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A civil society organization, a dream, and a suspicious pix transfer

Jul 2026 · Revista Brasileira de Casos de Ensino em Administração · Vol 16, pp. e98711 · 0 citations · 6 references

Abstract

This case examines the challenges of establishing and managing a civil society organization (CSO) dedicated to supporting youth living in vulnerable communities, with emphasis on financial sustainability, governance, and ethics. It follows Lucas and Rafael, two young residents of a low-income community, who found VOZ (Valorização de Oportunidades para Jovens – Advancing Opportunities for Youth) and, two years later, face the dilemma of whether tp accept a BRL 3 million public transfer conditioned on returning 30% to the sponsoring legislator as an illegal kickback. The case articulates the ethical, operational, and strategic dilemmas inherent in managing CSOs in socially vulnerable contexts, grounding the fictional narrative in the real mechanism of Brazilian legislative earmarks (emendas PIX) and their legal and reputational implications, thereby contributing to discussions on governance, transparency, financial sustainability, and accountability in CSOs.

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