Income tax - Donations to general interest associations and organizations

Your donation must be made to an organization that completes the 3 conditions following:

• It is non-profit
• It has a social purpose and selfless management
• It does not work for the benefit of a small circle of people.

Bodies or associations concerned

Non-exhaustive list:

• Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
• Works or bodies of general interest contributing to equality between women and men, the promotion of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
• Associations or foundations recognized as being in the public interest
• Association of general interest carrying out concrete actions in favor of press pluralism
• Company foundations (for employees of the company or a group business)
• Endowment funds, university or partnership foundations
• Heritage Foundation or other approved foundations or associations for the restoration of private historic monuments
• Accredited institutions of higher education or arts
• Recognized bodies whose sole purpose is to participate in the creation of small and medium-sized companies (SMEs)
• Religious associations or charitable organizations authorized to receive gifts and bequests
• Organizations primarily engaged in the presentation of dramatic, lyrical, musical, choreographic, cinematographic and circus works to the public
• Bodies primarily engaged in the organization of contemporary art exhibitions
• Financial agent or electoral financing association for the benefit of a political party or grouping and one or more candidates
• Bodies for the safeguarding of cultural property against the effects of armed conflict
• Municipalities and local forest management bodies for the maintenance, renewal, restoration or acquisition of timber and forests
• Bodies of general interest promoting equality between women and men.

Terms of donation

Your donation can be made under one of the following forms :

• Payment of money
• Gift in kind (a work of art for example)
• Payment of contributions
• Revenue or product abandonment (e.g. copyright abandonment)
• Expenses incurred in connection with a voluntary activity.

If you are an employee, you can also waive days off, up to 3 days working days per year, for the benefit of:

• Foundations or associations recognized as being of public interest
• Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural or gender equality character, for the promotion of the artistic heritage, for the defense of the natural environment or for the dissemination of French culture, language and scientific knowledge.

You can waive a day of vacation leave only beyond 24 working days.

The donation is made in agreement with your employer.

The choice of body shall be made by mutual agreement.

The given day or days are converted into money, for an amount equal to the remuneration you would have received.

Your employer pays the recipient directly.

No consideration

To benefit from the tax reduction, you do not need to get any consideration for this donation.

This means you don't have to get any benefits in return for your payment.

When you contribute to an association, the benefits you receive are not considered real consideration.

For example, the right to vote at the general meeting or the documents you receive (newsletter, etc.).

However, if you receive small items (greeting cards, badges, etc.), the value of these counterparties must not exceed a quarter of the amount of the donation, with a maximum of €65 per year.

For example, for a contribution from €300, the value of the goods handed over shall not exceed €65.

The rate of tax reduction depends on the recipient organization and the amount of donations.

When the amount of donations is capped and exceeds the limit of 20% of taxable income, the surplus is carried over to the next 5 years and is eligible for the tax reduction under the same conditions.

In the case of new payments for subsequent years, the surpluses carried over are eligible for the tax reduction before the payments for the year.

The oldest surpluses shall be retained as a priority.

You must declare your donation in the Reductions and tax credits on your tax return.

You must declare your donation based on the following:

• Type of donation (e.g. donation to a distressed organization)
• Amount of the gift
• Country of establishment of the organization to which you donated (France or other European country).

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2025 income tax return for 2024 is complete.

The 2026 tax return for 2025 will begin in April 2026.

One down payment of 60% is paid in January, based on the amount of the tax reduction received in the previous year.

The balance you get paid in the summer, based on your actual expenses (within the limit of the tax reduction you can receive).

If you receive too large a deposit in January, you will have to repay the overpayment in September.