurico Gaspar Dutra (1946–1951), Law No. 424 emerged in a period of postwar economic growth and institutional consolidation in Brazil. The law responded to the needs of the Santa Casa de Misericórdia de São Paulo, a charitable entity established in 1553 during the Portuguese colonial era. By exempting the institution from import duties, the legislation aligned with broader mid-20th-century policies aimed at fostering social development through targeted state support. ### Legal Provisions The law’s core provision exempted the Santa Casa de Misericórdia de São Paulo from **Imposto de Importação** (import tax), a tariff typically levied on goods brought into Brazil. This exemption required formal designation of the institution as a nonprofit entity (Instituição Assistencial) under Brazilian law, emphasizing its role in public health and welfare. The exemption process was tied to the institution’s charitable activities, ensuring resources were directed toward social services rather than tax obligations. ### Jurisdiction and Application While enacted at the federal level, the law’s application was geographically and institutionally specific: - **Geographic Scope:** Limited to the state of São Paulo, reflecting the institution’s primary area of operation. - **Institutional Focus:** Exclusively benefited the Santa Casa de Misericórdia de São Paulo, distinguishing it from broader tax exemption statutes. ### Legacy and Impact Law No. 424 contributed to the Santa Casa de Misericórdia de São Paulo’s enduring role as a major healthcare and social services provider. The institution remains active today, operating hospitals, shelters, and educational programs. The law also set a precedent for future legislation granting tax exemptions to Brazilian nonprofits, reinforcing the legal framework for public-private collaboration in social welfare. Its inclusion in modern databases like LexML ensures its accessibility for legal research and historical analysis, underscoring its role in Brazil’s juridical heritage. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-10-07;424) 2. LexML Brasil