Recently renewed for another five years, the Sports Incentive Law (LIE) set a fundraising record in 2021. In all, R$ 488.9 million were obtained, which is equivalent to 70% more than was recorded in the previous year. However, inequality in the distribution of money persists. That’s what the report Sponsors Incentives of Brazilian Sportdeveloped by the agency Sporting Attitude.
The LIE, which will be in force until 2027allows individuals and legal entities to allocate part of the income tax due to sports projects approved by the Special Secretariat for Sportfrom the federal government.
Data obtained by Attitude Esportiva, via the Access to Information Law (LAI), show an increase not only in the volume of funds raised, but also a 62% increase in the number of entities benefited, from 504 to 814, and 80% in the total number of projects executed, jumping from 788 to 1,419.
“This is great news for the national sport, especially as there is a prospect that growth will advance even further next year. In this sense, the assessment is very positive, since the LIE enables initiatives with an important impact on society”, said Fernando Augusto Cury, partner at Attitude Esportiva and responsible for the study.
Southeast concentrates resources
Despite the advances, the report shows that the inequality in the distribution of resources, the main historical problem of the LIE, persisted in 2021. Alone, the Southeast Region captured 74.42% of the resources. São Paulo had 41.61%, followed by Rio de Janeiro (15.44%) and Minas Gerais (14.01%). The percentages of these two states are close to those obtained by the South Region, which received 15.02% of the amount.
Meanwhile, if the volumes destined for the North, Northeast and Midwest are added together, the total is equivalent to 10% of the resources. The state that received the most transfers from the LIE was Maranhão, with 1.65% of the total. Acre, Rondônia and Roraima were not contemplated, while Amapá received R$ 100.
Cury believes that the decentralization of LIE resources involves taking more information to states that are little or not benefited by the law.
“Sport as a whole needs more visibility, and that must be seen in different ways. On the one hand, the population and companies know less than they should about sports initiatives, as well as possible ways to support them. On the other hand, entities also need information and adequate training to capture the resources they need for their projects,” he said.
Mining companies dominate ranking
According to the report by Attitude Esportiva, the main contributors to the LIE in 2021 were mining companies. They stand out in the top ten positions. The exceptions are the group of individual donors and B3.
The current list differs from previous years, when it was common for companies in the financial, insurance or consumer goods sector to be at the top of the ranking of contributors.
THE Vale S/A was the one that allocated the most resources to LIE, with the right to an increase in transfers, from R$30 million in 2020 to almost R$100 million last year. The 20 companies that invested the most resources were responsible for 40% of the total transferred in the period. They represent 1% of the 1,820 PJ sponsors.
Reduce dependence on big
“Here, the challenge is to reduce dependence on large investors, attracting new companies to contribute to the LIE. This involves initiatives that facilitate the dialogue between sport and companies. By supporting a sports initiative, the company can gain a very important image and return to society”, highlighted Cury.
For the first time, the participation of the group of individuals was detailed in the available data. In 2021, more than 3,400 individuals made donations to LIE, totaling around R$11 million, equivalent to 2.37% of the amount raised. The percentage is second only to Vale in the ranking of sponsors.