{"id":1705815,"date":"2026-02-03T14:37:00","date_gmt":"2026-02-03T17:37:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1705815"},"modified":"2026-02-03T15:57:14","modified_gmt":"2026-02-03T18:57:14","slug":"fundacoes-sefaz-rn","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/fundacoes-sefaz-rn\/","title":{"rendered":"Funda\u00e7\u00f5es: resumo de direito civil para a SEFAZ RN"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, pessoal, tudo bem? Neste artigo n\u00f3s estudaremos sobre as <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">funda\u00e7\u00f5es<\/mark><\/strong>, com foco no concurso da <a href=\"https:\/\/www.sefaz.rn.gov.br\/\" target=\"_blank\" rel=\"noreferrer noopener\">Secretaria de Estado da Fazenda do Rio Grande do Norte (SEFAZ RN)<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn.jpg\" alt=\"Funda\u00e7\u00f5es: resumo de direito civil para a SEFAZ RN\" class=\"wp-image-1227510\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn-610x343.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn-150x84.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Bons estudos!<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-introducao\" data-level=\"2\">Introdu\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-resumo-sobre-as-fundacoes-para-a-sefaz-rn\" data-level=\"2\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN<\/a><\/li><li><a href=\"#h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-estatuto\" data-level=\"2\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: estatuto<\/a><\/li><li><a href=\"#h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-destinacao-dos-bens\" data-level=\"2\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: destina\u00e7\u00e3o dos bens<\/a><\/li><li><a href=\"#h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-extincao\" data-level=\"2\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: extin\u00e7\u00e3o<\/a><\/li><li><a href=\"#h-conclusao\" data-level=\"2\">Conclus\u00e3o<\/a><\/li><li><a href=\"#h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\" data-level=\"2\">Quer saber tudo sobre concursos previstos? Confira nossos artigos!<\/a><\/li><li><a href=\"#cursos\" data-level=\"2\">Quer se preparar para o concurso Sefaz RN?<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-sefaz-ec\" id=\"box-assinatura\">\n        <h2 class=\"titulo-assinatura\">Cursos para o Concurso Sefaz RN<\/h2>\n        <p class=\"subtitulo-assinatura\">Estude conosco para a Sefaz RN!<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sefaz-rn\/\" role=\"button\" rel=\"noopener noreferrer\">INICIAR PREPARA\u00c7\u00c3O<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-introducao\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Introdu\u00e7\u00e3o<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>art. 44 da Lei 10.406\/2002 (C\u00f3digo Civil)<\/strong> elenca o <strong>rol de pessoas jur\u00eddicas de direito privado <\/strong>reconhecidas pelo direito civil brasileiro, a saber:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Associa\u00e7\u00f5es<\/strong>;<\/li>\n\n\n\n<li><strong>Sociedades<\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">Funda\u00e7\u00f5es<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong>Organiza\u00e7\u00f5es religiosas<\/strong>;<\/li>\n\n\n\n<li><strong>Partidos pol\u00edticos<\/strong>; e,<\/li>\n\n\n\n<li><strong>Empreendimentos de economia solid\u00e1ria<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Neste artigo, abordaremos os principais aspectos acerca das funda\u00e7\u00f5es, \u00e0 luz das disposi\u00e7\u00f5es do C\u00f3digo Civil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-resumo-sobre-as-fundacoes-para-a-sefaz-rn\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em resumo, as funda\u00e7\u00f5es s\u00e3o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">pessoas jur\u00eddicas constitu\u00eddas por um conjunto de bens destinados, pelo instituidor, \u00e0 consecu\u00e7\u00e3o de um objetivo espec\u00edfico<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para isso, o C\u00f3digo Civil admite que a destina\u00e7\u00e3o dos bens ocorra tanto em vida, mediante <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">escritura p\u00fablica<\/mark><\/strong>, quanto ap\u00f3s a morte do instituidor, por meio de <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">testamento<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em rela\u00e7\u00e3o aos objetivos das funda\u00e7\u00f5es, a norma elenca o seguinte <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">rol taxativo de atividades permitidas<\/mark><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Assist\u00eancia social<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Cultura<\/mark><\/strong>, defesa e conserva\u00e7\u00e3o do <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">patrim\u00f4nio hist\u00f3rico e art\u00edstico<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Educa\u00e7\u00e3o<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Sa\u00fade<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Seguran\u00e7a alimentar e nutricional<\/mark><\/strong>;<\/li>\n\n\n\n<li>Defesa, preserva\u00e7\u00e3o e conserva\u00e7\u00e3o do<strong> <mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">meio ambiente<\/mark><\/strong> e promo\u00e7\u00e3o do <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">desenvolvimento sustent\u00e1vel<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Pesquisa cient\u00edfica<\/mark><\/strong>, desenvolvimento de tecnologias alternativas, moderniza\u00e7\u00e3o de sistemas de gest\u00e3o, produ\u00e7\u00e3o e divulga\u00e7\u00e3o de informa\u00e7\u00f5es e conhecimentos t\u00e9cnicos e cient\u00edficos;<\/li>\n\n\n\n<li>Promo\u00e7\u00e3o da <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">\u00e9tica<\/mark><\/strong>, da <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">cidadania<\/mark><\/strong>, da <mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\"><strong>democracia<\/strong> <\/mark>e dos <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">direitos humanos<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\">Atividades religiosas<\/mark><\/strong>;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, verifica-se que as funda\u00e7\u00f5es possuem <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">finalidade n\u00e3o lucrativa<\/mark><\/strong>, haja vista a <strong>natureza n\u00e3o econ\u00f4mica das atividades desenvolvidas<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, segundo o C\u00f3digo Civil, o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">instituidor tamb\u00e9m pode declarar a forma de administra\u00e7\u00e3o da funda\u00e7\u00e3o<\/mark><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-estatuto\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: estatuto<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quando da destina\u00e7\u00e3o dos bens, o <strong>instituidor da funda\u00e7\u00e3o deve indicar o nome da pessoa a quem ser\u00e1 cometida a aplica\u00e7\u00e3o do patrim\u00f4nio transferido.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, o C\u00f3digo Civil disp\u00f5e que a essa pessoa (indicada pelo instituidor) compete <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">adotar as provid\u00eancias devidas para elabora\u00e7\u00e3o do estatuto da funda\u00e7\u00e3o<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pessoal, o estatuto estabelece as regras de funcionamento da funda\u00e7\u00e3o em seus diversos aspectos e, naturalmente, deve observar todas as disposi\u00e7\u00f5es legais atinentes, inclusive, \u00e0s finalidades admitidas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, o <strong>instituidor tamb\u00e9m estabelecer\u00e1 o prazo m\u00e1ximo para a elabora\u00e7\u00e3o do estatuto, <\/strong>de forma que a <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">sua inobserv\u00e2ncia transfere a obriga\u00e7\u00e3o para o Minist\u00e9rio P\u00fablico<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em caso de <strong>omiss\u00e3o no estabelecimento de prazo para elabora\u00e7\u00e3o do estatuto<\/strong>, todavia, o C\u00f3digo Civil instituiu o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">prazo m\u00e1ximo de 180 (cento e oitenta) dias<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por outro lado, uma vez elaborado o estatuto, sua <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">altera\u00e7\u00e3o tamb\u00e9m carece de procedimento especial<\/mark><\/strong>. Nesse sentido, exige-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">Delibera\u00e7\u00e3o de 2\/3 (dois ter\u00e7os) dos competentes para gerir\/representar a funda\u00e7\u00e3o<\/mark><\/strong>;<\/li>\n\n\n\n<li>Que a altera\u00e7\u00e3o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">n\u00e3o contrarie\/desvirtue a finalidade da funda\u00e7\u00e3o<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">Aprova\u00e7\u00e3o pelo Minist\u00e9rio P\u00fablico<\/mark><\/strong> no prazo de <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">at\u00e9 45 (quarenta e cinco) dias<\/mark><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Em rela\u00e7\u00e3o \u00e0 <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">aprova\u00e7\u00e3o do <em>Parquet<\/em><\/mark><\/strong>, o C\u00f3digo Civil estabelece que, <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\"><strong>caso n\u00e3o seja observado o prazo legal<\/strong> <strong>ou diante da negativa de aprova\u00e7\u00e3o<\/strong><\/mark>, tal fato pode ser levado ao conhecimento do Poder Judici\u00e1rio, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">podendo o juiz suprir a aprova\u00e7\u00e3o ministerial mediante requerimento da parte<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, <strong>quando a <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">altera\u00e7\u00e3o do estatuto<\/mark> n\u00e3o ocorrer por vota\u00e7\u00e3o un\u00e2nime<\/strong>, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">ao submeter o texto \u00e0 aprova\u00e7\u00e3o do Minist\u00e9rio P\u00fablico<\/mark><\/strong>, os <strong>administradores requerer\u00e3o a <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">cientifica\u00e7\u00e3o da minoria vencida<\/mark><\/strong> para fins de <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">impugna\u00e7\u00e3o, se for o caso, no prazo de 10 (dez) dias<\/mark><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-destinacao-dos-bens\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: destina\u00e7\u00e3o dos bens<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme o C\u00f3digo Civil, uma vez constitu\u00edda a funda\u00e7\u00e3o por neg\u00f3cio jur\u00eddico entre vivos, o <strong>instituidor fica obrigado a transferir a propriedade, ou outro direito real, sobre os bens indicados<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por\u00e9m, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">caso n\u00e3o os transfiram<\/mark><\/strong>, caber\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">registro dos bens em nome da funda\u00e7\u00e3o mediante mandado judicial<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, quando <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">verificada a insufici\u00eancia dos bens transferidos<\/mark><\/strong> para a constitui\u00e7\u00e3o da funda\u00e7\u00e3o, esses <mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\"><strong>bens ser\u00e3o incorporados em outra funda\u00e7\u00e3o com finalidade igual ou semelhante<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-color\">, <strong>a menos que o instituidor disponha de forma diferente<\/strong>.<\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-resumo-sobre-as-fundacoes-para-a-sefaz-rn-extincao\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Resumo sobre as funda\u00e7\u00f5es para a SEFAZ RN: extin\u00e7\u00e3o<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme o C\u00f3digo Civil, h\u00e1 situa\u00e7\u00f5es em que a <strong>finalidade da funda\u00e7\u00e3o pode tornar-se il\u00edcita, imposs\u00edvel ou in\u00fatil<\/strong>. Al\u00e9m disso, <strong>pode vencer o prazo de exist\u00eancia da funda\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesses casos, portanto, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">compete ao Minist\u00e9rio P\u00fablico ou a qualquer interessado promover a extin\u00e7\u00e3o da funda\u00e7\u00e3o<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, haver\u00e1, <strong>por designa\u00e7\u00e3o de juiz competente<\/strong>, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">incorpora\u00e7\u00e3o do patrim\u00f4nio da funda\u00e7\u00e3o extinta a outra com finalidade igual ou semelhante<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todavia, <strong>caso haja disposi\u00e7\u00f5es espec\u00edficas no estatuto ou no ato constitutivo acerca da disposi\u00e7\u00e3o do patrim\u00f4nio da funda\u00e7\u00e3o extinta<\/strong>, elas <strong>ter\u00e3o prefer\u00eancia<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">Conclus\u00e3o<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pessoal, finalizamos aqui este resumo sobre as funda\u00e7\u00f5es para o concurso da Secretaria de Estado da Fazenda do Rio Grande do Norte (SEFAZ RN).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Espero voc\u00eas em um pr\u00f3ximo artigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Grande abra\u00e7o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rafael Chaves<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background wp-block-paragraph\"><strong>Saiba mais: <a href=\"https:\/\/concursos.estrategia.com\/portal\/concurso-sefaz-rn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concurso SEFAZ RN<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/concursos.estrategia.com\/portal\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/concursos.estrategia.com\/portal\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos\">Quer se preparar para o concurso Sefaz RN?<\/h2>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-sefaz-ec\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Cursos para Sefaz RN<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude conosco para a Sefaz RN!<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sefaz-rn\/\" role=\"button\" rel=\"noopener noreferrer\">INICIAR PREPARA\u00c7\u00c3O<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal, tudo bem? Neste artigo n\u00f3s estudaremos sobre as funda\u00e7\u00f5es, com foco no concurso da Secretaria de Estado da Fazenda do Rio Grande do Norte (SEFAZ RN). Bons estudos! Cursos para o Concurso Sefaz RN Estude conosco para a Sefaz RN! INICIAR PREPARA\u00c7\u00c3O Introdu\u00e7\u00e3o O art. 44 da Lei 10.406\/2002 (C\u00f3digo Civil) elenca o [&hellip;]<\/p>\n","protected":false},"author":2261,"featured_media":1227510,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219983],"class_list":["post-1705815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-rn"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Funda\u00e7\u00f5es: resumo de direito civil para a SEFAZ RN<\/title>\n<meta name=\"description\" content=\"Aprenda sobre as funda\u00e7\u00f5es, \u00e0 luz do CTN, para o concurso da Secretaria de Estado da Fazenda do Rio Grande do Norte (SEFAZ RN).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/concursos.estrategia.com\/portal\/fundacoes-sefaz-rn\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Funda\u00e7\u00f5es: resumo de direito civil para a SEFAZ RN\" \/>\n<meta property=\"og:description\" content=\"Aprenda sobre as funda\u00e7\u00f5es, \u00e0 luz do CTN, para o concurso da Secretaria de Estado da Fazenda do Rio Grande do Norte (SEFAZ RN).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/concursos.estrategia.com\/portal\/fundacoes-sefaz-rn\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-03T17:37:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-03T18:57:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/06\/05083940\/sefaz-rn.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"432\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rafael Ferreira Chaves\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rafael Ferreira Chaves\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/fundacoes-sefaz-rn\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/fundacoes-sefaz-rn\\\/\"},\"author\":{\"name\":\"Rafael Ferreira Chaves\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#\\\/schema\\\/person\\\/545cce8f1c81268ec2ca202a954284e1\"},\"headline\":\"Funda\u00e7\u00f5es: resumo de direito civil para a SEFAZ RN\",\"datePublished\":\"2026-02-03T17:37:00+00:00\",\"dateModified\":\"2026-02-03T18:57:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/fundacoes-sefaz-rn\\\/\"},\"wordCount\":1035,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/fundacoes-sefaz-rn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2023\\\/06\\\/05083940\\\/sefaz-rn.jpg\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - 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15\u00ba andar - Alphaville\",\"addressLocality\":\"Barueri\",\"addressRegion\":\"SP\",\"postalCode\":\"06455-030\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/estrategiaconcursos\\\/?hl=pt-br\",\"https:\\\/\\\/facebook.com\\\/EstrategiaConcursos\",\"https:\\\/\\\/www.youtube.com\\\/@EstrategiaConcursosBrasil\",\"https:\\\/\\\/x.com\\\/EstratConcursos\",\"https:\\\/\\\/play.google.com\\\/store\\\/apps\\\/details?id=br.com.estrategiaeducacional.concursos\",\"https:\\\/\\\/www.reclameaqui.com.br\\\/empresa\\\/estrategia-concursos\\\/\",\"https:\\\/\\\/br.linkedin.com\\\/company\\\/estrat-gia-concursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#\\\/schema\\\/person\\\/545cce8f1c81268ec2ca202a954284e1\",\"name\":\"Rafael Ferreira Chaves\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d43172b7c8451a76fe991e14bf7b661f56fcd3e9d8f44dcd92c997cfaf1286f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d43172b7c8451a76fe991e14bf7b661f56fcd3e9d8f44dcd92c997cfaf1286f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7d43172b7c8451a76fe991e14bf7b661f56fcd3e9d8f44dcd92c997cfaf1286f?s=96&d=mm&r=g\",\"caption\":\"Rafael Ferreira Chaves\"},\"description\":\"Engenheiro Civil formado pela Universidade Federal do Piau\u00ed - 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