Costs incurred by volunteers of an association: what taxes?

If you pay fees yourself on behalf of the association you work for (purchase of equipment, tolls, gas,...), you can benefit from an income tax reduction.

To do this, the following 2 conditions must be met:

• You must act for free and act on behalf of the association. Thus you must participate, without consideration, nor any remuneration, cash or nature, animation or the functioning of the association.

• The association you work for must be of general interest for non-profit purposes

The following organizations and associations provide tax relief:

• A work, organization of general interest, foundation or association recognized as being of public benefit (without profit-seeking, educational, scientific, social, humanitarian, sporting, family, cultural). They may also participate in promoting the artistic heritage, defending the natural environment or disseminating French culture, language and scientific knowledge.
• Cultural Association, charitable organizations and public institutions of recognized worship of Alsace-Moselle
• Public or private organization for 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 institution
• Association promoting the press and obtaining grants by press companies
• Organization the sole purpose of which is to pay investment aid or to provide support services to SMB: titleContent

Each supporting document must clearly state the purpose of the expenditure or travel.

The waiver of the reimbursement of the costs incurred must give rise to a written declaration on your part. This waiver may take the form of an explicit statement that you can write on the expense report, such as: I, the undersigned (name and surname of the volunteer) certify that I will not reimburse the above costs and that I will leave them to the association as a donation.

The association must therefore keep the following documents in its accounts:

• Proof of costs (train tickets, invoices, toll notes, details of the number of kilometers traveled with the personal vehicle, etc.)

• Declaration of waiver of reimbursement of expenses by the volunteer

If you cannot justify your expenses related to the use of your personal vehicle for associative activity, your expenses are now evaluated according to the mileage scale applicable to the employees' professional trips.

Thus, the specific scale applicable to volunteers and used until now is abandoned.

The flat-rate scale for the assessment of travel expenses relating to the use of a vehicle by persons receiving salaries and wages opting for the actual costs tax deductible differs according to the type of vehicle.

The expenses for which you have waived the refund are then considered to be a gift for the benefit of the association.

The association issues you a tax receipt. It must conform to a model set by regulation. He attests to the donation to benefit from the tax cut.

Received - Donation to a General Interest Organization

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 you also paid a levy and/or made donations (in nature or in cash), the tax reduction also applies to the amount of such contributions and gifts.