When people talk about fundraising for third-sector organizations, many still think only of donations.
Donations matter. They are often the entry point to a relationship of trust with the cause. But a CSO doesn't need to, and often shouldn't, rely on donations alone to sustain its work. The question every social leader should ask is a different one:
Do you know every way to develop your organization's funding portfolio?
An NGO's financial sustainability doesn't come from a single source. It comes from a mix. A well-designed portfolio combines predictability, opportunity, reputation, technical capacity and coherence with the institutional mission.
The key isn't choosing "the best" form of fundraising in the abstract. It's understanding which formats make sense for the organization's moment, cause, structure and ambition. That's why each model below has a profile with three readings: type of funding (whether or not it is a donation), predictability and who it suits.
The 8 funding fronts
Click a funding model to jump to its full profile.
- 01Individual donationsClear cause and good communicationDonationLow to high
- 02Corporate partnershipsMature positioning and indicatorsDonation or contractMedium to high
- 03Tax incentive laws and fiscal mechanismsProjects, budgeting and accountabilityTax-incentivized donation or sponsorshipMedium to high
- 04Public and government fundingGovernance and administrative capacityNot a donationVariable
- 05Parliamentary amendmentsCEBAS, compliance and institutional relationshipsNot a donation · public transferLow to medium
- 06Earned income and self-sustainabilityExpertise and delivery capacityNot a donationMedium to high
- 07International sources and global philanthropyImpact thesis and evidenceDonation or contractLow to medium
- 08Invoice programs and state tax creditsActive community and local mobilizationAllocation of creditsLow to medium
Individual donations
- Type of funding
- Predictability
- Low in one-off campaignsMedium to high in recurring giving programs
- Who it's for
- A good fit for organizations with:
Individual donations remain among the most relevant fronts for a CSO, especially when the organization has a clear narrative, a relationship of trust and simple ways to contribute.
One-off donations show up in emergency campaigns, commemorative dates, crowdfunding drives and specific mobilizations. They are strong in moments of urgency but rarely create predictability.
Recurring giving, or monthly support, is one of the most powerful strategies for building predictable revenue. When someone gives every month, even small amounts, the organization can plan its operations with more confidence.
Face-to-face fundraising, digital campaigns, crowdfunding and ambassador programs round out the range. In all of them the challenge is the same: turning attention into trust, trust into contribution and contribution into relationship.
Corporate partnerships
- Type of funding
- Predictability
- Medium, possibly high with contracts or annual programs
- Who it's for
- A good fit for organizations with:
Companies can support social organizations in many ways: direct donations, private social investment, sponsorship, cause marketing, corporate volunteering, internal campaigns and donations of products, services, technology or infrastructure.
This front gains strength when the cause aligns with the company's public commitments, such as ESG, diversity, education, culture, health, the environment, productive inclusion or territorial development.
But a corporate partnership isn't "asking a company for money". It means building a value proposition: showing impact, governance, clarity on use of funds, delivery capacity and possible counterparts, without turning the mission into an advertisement.
Tax incentive laws and fiscal mechanisms
- Type of funding
- Predictability
- Medium; grows with a recurring base of incentive sponsors
- Who it's for
- A good fit for organizations with:
Tax incentive laws let individuals and companies direct part of the tax they owe to approved projects in specific areas. Brazil has federal, state and municipal mechanisms.
The main federal mechanisms include the Funds for the Rights of Children and Adolescents, the Funds for Older Persons, the Federal Culture Incentive Law, the Audiovisual Law, the Sports Incentive Law, PRONON, PRONAS/PCD and the Recycling Incentive Law. States and municipalities have their own laws for culture, sports, childhood, older persons and other agendas, often tied to ICMS, ISS or local public funds.
It's a strategic front, but it takes preparation: knowing the mechanism, writing the project, meeting requirements, getting the proposal approved, raising funds from sponsors or donors and reporting rigorously. As a starting point, Trilha Benchmark shows, from your CNPJ, which laws your organization is compatible with.
Public and government funding
- Type of funding
- Predictability
- Variable: can be high for continuous services, but depends on public budgets and political cycles
- Who it's for
- A good fit for organizations with:
Public funding reaches CSOs through calls for proposals, public selection processes, promotion and collaboration agreements, covenants, awards, public funds and official platforms such as Transferegov.br. Parliamentary amendments, widely used by CEBAS-certified organizations, have their own profile just below.
Under Brazil's Regulatory Framework for Civil Society Organizations (MROSC, Law 13,019/2014), partnerships between the State and CSOs gained their own instruments: the promotion agreement (termo de fomento), the collaboration agreement (termo de colaboração) and the cooperation agreement.
This front can fund large projects, continuous services and public policies carried out in partnership with civil society. In return, it demands maximum attention to documentation, tax compliance, work plans, budget execution, procurement, supporting evidence and accountability.
Parliamentary amendments
- Type of funding
- Predictability
- Low to medium: allocations are made yearly and depend on institutional relationships and budget execution
- Who it's for
- A good fit for organizations with:
Parliamentary amendments (emendas parlamentares) are how Brazilian congressmen and senators direct part of the public budget. They are among the most used sources for civil society organizations, especially certified charitable entities (CEBAS) in health, social assistance and education, such as philanthropic hospitals, Santas Casas, APAEs and shelters.
The key point: an amendment is not a donation. It is public money transferred to the organization through a formal instrument (usually a promotion agreement, collaboration agreement or covenant, or through the municipal or state health or social assistance fund), and it follows the execution and accountability rules for public funds.
At the federal level, individual amendments must be executed and half of them must go to health, which explains the weight of this source for health organizations. There are also state caucus amendments and committee amendments, and state and municipal legislatures have amendments with their own rules. Funds can cover operating costs (running services) or capital investment (construction and equipment).
For the organization, the work starts well before the transfer: presenting the project to the legislator during the allocation period, having the work plan and documents ready, following the proposal's registration on government platforms (such as Transferegov.br or the National Health Fund) and executing and reporting rigorously. Under the MROSC, partnerships funded by amendments may be signed without a public call, but all other requirements still apply.
Earned income and self-sustainability
- Type of funding
- Predictability
- Medium to high when there is recurrence, contracts and well-defined products
- Who it's for
- A good fit for organizations with:
A third-sector organization can also generate earned income, as long as it is aligned with its bylaws, its mission and the applicable tax rules.
This includes institutional products, courses, training, talks, consulting, services, methodology licensing, events, bazaars, auctions, rental of spaces and equipment, content production, research, assessments, certifications and educational programs.
It's a shift in mindset: the organization stops acting only as a fundraiser and starts seeing itself as a producer of value. Many CSOs have knowledge, methodology, territorial access, data and hands-on experience that can be structured as services.
Services a CSO can offer
- Training for educators, community leaders or corporate teams.
- Consulting on diversity, inclusion, social impact or territorial development.
- Workshops, courses and learning paths.
- Social assessments and territorial analysis.
- Producing indicators, research and reports.
- Curating social projects for companies.
- Running corporate volunteering programs.
- Renting rooms, auditoriums, equipment or community spaces.
- Selling products made by participants or linked to the cause.
- Licensing social technologies or proprietary methodologies.
International sources and global philanthropy
- Type of funding
- Predictability
- Low to medium; depends on calls for proposals and institutional relationships
- Who it's for
- A good fit for organizations with:
International foundations, multilateral bodies, cooperation agencies, embassies and global funds finance projects in Brazil, especially in human rights, climate, democracy, education, health, childhood, youth, racial equity, gender, the environment and community development.
This front opens important doors, but usually requires well-structured projects, language skills, consistent indicators, solid governance and clear alignment with each funder's priorities.
Invoice programs and state tax credits
- Type of funding
- Predictability
- Low to medium
- Who it's for
- A good fit for organizations with:
Some Brazilian states run tax citizenship programs that let consumers allocate invoice credits to registered nonprofits. The best known is São Paulo's Nota Fiscal Paulista, but similar initiatives exist in other states.
This front rarely sustains an organization on its own, but it adds to the portfolio, especially when the CSO has an engaged community base and can mobilize supporters continuously.
So, where to start?
With so many possibilities, the most honest answer is: start with an assessment. Before choosing a source, the organization needs to understand its own reality:
- What is the minimum monthly cost to keep operating?
- Which projects are ready for fundraising?
- Which revenues are recurring and which are one-off?
- What internal skills exist today?
- Which relationship channels are already active?
- Which bylaw, tax or regulatory restrictions must be observed?
- Which source best fits the organization's moment?
Your priority defines the path
Stabilize operations
Recurring giving, service contracts, annual corporate partnerships and more stable public partnerships.
Unlock larger projects
Calls for proposals, tax incentive laws, companies and public funding.
Reduce external dependence
Earned income and institutional products, less exposed to other people's cycles.
The mistake is betting everything on a single source
- Only calls for proposals→vulnerable to other people's calendars
- Only one-off donations→suffers from seasonality
- A single company→weakened if the partnership ends
- Only public funding→exposed to budget and political changes
The safest path is to build a funding mix: short-, medium- and long-term sources; donations and non-donations; relationships, technical skills, communication, governance and data intelligence working together.
Fundraising is not just raising money. It is designing the conditions for the mission to keep existing.
That's why, at Trilha, we see fundraising as strategic construction. Before asking for money, it pays to understand where the organization stands, which paths make the most sense and which opportunities are hidden in its own CNPJ, history, assets and existing relationships.
In the end, the question isn't just "how do we raise more?". It is: which combination of resources lets your organization keep doing what needs to be done, with less improvisation and more future?
Common questions about fundraising
What are the main ways for NGOs and CSOs to raise funds?
The eight main fronts are: individual donations, corporate partnerships, tax incentive laws, public funding, parliamentary amendments, earned income (services and products), international sources and invoice programs. A healthy portfolio combines several of them.
What is the most predictable form of fundraising for a CSO?
Generally, recurring giving programs, service contracts, annual corporate partnerships and public partnerships for continuous services. One-off campaigns and calls for proposals tend to be less predictable.
Can an NGO sell products and provide services?
Yes, as long as the activities are provided for in the bylaws, serve the social purpose and any surplus is reinvested in the mission. Tax rules must be observed, and the model should be validated with your accountant so as not to jeopardize tax immunities and exemptions.
Is public funding a donation?
No. Promotion agreements, collaboration agreements, covenants and transfers from parliamentary amendments are regulated partnerships, governed for CSOs by the MROSC (Law 13,019/2014), with a work plan, execution rules and accountability.
Is a parliamentary amendment a donation?
No. It is a transfer of public funds directed by a legislator and formalized through a promotion agreement, a covenant or a transfer to health and social assistance funds. It follows that year's LDO, the MROSC and public accountability rules; for many organizations, CEBAS certification is a requirement or a decisive advantage.
Where should a CSO start diversifying its funding?
With an assessment: minimum monthly cost, recurring and one-off revenue, internal skills, active relationship channels and bylaw restrictions. From there, choose the fronts that fit the organization's moment.