Costs incurred by volunteers of an association: what taxes?

Verified 03 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

Would you like to know if the expenses incurred as a volunteer in the context of your association activity are eligible for a tax reduction, what are the conditions for benefiting from it, if you receive a tax receipt? We present you with the information you need to know.

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

Reminder

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

Please note

the new scale applies to the taxation of income received since 1er january 2022.

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.

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Motor vehicle

Tableau - Automobile tariff

Administrative power

Up to 5,000 km

From 5,001 to 20,000 km

Beyond 20,000 km

3 HP or less

d * 0.502

(d *0.3) + 1007

d * 0.35

4 HP

d * 0.575

(d * 0.323) + 1262

d * 0.387

5 HP

d * 0.603

(d * 0.339) + 1320

d * 0.387

6 HP

d * 0.631

(d * 0.355) + 1382

d * 0.425

7 HP or more

d * 0.661

(d *0.374) + 1435

d * 0.446

d is the distance traveled in kilometers

Motorcycle

Tableau - Motorcycle Tariff

Administrative power

Up to 3,000 km

From 3,001 to 6,000 km

Over 6,000 km

1 or 2 HP

d * 0.375

(d * 0.094) + 845

d * 0.234

3, 4 or 5 HP

d * 0.444

(d * 0.078) + 1099

d * 0.261

More than 5 CV

d * 0.575

(d * 0.075) + 1502

d * 0.325

d is the distance traveled in kilometers

Warning  

these amounts, retained by the tax authorities, are disseminated in the 2022 Practice Brochure - 2021 Income Tax Return.

Moped

  • Up to 3,000 km: d * 0.299
  • From 3 001 km to 6 000 km: (d * 0,07) + 458
  • Beyond 6 000 km: d * 0,162

d is the distance traveled in kilometers

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.

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Body of general interest or recognized as being of public interest

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

Example :

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

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

Organization helping people in difficulty (meals, care, accommodation)

Donations up to €1,000

For donations made in 2022 up to €1,000, the tax reduction is 75% of the given amount.

FYI  

this limit is similar to that of donations to organizations that help victims of domestic violence.

Example :

For a donation of €500.

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

Donations over €1,000

For the portion of the 2022 donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

FYI  

this limit is similar to that of donations to organizations that help victims of domestic violence.

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

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of 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 organization for victims of domestic violence (support, relocation)

Donations up to €1,000

For donations made in 2022 up to €1,000, the tax reduction is 75% of the given amount.

FYI  

this limit is in common with the limit on donations to organizations helping people in difficulty.

Example :

For a donation of €500.

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

Donations over €1,000

For the part of the donation (made in 2022) less than or equal to €1,000, the tax reduction is 75% of the given amount.

FYI  

this limit is in common with the limit on donations to organizations helping people in difficulty.

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

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of 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 a cultural association or a recognized public religious establishment in Alsace-Moselle are eligible for a tax reduction of 75%.

For payments made in 2022, the reduction of 75% shall apply up to €562.

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

Example :

For a donation of €700 done in September 2022.

You are entitled to a tax reduction of: €422 (€562 x 75%) + €91 (€138 x 66%), or a total tax reduction of €513.

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