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Costs incurred by volunteers of an association: what taxes?

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

The expenses incurred by volunteers in the course of their association activities, not reimbursed by the association, may qualify, under certain conditions, for an income tax reduction.

A volunteer who incurs expenses on his own funds on behalf of the association in which he works may, under certain conditions, benefit from an income tax reduction.

  Reminder : the tax reduction scheme is only of interest to a volunteer who is taxable on income tax.

The volunteer of the association must participate in its animation and its operation, without consideration, nor any remuneration in any form, in cash or in kind.

  • Works and bodies of general interest, or foundations or associations recognized as being of public interest, having a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contributing to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Cultural and charitable associations and public establishments of the recognized cults of Alsace-Moselle
  • Public or private organizations whose management is disinterested and whose main activity is the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works or the organization of contemporary art exhibitions
  • Public or private higher education or artistic education institutions of general interest, not-for-profit
  • Public interest associations or endowment funds which take concrete action for the pluralism of the press, by taking minority shareholdings, granting subsidies or subsidized loans to media companies
  • Endowment funds which are selfless and which return the income derived from donations granted to works or organizations of general interest, associations of general interest carrying out concrete actions for the pluralism of the press or the Heritage Foundation
  • Organizations approved by the Ministry responsible for the budget whose sole purpose is to pay investment aid or to provide accompanying services to SME

Justification of costs incurred

In order to qualify for the tax reduction, the nature and amount of the expenses incurred must be justified and the volunteer must have expressly refused the reimbursement.

The association is therefore required to keep in its accounts:

  • proof of costs (train tickets, invoices, toll notes, details of the number of kilometers traveled with the personal vehicle, etc.),
  • and the declaration of waiver of reimbursement of expenses by the volunteer.

Each piece of evidence must clearly indicate the purpose of the expenditure or travel.

Abandonment of reimbursement of costs incurred must give rise to an express declaration by the volunteer. This waiver may take the form of an explicit statement written by the volunteer on the expense report such as: « I, the undersigned (first and last name of the volunteer), hereby certify that I waive the reimbursement of the above costs and leave them to the association as a gift »..

Expenditure related to the use of a personal vehicle

Where the volunteer is unable to justify the actual cost of using his/her personal vehicle in the course of his/her association activity, his/her costs shall be assessed at a flat rate according to a mileage scale specific to the volunteers of the associations.

Motor vehicle

€0.319 per kilometer traveled (in 2019 reported in 2020)

Motor, scooter, motorcycle

€0.124 per kilometer traveled (in 2019 reported in 2020)

The expenses, which the volunteer has expressly waived, constitute a gift to the benefit of an association. The association issues him a tax receipt, in accordance with a model fixed by regulation, attesting to the donation to benefit from the tax reduction.

The tax reduction is equal to a percentage of the amount of unreimbursed expenses.

This percentage varies depending on the nature of the association.

If the volunteer also paid contribution and/or donated (in nature or cash), the tax reduction also applies to the amount of these contributions and gifts.

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General interest or recognized public utility

The tax reduction is 66% the amount of donations. The reduction shall apply within 20% taxable income.

Special hardship organization providing free meals, care or housing

For the part of the gift not exceeding €546, the tax reduction is 75% of the given amount.

For the part of the donation greater than €546, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations eligible for the tax reduction cannot exceed 20% your taxable income.

Agency for the resettlement of victims of domestic violence

Donations must be made from 1to January 2020.

For the part of the gift not exceeding €546, the tax reduction is 75% of the given amount.

For the part of the donation greater than €546, the amount of the tax reduction is 66% of the given amount.