CORPORATE GOVERNANCE: ANALYSIS OF GOOD PRACTICES IN A RELIGIOUS INSTITUTION

The Third Sector Organizations (TSO) are private nonprofits organizations that seek to fulfill the needs of social groups that neither the State nor the market has interest to be out of your logic usually his performance is set in philanthropic associations, educational, health and social activities. The religious institutions are part of this segment for determination of civil law. By highlighting the Presbyterian Church of Brazil which in addition to religious education has a stake in the fields of health, school education, charity work especially to its members and goers. This study through qualitative research of descriptive and exploratory type of single case study with three units of analysis, with collection of documentary data and semi-structured interview, verified that the surveyed churches adhere to best practices of corporate governance principles, by the administrative structure and conduct and ethical codes, can serve as administrative guidance to other religious institutions.