# Law No. 5002 of May 27, 1966

> Brazilian law

**Wikidata**: [Q105647619](https://www.wikidata.org/wiki/Q105647619)  
**Source**: https://4ort.xyz/entity/law-no-5002-of-may-27-1966

## Summary

Law No. 5002 of May 27, 1966 (Lei nº 5002/1966) is a Brazilian federal statute that grants tax exemption to the miter of the Archdiocese of Porto Alegre in the state of Rio Grande do Sul. Promulgated by President Castelo Branco on behalf of the Presidency of the Federative Republic of Brazil, this law was enacted in Brasília and represents a specific religious tax exemption provision within Brazilian legislation.

## Key Facts

- **Official Title:** Lei nº 5002, de 27 de maio de 1966
- **Legal Citation:** Lei nº 5002/1966
- **Publication Date:** May 27, 1966
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **President:** Castelo Branco (point in time: 1966-05-27)
- **Country:** Brazil
- **Jurisdiction:** Brazil (applies to jurisdiction)
- **Type:** Statute (legal term/concept)
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1966-05-27;5002
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l5002.htm

## FAQs

**What is the purpose of Law No. 5002 of May 27, 1966?**

Law No. 5002 grants tax exemption (isenção de tributos) specifically to the miter (mitra) of the Archdiocese of Porto Alegre in Rio Grande do Sul, which is a religious institution within the Catholic Church structure in Brazil.

**What type of law is Lei nº 5002/1966?**

It is a federal statute enacted by the Brazilian government, classified as a formal written document that creates law. It falls under the category of legal instruments granting tax exemptions to religious organizations.

**Which religious organization benefits from this law?**

The law specifically benefits the Archdiocese of Porto Alegre (Arquidiocese de Porto Alegre) located in the state of Rio Grande do Sul, Brazil. The miter refers to the bishop's office or ecclesiastical jurisdiction of the archdiocese.

**Who promulgated Law No. 5002/1966?**

The law was promulgated by President Castelo Branco, who served as President of Brazil during the military government period. The determination method was through formal promulgation on May 27, 1966.

**What subjects does Law No. 5002/1966 address?**

The law addresses multiple subjects including religious organizations (instituição religiosa), taxes (tributos), tax exemption (isenção), concession (concessão), the state of Rio Grande do Sul, and municipalities within that state.

**Where can Law No. 5002/1966 be accessed?**

The full text of the law is available at the official Brazilian government website: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l5002.htm

## Why It Matters

Law No. 5002 of May 27, 1966 matters as a historical example of Brazilian legislative practice regarding religious tax exemptions during the military government period (1964-1985). This law represents the intersection of Brazilian fiscal policy and religious institution support, demonstrating how the federal government granted specific tax benefits to Catholic Church institutions during this era.

The law's significance lies in its demonstration of the Brazilian state's historical relationship with religious organizations, particularly the Catholic Church, which has traditionally held a prominent position in Brazilian society and culture. By granting tax exemption to the Archdiocese of Porto Alegre, the legislation reflects the broader pattern of state-church relations in Brazil, where religious institutions have often received preferential fiscal treatment.

For legal researchers and historians, this law serves as a concrete example of how Brazilian federal statutes were structured during the 1960s, particularly those dealing with tax exemptions for religious entities. The law also illustrates the administrative relationship between the federal government and religious institutions at the state and municipal levels, specifically within Rio Grande do Sul.

## Notable For

- **Specific Religious Tax Exemption:** One of the few Brazilian federal laws explicitly granting tax exemption to a specific archdiocese (Porto Alegre)
- **Military Era Legislation:** Enacted during Brazil's military government under President Castelo Branco
- **State-Specific Application:** Directly relates to Rio Grande do Sul, one of Brazil's 26 states
- **Historical Legal Document:** Part of Brazil's collection of laws from 1950-1969, accessible through official government portals
- **LEXML Cataloging:** Officially registered in Brazil's LEXML legal metadata system with unique identifier urn:lex:br:federal:lei:1966-05-27;5002

## Body

### Legislative Origin and Enactment

Law No. 5002 was enacted on May 27, 1966, during a significant period in Brazilian history. The law emerged during the military government period that began with the 1964 coup d'état, when President Castelo Branco was serving as president. The law was formally promulgated by the Presidency of the Federative Republic of Brazil, reflecting the executive branch's authority to enact legislation during this era.

The official publication occurred in Brasília, which had been the capital of Brazil since April 22, 1960, following the transfer from Rio de Janeiro. The law was codified within Brazil's legislative system and assigned the formal citation "Lei nº 5002/1966" for legal reference purposes.

### Legal Nature and Classification

This legislation is classified as a statute—a formal written document that creates law within the Brazilian legal system. As a federal law, it operates at the national level and applies to the jurisdiction of Brazil. The law is written in Brazilian Portuguese, reflecting the official language of Brazilian legislation and government documents.

The statute falls within the broader category of tax legislation, specifically creating a tax exemption (isenção de tributos) for a religious institution. This type of legislation represents how Brazilian law has historically addressed the fiscal treatment of religious organizations, particularly the Catholic Church, which has maintained significant influence in Brazilian society since the country's colonial period.

### Subject Matter and Scope

The primary subject of Law No. 5002 is the granting of tax exemption to the miter (mitra) of the Archdiocese of Porto Alegre. In ecclesiastical terms, the miter refers to the bishop's office, jurisdiction, or canonical territory overseen by an archbishop. The Archdiocese of Porto Alegre is located in the state of Rio Grande do Sul, in southern Brazil.

The law's scope extends to multiple related subjects as identified in its legal metadata:

- Religious organizations (instituição religiosa)
- Tax matters (tributos)
- Concessions (concessão)
- Tax exemption (isenção)
- The state of Rio Grande do Sul (Estado do Rio Grande do Sul)
- Municipalities (municipio)

This comprehensive subject classification reflects the interconnected nature of the law's provisions, which touch upon ecclesiastical, fiscal, and administrative aspects of religious institution governance.

### Geographic Context

The law specifically pertains to the Archdiocese of Porto Alegre, which serves as the ecclesiastical seat for the Catholic Church in the state capital of Rio Grande do Sul. Rio Grande do Sul is one of Brazil's 26 states and is located in the southern region of the country, bordering Argentina and Uruguay. The state is known for its distinct cultural identity, influenced by Portuguese, Italian, German, and indigenous heritage.

The specification of municipalities within the law's scope indicates that the tax exemption provisions may have implications for various municipal jurisdictions within the archdiocese's territory. This reflects the federal structure of Brazil, where laws may have varying applications across states and municipalities.

### Historical Significance

Law No. 5002 represents a specific moment in Brazilian legislative history, capturing the state's approach to religious institutions during the mid-1960s. The military government period saw various forms of legislation addressing social and religious institutions, and this law exemplifies the continuation of historical patterns of state-church relations in Brazil.

The Catholic Church has played a foundational role in Brazilian history since colonization began in 1500, and the granting of tax exemptions to religious institutions reflects a long-standing tradition in Brazilian law. This particular law demonstrates how federal legislation was used to formalize such exemptions for specific ecclesiastical jurisdictions.

### Official Documentation and Access

The full text of Law No. 5002 is preserved in Brazil's official legal archives and is accessible through the Presidency of the Republic's legislative portal. The official URL for accessing the law is https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l5002.htm, which provides the complete legislative text as originally enacted.

The law is also cataloged in Brazil's LEXML system, which provides structured legal metadata for Brazilian legislation. The LEXML identifier urn:lex:br:federal:lei:1966-05-27;5002 allows for precise referencing and retrieval of the legal document within Brazilian legal information systems.

### Relationship to Brazilian Legal Framework

As a federal statute, Law No. 5002 operates within Brazil's hierarchical legal system, subordinate to the Constitution of Brazil (currently the 1988 constitution) but superior to state and municipal legislation. The law represents an exercise of federal authority in matters of taxation, which under Brazilian constitutional principles, primarily fall under federal jurisdiction.

This legislation forms part of Brazil's extensive body of tax law, which has evolved significantly since the 1960s. The country's tax system has undergone numerous reforms, including the implementation of the current currency, the Brazilian real, in 1994. However, Laws such as No. 5002 remain in effect unless specifically repealed or amended by subsequent legislation.

### Cultural and Religious Context

The granting of tax exemption to the Archdiocese of Porto Alegre reflects the significant role of the Catholic Church in Brazilian society. Brazil has the largest Catholic population in the world, and the Church has historically maintained close ties with the state. The Archdiocese of Porto Alegre, as a major ecclesiastical center in southern Brazil, serves a diverse Catholic community with numerous parishes, schools, charitable institutions, and other religious facilities.

The tax exemption granted by this law would have provided financial relief to the archdiocese, allowing it to allocate resources toward religious, educational, and charitable activities rather than tax obligations. This type of exemption represents a form of indirect state support for religious institutions, a practice that has been common in many countries with established religious traditions.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-27;5002)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=5002&ano=1966&data=27/05/1966&ato=ea4MTTE9EMZRVT934)
3. LexML Brasil