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Power to the municipal councils

A mechanism still seldom used by people and companies, the earmarking of part of one’s income tax to projects for aid to childhood is also important for strengthening this theme in the public agenda

In the municipality of Presidente Figueiredo (AM), the Reconstructing Dreams project became possible through incentives from the FIA funding program: the search to guarantee the rights of children and adolescents. Photo: Itaú Social

A still little-known mechanism seldom used by people and companies, earmarking part of one’s income tax can contribute to upgrading public policies aimed at childhood and adolescence in all of the country’s municipalities. Known as “Comdicas” or “CMDCAs,” the municipal councils for the rights of children and adolescents play a fundamental role for ensuring the constitutional principle of absolute priority given to childhood and adolescence. These councils are the managers of the Childhood and Adolescent Funds that exist in the municipalities. Itaú Social’s Citizen Income Tax program believes that it is fundamental to strengthen the councils as strategic agents in all the initiatives that aim to promote the development of children and adolescents, and annually organizes the FIA (Childhood and Adolescent Funds) funding program, inviting the councils to send their proposals.

The FIA funding program selects proposals with different lines of activity: direct sheltering and service to children and adolescents; drawing up of diagnoses, monitoring and evaluation of public policies; qualification and training of professionals; educational campaigns and strengthening of work in a network for the defense of the rights of children and adolescents. The projects selected are granted resources coming from the earmarking of 1% of the income tax owed by companies of the Itaú Unibanco Holding S.A. Conglomerate and from the contribution made by collaborators of Itaú, in which it is possible to earmark up to 6% of one’s income tax payable. In 2020, the resources of individuals totaled 1,256 voluntary participations and benefited nine municipalities. The total value pledged by the workers is doubled with matching funds from the bank. The resources coming from the entity as well as from the individuals are directed to projects selected through the Childhood and Adolescence Funds program.

In numbers


institutions supported




children, adolescents and young people indirectly benefited

R$ 1,3 million


R$ 9,7 million



volunteer participations