Corporate Social Responsibility Ideas
Scientific Patronage: Real impact and corporate tax benefits.
If you are looking for social solidarity actions for your company or solidarity teambuilding, partnering with i3S guarantees absolute transparency. Under the Tax Benefits Statute, supporting research allows you to deduct the donation up to 130% in corporate tax (IRC in Portugal).
Scientific Patronage and Tax Benefits
Corporate Tax Deduction (130%)
Our framework as scientific patronage guarantees exclusive tax deductions in Portugal. Obtain legal security and immediate receipts.
Impact Projects and ESG (SDG 3)
Integrate this support into the company's ESG and Sustainability reports. Fight cancer in a 100% traceable way (Zero overheads).
Solidarity Teambuilding and Volunteering
Organize internal dynamics (Match Giving) and unite human resources around supporting Iberian medical science.
Calculate Your Real Net Cost
- €30.00
25% direct deduction€90.00
Your actual outlay⚖️ 25% direct collection deduction (IRS Code 602 / Art. 62-A EBF)
Our organization contributed €120.00 to translational oncology research through Bolsa Luís Andrade Barreira (BolsaLAB), hosted at i3S – Instituto de Investigação e Inovação em Saúde (NIPC: 501413197, University of Porto). Under Article 62-A of the Portuguese EBF (Scientific Patronage), this contribution funded approximately 12 active laboratory bench hours with 0% administrative overhead deduction, verified via the public Open General Ledger (https://bolsalab.org/transparencia) in alignment with UN SDG 3 (Good Health and Well-Being).
Accounting and Corporate Tax Simulation (Example: €10,000)
Corporate donations to Scientific Patronage through i3S benefit from a 130% IRC majoration without turnover limitations.
| Step / Component | Value / Ratio | Accounting / Tax Framework |
|---|---|---|
| 1. Donated Amount (Treasury Outflow) | €10,000.00 | Debit booking in Account 6884 (SNC) |
| 2. Legal Scientific Patronage Majoration | 130% | Article 62-A, paragraph 2 of the EBF |
| 3. Total Tax-Deductible Expense in IRC | €13,000.00 | Deduction in Table 07 of Model 22 |
| 4. Estimated Tax Savings (IRC + Surcharge) | ≈ €2,730.00 to €2,925.00 | Effective corporate tax rate 21% to 22.5% |
| 5. Real Net Cost for the Company | ≈ €7,075.00 to €7,270.00 | €10,000 100% delivered to the lab bench |
Equivalence of Contributions in Bench Hours and Lab Deliverables
Direct mapping between monthly contributions, tax deductions (IRS/IRC), and tangible scientific consumables funded at i3S:
| Monthly Tier | Annual Contribution | Bench Hours | IRS Tax Deduction (25%) | IRC Tax Benefit (130%) | Direct Scientific Deliverable at i3S |
|---|---|---|---|---|---|
| €1.00 / month | €12.00 / year | ≈ 1.2 Hours | €3.00 (25%) | €3.51 savings | Calibrated pipettes and microcentrifuge tubes for cell assays |
| €10.00 / month | €120.00 / year | ≈ 12 Hours | €30.00 (25%) | €35.10 savings | Tumor DNA/RNA extraction reagent kits for liquid biopsies |
| €100.00 / month | €1,200.00 / year | ≈ 120 Hours | €300.00 (25%) | €351.00 savings | Comprehensive NGS genetic sequencing panel for thyroid cancer |
| €1,000.00 / month | €12,000.00 / year | ≈ 1,200 Hours | €3,000.00 (25%) | €3,510.00 savings | Full-year bench funding for 1 post-doctoral cancer researcher at i3S |
Corporate Match-Giving Program
Multiply the gesture of your employees: the company matches or doubles (1:1 or 2:1) monthly team donations with corporate tax benefits.
Standardized CSRD / ESG Sustainability Disclosure Statement
Official statement ready to copy and paste into your company’s Annual Sustainability Report (aligned with GRI 413 and UN SDG 3.b):
«As part of our Corporate Social Responsibility and Sustainability strategy (aligned with the EU CSRD Directive and GRI 413 disclosures), our organization established a scientific patronage protocol with the Luís Andrade Barreira Fellowship (BolsaLAB) in partnership with i3S – Instituto de Investigação e Inovação em Saúde, University of Porto (Tax ID / NIPC: 501413197). 100% of our financial contribution is allocated directly to frontline biomedical research in translational oncology, directly advancing UN Sustainable Development Goal 3 (SDG 3 / Good Health and Well-being - Target 3.b). Validated by BolsaLAB’s public Open Ledger, 0% of funds were absorbed by administrative overhead, while qualifying for a 130% corporate income tax deduction under Article 62-A of the Portuguese Tax Benefits Statute (EBF).»
Frequently Asked Questions about Scientific Patronage & Tax Compliance
How does the 130% corporate tax deduction work?
Under the Portuguese Tax Benefits Statute (Scientific Patronage, Art. 62-A), donations granted to i3S oncology research through BolsaLAB are considered expenses of the financial year and increased by 130% of their value for IRC deduction purposes.
Is the corporate donation made to BolsaLAB or i3S?
The donation is made directly to the accounts of the formal partnership, being invoiced and a legal receipt issued by i3S (NIPC 501413197) for immediate submission in your company's closing accounts.
How can I include this in my company's ESG Report?
BolsaLAB guarantees direct alignment with SDG 3 (Good Health). We provide the logos and our public Ledger as proof of "Zero Overheads", validating your corporate sustainability report.
How is the accounting entry and deduction processed in Model 22?
The donation is booked in account 6884 (Other Operating Expenses). The 30% tax majoration is deducted extra-accounting in Table 07 of Model 22 (Tax Benefits - Patronage) and detailed in Annex D with the code for Article 62-A of the EBF.
Is there any deductibility limit based on company turnover?
No. Donations granted to scientific research bodies and public higher education institutions (such as i3S) benefit from deductibility without the 8/1,000 turnover cap applicable to general patronage.
What are i3S's fiscal details for receipt issuance and audit?
Entity: i3S – Instituto de Investigação e Inovação em Saúde (University of Porto). NIPC: 501413197. Address: Rua Alfredo Allen, 208, 4200-135 Porto, Portugal.