Public appeal for generosity by an organization

In France

Statement

The organization that wants to appeal to public generosity must do so prior declaration 2 conditions:

• It intervenes to support a scientific, social, family, humanitarian, philanthropic, educational, sports, cultural or environmental cause.
• The amount of donations collected exceeds €153,000 during one of the 2 drills prior or current year.

The threshold of €153,000 of prior declaration shall be assessed for accounting years beginning on or after 1^er June 2019 and in any of the previous 2 fiscal years.

Organizations that appeal to the public for generosity for other causes are not required to make the declaration in the prefecture.

To file your return, you can use the following template:

Statement of Appeal for Public Generosity Model

The declaration shall be made at the prefecture of the department of the seat of the body (or at the prefecture of Paris if the association has its seat in Paris).

An organization which makes several calls in the same year may make an annual declaration.

Where the call is launched by several bodies or by one body on behalf of several, the prior declaration shall specify the conditions for the allocation of the resources collected between them.

The declaration may also provide that a part of the resources collected be returned to bodies other than the organizers of the call and allocated to research or social actions. In this case, the declaration shall specify the following information:

• Criteria for allocating the share of resources collected not returned to the organizing bodies
• Body responsible for allocating these funds among the recipient organizations

This information shall be made available to the public (by means of a display, television news, etc.).

The declaration shall specify, for one or possibly more periods of appeal in the same year, the objectives pursued per appeal. If the body intends to launch a call whose objectives are not provided for in the declaration, it shall first make a supplementary declaration.

The declaration shall also include the following:

• Name of the body
• Legal form
• Head office
• Names, forenames and domicile of its representatives
• National Register of Associations (NAS number) identification number or, optionally, company Directory identification number

Annual employment account

Any organization that has appealed to public generosity must establish a annual use account of the resources collected when the amount of donations collected exceeds €153,000 during one of the 2 drills prior or current year.

The threshold of €153,000 shall apply to accounting years ending on or after 1^er June 2020 and fiscal years ended earlier voluntarily in advance.

The annual use account of the resources collected shall specify in particular the allocation of grants by type of expenditure.

Template for the annual employment account of resources collected from the public

This employment account shall be deposited at the head office of the organization and made publicly available by any means.

Where the body has the status of an association or foundation, it must draw up annual accounts containing the following elements:

• Balance Sheet
• Profit and loss account
• Annex including the annual employment account of the resources collected from the public

The tax authorities and the Court of Auditors may ask bodies which have made a public appeal for generosity to provide them with their accounts.