Os fundos patrimoniais endowment no Brasil
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/16554 |
Resumo: | The present study aims to provide a wide panorama of the endowment funds in Brazil, addressing not only the concept of this kind of fund and its role in the development context of the Brazilian third sector, but also the current legal barriers that hinder the full consolidation of the endowment as an important tool for the sustainable management of nonprofit organizations’ assets. The methodology adopted for this purpose relies on a course that goes from a more abstract approach – the gathering and analysis of the (actual and expected) legislation concerning the endowment funds – and ends with a more concrete one – the study of the demands and challenges faced by a few endowments funds based in the state of São Paulo that were interviewed by the author. |
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Spalding, ErikaEscolas::DIREITO SPKisil, MarcosPereira Neto, Caio Mário da SilvaFabiani, Emerson Ribeiro2016-05-25T18:28:06Z2016-05-25T18:28:06Z2016-04-15SPALDING, Erika. Os fundos patrimoniais endowment no Brasil. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.http://hdl.handle.net/10438/16554The present study aims to provide a wide panorama of the endowment funds in Brazil, addressing not only the concept of this kind of fund and its role in the development context of the Brazilian third sector, but also the current legal barriers that hinder the full consolidation of the endowment as an important tool for the sustainable management of nonprofit organizations’ assets. The methodology adopted for this purpose relies on a course that goes from a more abstract approach – the gathering and analysis of the (actual and expected) legislation concerning the endowment funds – and ends with a more concrete one – the study of the demands and challenges faced by a few endowments funds based in the state of São Paulo that were interviewed by the author.O presente trabalho pretende fornecer um panorama amplo sobre os fundos patrimoniais de endowment no Brasil, tratando não apenas da conceituação dessa espécie de fundo e da sua contextualização na evolução do Terceiro Setor brasileiro, mas também dos entraves legais que atualmente dificultam a sua plena consolidação como ferramenta de gestão sustentável de patrimônios de entidades sem fins lucrativos. A metodologia adotada para isso consiste num percurso que parte da abordagem mais abstrata – reunião e análise pura da legislação brasileira (atual e projetos de lei) atinente ao endowment – e termina com uma mais concreta – estudo das demandas e desafios enfrentados por alguns fundos patrimoniais existentes no Estado de São Paulo que foram entrevistados para esta pesquisa.porEndowmentFundos patrimoniaisFundo de endowmentEntidades sem fins lucrativosDireitoAssociações sem fins lucrativosTerceiro setorDoaçõesLevantamento de fundosOs fundos patrimoniais endowment no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas 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dc.title.por.fl_str_mv |
Os fundos patrimoniais endowment no Brasil |
title |
Os fundos patrimoniais endowment no Brasil |
spellingShingle |
Os fundos patrimoniais endowment no Brasil Spalding, Erika Endowment Fundos patrimoniais Fundo de endowment Entidades sem fins lucrativos Direito Associações sem fins lucrativos Terceiro setor Doações Levantamento de fundos |
title_short |
Os fundos patrimoniais endowment no Brasil |
title_full |
Os fundos patrimoniais endowment no Brasil |
title_fullStr |
Os fundos patrimoniais endowment no Brasil |
title_full_unstemmed |
Os fundos patrimoniais endowment no Brasil |
title_sort |
Os fundos patrimoniais endowment no Brasil |
author |
Spalding, Erika |
author_facet |
Spalding, Erika |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Kisil, Marcos Pereira Neto, Caio Mário da Silva |
dc.contributor.author.fl_str_mv |
Spalding, Erika |
dc.contributor.advisor1.fl_str_mv |
Fabiani, Emerson Ribeiro |
contributor_str_mv |
Fabiani, Emerson Ribeiro |
dc.subject.por.fl_str_mv |
Endowment Fundos patrimoniais Fundo de endowment Entidades sem fins lucrativos |
topic |
Endowment Fundos patrimoniais Fundo de endowment Entidades sem fins lucrativos Direito Associações sem fins lucrativos Terceiro setor Doações Levantamento de fundos |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Associações sem fins lucrativos Terceiro setor Doações Levantamento de fundos |
description |
The present study aims to provide a wide panorama of the endowment funds in Brazil, addressing not only the concept of this kind of fund and its role in the development context of the Brazilian third sector, but also the current legal barriers that hinder the full consolidation of the endowment as an important tool for the sustainable management of nonprofit organizations’ assets. The methodology adopted for this purpose relies on a course that goes from a more abstract approach – the gathering and analysis of the (actual and expected) legislation concerning the endowment funds – and ends with a more concrete one – the study of the demands and challenges faced by a few endowments funds based in the state of São Paulo that were interviewed by the author. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-05-25T18:28:06Z |
dc.date.available.fl_str_mv |
2016-05-25T18:28:06Z |
dc.date.issued.fl_str_mv |
2016-04-15 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SPALDING, Erika. Os fundos patrimoniais endowment no Brasil. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/16554 |
identifier_str_mv |
SPALDING, Erika. Os fundos patrimoniais endowment no Brasil. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
url |
http://hdl.handle.net/10438/16554 |
dc.language.iso.fl_str_mv |
por |
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por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
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