Donors and Taxation

About you

You are an association and want to encourage companies or private individuals to make a donation to your association.

You are an association and want to know if you can deliver tax receipts in exchange for donations made to your association.

You are a donor, company or private individual, and want to know what tax deductions you are entitled to following your donation.

Taxation in France

Associations receiving donations from companies or private individuals, can deliver tax receipts to allow them to benefit from tax deductions.

The table below compares the tax ince”ntives offered to donors

Patronage art. 238 CGI (French Tax Code) Réduction d’impôt (art. 200 CGI) (French Tax Code)
Donors who can benefit from this measure
  • • Companies subject to corporation tax
    • Companies subject to income tax
  • • Private individuals resident in France for tax purposes
    • Companies subject to income tax
Form of donation
  • • Cash donations
    • Donations in kind (providing material, premises, personnel)
  • • Cash donations
    • Membership subscriptions
    • Expenses incurred by volunteers (subject to documentary evidence
Condition governing payment
  • • Absence of compensation to donor
    • Please note: corporate donation should not be confused with sponsorship which is financial support in return for a direct benefit from the beneficiary
  • • Absence of direct or indirect compensation to donor
    • Examples:
    • Granting of voting rights (institutional compensation) does not constitute compensation
    • A compensation can be considered as providing a service in exchange for a donation or privileged access to advice unless these services are offered to the public as a whole regardless of whether they are donors or not
Beneficiary organisations
  • • Organisations referred to in article 200 CGI (French Tax Code) with registered office in France or the EU, in particular:
    • Foundations or associations recognised as beneficial to the public
    • Organisations of general interest having an educational, scientific, social or humanitarian character etc.
  • Organisations referred to in article 200 CGI (French Tax Code) with registered office in France or the EU, in particular:
    • Foundations or associations recognised as beneficial to the public
    • Organisations of general interest having an educational, scientific, social or humanitarian character etc.
Amount of tax reduction
  • • Tax reduction equal to 60% of the amount spent up to 0.5% of turnover
  • • Income tax relief equal to 66% of the donation up to 20% of taxable income

Our support

Altexis offers you full support:

  • We can check if, as an association, you meet the conditions for the issue of tax receipts
  • We can file on your behalf a request for an advance ruling to guarantee the possibility of issuing tax receipts