Tax exemptions apply to those who have the generosity of contributing to the development of NGOs. Several conditions are necessary, the tax authorities are strict about the authenticity of the gifts and the activity and disinterested management of the association.

Articles 200 bis and 238 taken from the General Tax Code agree to any tax reduction for both companies and for individuals, with a contribution that benefits the NGOs. To do this, associations and foundations involved should be the public interest and with a philanthropic, social, cultural, educational, scientific, humanitarian, sports, family, or contributing to enhance the culture, language and French scientific , artistic works and environmental protection. In other words, the activity of the recipient organization must be classified as general interest, non-profit and for example include political parties, cultural groups or those that help people disadvantaged for housing, health care and foods.


How much is your tax cuts?

For individuals, the tax cuts on income reaches 75% of the amount of donations, the donation limit is of € 488 per year, but 66% for donations in an amount between € 470 and 20 % of net taxable income. As for companies wishing to make donations to NGOs, the reduction of profit tax is 60% of the amount paid to a corporation that is limited to 5 ‰ of their turnover. These gifts are so under patronage. In the event that the amount of donations exceeds the limits, the surplus will be distributed over the next five years and still enjoying the donors of the tax reduction. Thus, the French tax system allows the counts on taxes following the acquittal of your donations. You will receive what is called the tax receipt you must attach your annual income, for receipt of these tax cuts.

Various requirements that your donations are tax deductible

Not subject to any compensation, donations, non-refundable, may be in cash or in kind, but with a declared value must be justified and after a real expense. In-kind donations are investment products, copyright, rent, etc.. In addition, it is important that the activities of NGOs receiving your donations are practiced in France and respect its character and non-profit community service. Only then you can avail of tax deductions. Moreover, the tax has developed a system to check if the recipient association is able to issue a receipt of gifts to companies and individual donors, this receipt must respect a model imposed by the tax authorities. Indeed, it authenticates received your payments and failing to it you can take advantage of tax cuts. So not only do you contribute to the development of NGOs, but also you will pay less tax!