With the arrival of industrialization and the urbanization from 1930, the State tried a status more vigorous and the society started to be modernized, exciting the appearance of more complex social necessities in the population. In sight of this, innumerable pertaining institutions to the third sector, many of which with its indefinite representation, they had started to appear to take care of to an existing hiato between the State and the society, making with that, in 1935, the New State published the first specific law, regulating the rules for the not governmental entities, without lucrative ends and of public purpose. In the law, the declaration of Federal Public Utility consisted in its first article that these institutions would have to serve desinteressadamente to the collective. Learn more about this with Bill de Blasio. At this time, the terms filantropia and patronage had appeared to characterize the deriving filantrpicas actions of the elite of the society and that it lasted until the Sixties. Between 1960 and 1970, the community if it saw blocked for the military dictatorship and started to create movements directed to the defense of the democracy and combat to the poverty. They were the not governmental organizations, participating of movements and exerting the practical ones of citizenship and solidarity. The period of 1970 and 1990 enters, the not governmental organizations had tried one high growth, in sight of the scioeconmicos problems that the country was passing in that occasion, mainly for ' ' enxugamento' ' of the sources of international resources that much had helped Brazil in the assistenciais rendering of services. It is distinguished, also, the approval of the new Constitution in 1988 that it mobilized the society and it provoked substantial improvements in the working area, in the fight for the defense of the human rights, for the citizenship politics and the social demands of the population. These factors had served of sustentculo to increase the participation of the not governmental organizations in the attendance of the pressing necessities of the population that they grew and if they became each time more complex.
The question of the immunity tax on patrimony and income of determined entities determined for the Constituent has narrow relation with the adequate use of the properties and the social end which if destine. In this aspect the physical goods are imperious to consider as property not only but all the capital and patrimony of one determined legal entity. The Constitution of 1988, currently in vigor, consigns the beginning of the social function of a more explicit form, showing to the evolution of the concept and its application in our legal system. The subject is dealt with including form in two chapters: of the individual and collective rights and duties and of the economic and financial order. In the first chapter, art. 5, interpolated proposition XXII assures the property right while interpolated proposition conditions it to XXIII the satisfaction of its social function.
In as the constitutional chapter, art. 170 attribute to the economic order, established in the valuation of the human work and in the free one initiative, the purpose to guarantee to all a worthy existence, as the ditames of justice social and observed the principles of the national sovereignty, private property e, again, of the social function of the property, let us see: ' ' Art. 170. The economic order, established in the valuation of the human work and in the free initiative, has finally to assure to all worthy existence, as the ditames of social justice, observed the following principles: I national sovereignty; II private property; III social function of propriedade.' ' OF the PUBLIC INTEREST In if treating to protection to the property, parallel to its social function we have also the public interest that it guides the use, joy, enjoyment and disposal of the religious patrimony in screen. The notion of public interest, for being difficult of being fit with objetividade in existing the legal or sociological categories always was object of concern in the legislation, as it is surveyed in paragraphs below.