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Strengthening of Civil Society

Citizen Income Tax

The Statute on Children and Adolescents (ECA), effective since 1990, is an innovative legislation that proposes regarding children and adolescents as subjects deserving full protection. Despite advances in public policies aimed at this audience, there are still many challenges facing the country in guaranteeing the rights of children and adolescents as established in the Statute. How to contribute to progress in this area?

  • We believe that the whole society is responsible for the full development of children and adolescents by taking care of their lives, health, food, education, leisure, professionalization, culture, dignity, respect, freedom, and family lives.


The context

Although common sense states that the future of a country depends on the future of its children and adolescents, violations of their rights are commonplace in Brazil. The most serious side of this problem is that a portion of the young population is a victim of  neglect, abandonment, and sexual and domestic violence.

  • We need to build an articulated social safety network composed of various strategic players from the government and the society to actively rise to these challenges.


Program description

Itaú Social encourages Itaú employees to allocate up to 6% of their income tax to the Child and Adolescent Funds (FIAs). The total amount collected by the employees is increased twofold by the Itaú bank.

Another initiative based on the ECA provisions refers to the allocation of income tax of the Itaú Unibanco Holding Conglomerate to the FIAs amounting to 1% of its income tax due. These amounts are intended for projects selected through the Child and Adolescent Funds call for proposals.

Such proposals are submitted by Municipal Councils of the Rights of Children and Adolescents. They may tackle different lines of action: direct care and shelter for children and adolescents; diagnoses, monitoring, and evaluation of public policies; professional qualification and training; educational campaigns; social mobilization and articulation for the defense of the rights of children and adolescents.



  • 25 years of the Statute on Children and Adolescents;
  • 2017 Overview of Childhood and Adolescence in Brazil;
  • Statue on Children and Adolescents;
  • Law 13019/2014 (CSO Regulatory Framework);
  • Resolution 137/2010 of the National Council of the Rights of Children and Adolescents (Conanda).