Do you want to sponsor an exhibition through ProAc / ICMS?

Party Nature project counts on the federal incentive of the Rouanet law and with the state incentive of Proac.

What is the project?

A photographic project that unites João Marcos Rosa's images of nature and wildlife and Andrea Goldschmidt's photos of the popular Brazilian festivals with the aim of showing the incredible visual relation that exists between what people see in their surroundings and what they create in their popular festivals.

Images of the 6 Brazilian biomes and more than 30 popular festivals that happen from north to south of the country, in a project that shows the differences and the typical identity of each of the regions of Brazil.

Who is it for?
  • To children and young people from all over Brazil.

  • To elementary and middle school teachers who want to develop different activities that use art as the basis for the discussion of several relevant and current subjects.

  • To foreigners from all over the world who would like to get to know Brazil better.

What is it composed of?
  • A photographic exhibition with 36 images accompanied by explanatory texts about the biomes and the popular festivals that they illustrate

  • A book with complementary content images

  • A multimedia platform with complementary information and spaces for exchanging information between teachers

  • Explanatory and motivational lectures

How to support?
  • The project is registered in the Rouanet and Proac laws so it is possible (for companies that operate in Brazil) to become a sponsor using tax incentives

  • If you want to take the project to your company, we can think of a format that suits your needs and demands.

  • If you want to take the project to other regions, the expansions are not yet defined and therefore we can think together of how to make this happen in the short term.

What are the main benefits to the sponsors?
  • Exposing your brand to a targeted audience

  • Possibility of developing actions of relationship with this public

  • Copies of the book for distribution to its customers

  • Setting up an exhibition in a place of your choice

  • Talk with the artists for the audience of your choice

Frequently Asked Question

What is the Proac/ICMS?

The ProAC / ICMS (São Paulo state incentive law) allows taxpayers to allocate up to 3% of this tax to cultural projects.

How do I know if my company is able to use this incentive?

There is no maximum and minimum size for a company to use this type of incentive: companies of any size can be sponsors. They just have to be taxpayers of the ICMS and be registered in the site of the Treasury Secretary. Every company that is ICMS taxpayer in the State of São Paulo, that has payed any ICMS the previous year and is up to date with the fiscal obligations can do the request for prior accreditation on the website of the Finance Secretariat (

What projects can I support?

The projects that can receive your sponsorship are those that have already been evaluated and approved by the São Paulo's Project Evaluation Commission (CAP) of the Secretary of Culture, taking into account the public and artistic interests of the proposals submitted, cost compatibility, demonstrated capacity by the proponent and by the technical / artistic responsible for the realization of the project, in addition to compliance with the legislation regarding ProAC ICMS.
You can support as many projects as you like, as long as you do not exceed the amount allowed by the legislation wich is 3% of the ICMS due.

O limite é de 3% do valor do ICMS pago pela empresa, mas a Lei que criou o ProAC ICMS estabeleceu um teto máximo de quanto o Estado pode destinar ao programa a cada ano. Este limite é de até 0,2% da parte estadual do ICMS arrecadado no ano anterior. Sendo assim, no início do ano, a Fazenda publica um decreto informando qual será o valor, em Reais, disponível para aquele exercício. Devido à grande demanda de projetos buscando patrocínio, é possível que a verba seja totalmente utilizada mesmo que a empresa, individualmente, ainda não tenha repassado todo o valor que ela poderia utilizar no ProAC ICMS.

The limit is 3% of the value of ICMS paid by the company, but the Law that created the ProAC ICMS established a maximum value of how much the State can allocate to the program each year. This limit is up to 0.2% of the state part of ICMS collected in the previous year. Thus, at the beginning of the year, the Treasury publishes a decree stating what the value, in Reais, will be available for that year. Due to the high demand for projects seeking sponsorship, it is possible that the budget will be fully utilized even if the company individually has not yet passed on all the amount it could use in ProAC ICMS.

What are the steps to use the incentive?

For your company to benefit from ProAC's tax benefit, you must credit it as a sponsor on the SEFAZ (State of São Paulo Finance Department) website.
At the beginning of the month following the application, SEFAZ verifies that the company complies with the requirements established by the legislation, enabling it in the system.
From that moment, the company can sponsor projects approved by ProAC through the SEFAZ system itself, which calculates, every month, the maximum sponsorship values ​​that can be used.
The company then issues bank tickets (via the SEFAZ system) to sponsor the cultural projects it has chosen (and have been previously approved in ProAC), and must pay these tickets until the last business day of the month of issue.
After payment of bank statements, the company can write 100% of the amount invested in the projects as ICMS credit for that month. That is, in the case of investing 2% of the value of ICMS taxed in a given month in a ProAC approved project, the company will have to pay only the remaining 98% to the Treasury for the month in question.

How does the company get back the value of the sponsorship?

The amount passed on to proponents in the form of sponsorship via ProAC is deducted from ICMS due by the company within the same month. The return on invested value, therefore, is practically immediate.