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Costs incurred by volunteers of an association: what taxes?

Verified 01 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

If, as a volunteer, you incur expenses and do not claim a refund, you are entitled to an income tax reduction, subject to certain conditions.

If you pay your own fees on behalf of the association for which you work (purchase of equipment, tolls, petrol, etc.) you can benefit from an income tax reduction.

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

  • You must act free and intervene on behalf of the association. Thus you must participate, without any consideration or remuneration, in cash or in cash nature, the animation or the operation of the association.
  • The association you are working for must be non-profit making

Reminder

the device is of interest only if you are taxable in income tax.

The following organisations and associations provide tax relief:

  • A work, an organisation of general interest, a foundation or an association recognised as being of public interest (without seeking profit, educational, scientific, social, humanitarian, sports, family, cultural). They can also contribute to the development of artistic heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge.
  • Cultural Associationand public establishments of the recognised cults of Alsace-Moselle
  • Public or private organisation for the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works or the organisation of contemporary art exhibitions
  • Public or private higher education or artistic education
  • Association favouring press and obtaining grants by press companies
  • An organisation whose sole purpose is to provide investment aid or support services to SME: titleContent

Each voucher must clearly indicate the purpose of the expenditure or travel.

You must give a written statement of your intention to forego the reimbursement of any expenses incurred. 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 waive the above fees and leave them to the association as a donation.

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

  • Justification of charges (train tickets, invoices, toll notes, details of the number of kilometres travelled 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 the associative activity, your expenses are assessed flat-rate according to a mileage scale. This one is specific to the volunteers of the associations.

The schedule sets a flat rate amount per kilometre travelled and distinguishes between car and 2-wheeler.

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Motor vehicle

€0.324 per kilometre travelled (in 2021 reported in 2022)

Moped, scooter, motorcycle

€0.126 per kilometre travelled (in 2021 reported in 2022)

Warning  

these amounts, withheld by the tax services, are disclosed in the 2022 Practice Brochure - 2021 Income Tax Return.

The charges for which you waived the rebate are then treated as donation for the benefit of the association.

The association issues you a tax receipt. It shall conform to a prescribed model. He certifies the donation to benefit from the tax reduction.

Receipt - Gift to a General Interest Organisation

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

This percentage varies depending on the nature of the association.

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

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General interest or recognised public utility

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

Example :

For a donation of €200 a sports or cultural association.

You are entitled to a tax reduction of: €132 (€200 x 66%).

Organisation for the assistance of people in difficulty (meals, care, accommodation)

Donations up to €1,000

For donations made in 2021 up to €1 000, the tax reduction is 75% of the given amount.

FYI  

this limit is common to donations to domestic violence organisations.

Example :

For a donation of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations exceeding € 1,000

For the part of the donation made in 2021 less than or equal to €1 000, the tax reduction is 75% of the given amount.

FYI  

this limit is common to donations to domestic violence organisations.

For the part of the donation greater than €1 000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the 66% cannot exceed 20% your taxable income.

Example :

For a donation of €1,200.

You are entitled to a tax reduction of: €750 (€1 000 x 75%) €132 (€200 x 66%), or a total tax reduction of €882.

Support organisation for victims of domestic violence (support, relocation)

Donations up to €1,000

For donations made in 2021 up to €1 000, the tax reduction is 75% of the given amount.

FYI  

this limit is common to donations to organisations that help people in difficulty.

Example :

For a donation of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations exceeding € 1,000

For the part of the donation (made in 2021) less than or equal to €1 000, the tax reduction is 75% of the given amount.

FYI  

this limit is common to donations to organisations that help people in difficulty.

For the part of the donation greater than €1 000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the 66% cannot exceed 20% your taxable income.

Example :

For a donation of €1,200.

You are entitled to a tax reduction of: €750 (€1 000 x 75%) €132 (€200 x 66%), or a total tax reduction of €882.

Donations to cults

Donations made to cultural association or a recognised public religious establishment in Alsace-Moselle allow you to benefit from a 75%.

For payments made in 2021, the 75% applies within €554.

Please note

donations must be made between june 2, 2021 and december 31, 2022.

For the portion of the gift that exceeds the annual limit, the tax reduction is 66%.

Donations made between 1to 1to June 2021 also qualify for a 66%.

Example :

For a donation of €700 done in september 2021.

You are entitled to a tax reduction of: €416 (€554 x 75%) €96 (€146 x 66%), or a total tax reduction of €512.

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