Donations to associations: what tax reduction?

When you do a donation to associations or organizations of general interestHowever, you must meet certain conditions to be eligible for an income tax reduction. They concern in particular:

• the form of the gift: payment of a sum of money, in-kind donation (e.g. a work of art), payment of contributions, abandonment of income or proceeds (e.g. copyright), expenses incurred in the course of a voluntary activity;
• the recipient organizations: non-profit making, corporate purpose and selfless management, for the benefit of a broad circle of persons, not counterpart.

The calculation of contributions differs according to whether:

• an organization of general interest or recognized public benefit: you benefit from a tax reduction equal to 66% of the total payments up to 20% the taxable income of your household;
• a body to help people in difficulty provide free meals, care or housing or a body to help victims of domestic violence (accompaniment, rehousing): you benefit from a tax reduction equal to 75% payments withheld up to an amount revalued each year. For donations made in 2020 (reported in 2021), the €546 is increased to €1,000. This will continue for donations made in 2021 (reported in 2022).

When the amount of donations exceeds the 20% of taxable income, the surplus is carried over to the next 5 years and is eligible for the tax reduction under the same conditions. In the case of new payments in subsequent years, the surpluses carried forward are eligible for the tax reduction before the payments in the year. The oldest surpluses shall be retained as a priority.