Reference hospital in pediatrics leads national campaign to expand the use of a mechanism that does not generate additional costs for taxpayers
Every year, millions of Brazilians submit their Income Tax declaration without knowing that they can help finance social projects and without spending anything extra to do so.
Since 1990, Brazilian legislation has allowed individuals and legal entities to allocate part of the tax due to initiatives aimed mainly at protecting children and adolescents. In practice, the taxpayer only decides where a portion of the tax will be directed, instead of leaving it entirely with the National Treasury.
Despite this, the mechanism is still poorly understood.
According to data from the Federal Revenue, the potential for allocation via Income Tax in Brazil reached R$14.59 billion in 2025. However, only R$413.9 million was actually allocated – equivalent to 2.84% of the possible total.
In practice, more than R$14 billion fails to reach social projects and institutions that work directly in areas such as health, protection and child development every year.
Hospital mobilizes national campaign
Among the institutions that depend on this type of resource is the Pequeno Príncipe Hospital, in Curitiba – considered a reference in children’s medicine and internationally recognized.
Philanthropic, the hospital serves children and adolescents across the country, with more than 70% of care provided by the Unified Health System (SUS).
In 2025 alone, the institution recorded:
• 258,554 outpatient visits
• 20,534 surgeries
• 21,637 hospitalizations
• more than 1 million exams
• 308 transplants
With 369 beds – 76 of which are ICU beds – and a highly specialized structure, the hospital has more than 40 pediatric areas, functioning as a complete child care complex.
To increase awareness about the destination of IR, the institution launched a national campaign focusing on the simplicity of the process.
“The money already exists. We just need to decide where it will go”, says executive director, Ety Cristina Forte Carneiro.
Rising costs and structural challenge
Advances in medicine in recent decades have brought important gains, but have also significantly increased treatment costs — especially in highly complex pediatric hospitals.
High-cost medicines, advanced therapies and sophisticated diagnostic technologies are often not fully covered by public system tables.
“There are medications that can cost more than R$12,000 per ampoule and that are not fully covered. When this happens, the hospital needs to find alternatives to guarantee treatment”, explains Carneiro.
Another challenge is the lag in the amounts paid by the SUS.
“Medicine has evolved much faster than health financing mechanisms. And those who end up absorbing this difference are the institutions that offer highly complex treatments”, says technical director, Cassio Sum.
Direct impact of destination
In the last three years, the allocation of Income Tax allowed R$136 million to be directed to the hospital for assistance, research and innovation projects.
In 2025 alone, R$43.1 million were raised, with the participation of more than 4 thousand individuals and 322 companies.
The growth reflects greater awareness: more than 70% of donors return to allocate resources in the following years.
Still, the volume is far from the national potential.
Citizen participation
For experts, the allocation of Income Tax goes beyond a gesture of solidarity.
“Earning taxes is not charity. It is citizen participation in the country’s destiny”, says Carneiro.
In a scenario of regional inequalities, specialized hospitals end up becoming a national reference, receiving patients from different regions for complex treatments.
In this context, expanding the destination culture can represent a direct reinforcement of the health system and social development.
“When the taxpayer decides to allocate part of the tax, he chooses to invest directly in health, science and the future of Brazilian children”, he says.
How to make the allocation
The process is simple and carried out within the Federal Revenue program itself:
1. Access “Donations directly in the declaration”
2. Choose the Municipal Fund for Children and Adolescents
3. Select Curitiba – PR
4. Enter the amount available for allocation
5. Generate and pay DARF by May 29, 2026
After payment, you must send proof via the institution’s website.
Ultimately, the decision is in the hands of the taxpayer.
Because targeting part of the tax doesn’t just change numbers, it can change stories.
*This text does not necessarily reflect the opinion of Jovem Pan.
