# Law No. 6037 of May 2, 1974

> Brazilian law

**Wikidata**: [Q105659828](https://www.wikidata.org/wiki/Q105659828)  
**Source**: https://4ort.xyz/entity/law-no-6037-of-may-2-1974

## Summary
Law No. 6037 of May 2, 1974 is a Brazilian federal statute that extends tax and fee exemptions to the National and State Foundations for the Welfare of Minors (FUNABEM and FEBEM). Promulgated by President Ernesto Geisel in Brasília, the law grants these social assistance institutions the same financial privileges originally established by Law 3.577 of July 4, 1959.

## Key Facts
- **Full Title:** Lei nº 6037, de 2 de maio de 1974
- **Legal Citation:** Lei nº 6037/1974
- **Type of Instrument:** Statute (formal written document that creates law)
- **Promulgation Date:** May 2, 1974
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Head of State:** Ernesto Geisel
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Place of Publication:** Brasília, Brazil
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1974-05-02;6037
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6037.htm
- **Law Digest:** Extends to the National and State Foundations for the Welfare of Minors the exemption addressed in Law 3.577 of July 4, 1959
- **Primary Legal Subjects:** Public utility, fees, nonprofit organizations, contributions, tax exemption
- **Wikidata Focus List:** WikiProject Brazilian Laws

## FAQs
**What is the specific purpose of Law No. 6037?**
The law extends the tax and fee exemptions established by Law 3.577 (July 4, 1959) to the National Foundation for the Welfare of Minors (FUNABEM) and state-level foundations (FEBEM). This allows these nonprofit social assistance institutions to operate with reduced financial burdens.

**Who approved Law No. 6037 and when?**
The statute was approved by the Presidency of the Federative Republic of Brazil through promulgation on May 2, 1974, under President Ernesto Geisel.

**What legal subjects does this statute address?**
The statute primarily addresses public utility, tax exemptions ("Isenção"), fees ("Taxas"), contributions ("Contribuição"), and the status of nonprofit organizations ("Instituição Assistencial").

## Why It Matters
Law No. 6037 matters because it provides critical financial support to key institutions dedicated to child and adolescent welfare in Brazil. By extending the fee and tax exemptions originally outlined in Law 3.577 of 1959 to FUNABEM and FEBEM, the statute reduces the operational costs of these nonprofit organizations. This ensures that more resources can be directed toward their core mission of social assistance rather than administrative fees. The law also exemplifies how statutes function as concrete tools of public policy, formalizing the state's commitment to protecting vulnerable minors through written legal instruments.

## Notable For
- **Extension of Legal Privileges:** Explicitly extends the financial benefits of a 1959 law to specific welfare foundations.
- **Focus on Social Welfare:** Directly supports institutions classified as public utility and nonprofit organizations.
- **Historical Context:** Promulgated during the Brazilian military government period under President Ernesto Geisel.
- **Statutory Function:** Serves as a formal written manifestation of statutory law within the Brazilian legal system.

## Body

### Legislative Identification
Law No. 6037 of May 2, 1974 (Lei nº 6037, de 2 de maio de 1974) is a federal statute of Brazil. It is officially cataloged with the Lexml Brazil ID `urn:lex:br:federal:lei:1974-05-02;6037` and can be accessed via the official Planalto Palace website. The statute is written in Brazilian Portuguese and applies to the entire jurisdiction of Brazil. It is tracked on the focus list of WikiProject Brazilian Laws.

### Promulgation and Authority
The statute was promulgated on May 2, 1974, in Brasília, the federal capital of Brazil. It was enacted by the Presidency of the Federative Republic of Brazil, with the determination method being promulgation. The head of state at the time was President Ernesto Geisel.

### Core Provisions and Subjects
The primary function of Law No. 6037 is to extend the exemptions described in Law 3.577 of July 4, 1959, to the National Foundation for the Welfare of Minors and the State Foundations for the Welfare of Minors. The law's main subjects include:
- **Public Utility ("Utilidade Publica"):** The foundations are recognized as serving a public utility function.
- **Tax Exemption ("Isenção"):** The law specifically addresses exemptions from taxes and fees.
- **Fees ("Taxas") and Contributions ("Contribuição"):** It regulates the waiver of these financial charges.
- **Nonprofit Organization ("Instituição Assistencial"):** The beneficiary institutions are classified as social assistance organizations.

### Legal Classification
Law No. 6037 is an instance of a **statute**. In legal theory, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It acts as a manifestation of statutory law, composed of legal norms, and is caused by legislation. As an official government edict in Brazil (a civil law jurisdiction), it is a public document serving as the definitive record of this specific legal rule.

### Connection to Prior Legislation
This statute is directly related to **Law 3.577 of July 4, 1959**, as its primary purpose is to extend the provisions of that earlier law to a new set of beneficiaries. By extending these exemptions, Law No. 6037 operates within the broader Brazilian legal framework concerning public finance, social welfare, and administrative law.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1974-05-02;6037)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6037&ano=1974&data=02/05/1974&ato=de8UTVU5kenRVTd76)
3. LexML Brasil