Income tax - Donations to general interest associations and organizations

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You receive a tax reduction when you make a donation or if you make a contribution to most associations or organizations of general interest. This reduction depends on the amount paid and the association awarded.

The rules differ depending on whether the donation was made in 2023 or 2024.

In 2023

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 involved in the promotion of the 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

Please note

the body may be in France or in a Member State of the European Union, Iceland, Norway or Liechtenstein. If it is not approved, you must justify that it has a similar objective and characteristics to the organizations located in France and eligible for the scheme.

Terms of donation

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

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 delivered shall not exceed an amount of approximately €65.

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

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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)

The rate of tax reduction depends on the amount of the donation.

Donations up to €1,000

For donations made in 2023 up to €1,000, the tax reduction is 75% of the given amount.

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 2023 donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

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 the Heritage Foundation for the Safeguarding of the Religious Heritage of the Municipalities of France

You must have donated for the benefit of the Heritage Foundation to ensure the conservation and restoration of religious real estate heritage.

This heritage must belong to the following municipalities:

  • Municipalities of metropolitan France with less than 10,000 inhabitants
  • Overseas municipalities with less than 20 000 inhabitants

You must have made your donation between september 15 and december 31, 2023.

The rate of tax reduction depends on the amount of the donation.

Donations up to €1,000

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

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

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

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.

FYI  

you can find the tax return boxes for the different types of donations on the tax authority site.

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.

The 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing your tax return

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

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 23, 2024 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, May 30, 2024 at 11:59 pm

55 to 974/976

Thursday, June 6, 2024 at 11:59 pm

Non-residents

Thursday, May 23, 2024 at 11:59 pm

2024 Online Income Tax Return 2023

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.

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

Example :

For your 2023 expenses, a deposit of 60% the tax reduction is paid to you in January 2024, based on the amount of the tax reduction collected in 2023.

The balance is paid to you in the summer of 2024, based on your actual expenses.

In 2024

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

  • 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 involved in the promotion of the 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

Please note

the body may be in France or in a Member State of the European Union, Iceland, Norway or Liechtenstein. If it is not approved, you must justify that it has a similar objective and characteristics to the organizations located in France and eligible for the scheme.

Terms of the donation

Your donation can be made in one of the following ways:

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 delivered shall not exceed an amount of approximately €65.

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

Répondez aux questions successives et les réponses s’afficheront automatiquement

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)

The rate of tax reduction depends on the amount of the donation.

Donations up to €1,000

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

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

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 the Heritage Foundation for the Safeguarding of the Religious Heritage of the Municipalities of France

You must make a donation for the benefit of the Heritage Foundation to ensure the conservation and restoration of religious real estate heritage.

This heritage must belong to one of the following municipalities:

  • Municipalities of metropolitan France with less than 10,000 inhabitants
  • Overseas municipalities with less than 20 000 inhabitants

The rate of tax reduction depends on the amount of the donation.

Donations up to €1,000

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

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

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

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.

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.

Donations made in 2024 will be reportable in 2025.

A deposit of 60% is paid to you in january, based on the amount of the tax reduction collected the previous year.

The balance is paid to you in the summer, based on your actual expenses.

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

Example :

For your 2024 expenses, a deposit of 60% the tax reduction will be paid to you in January 2025, based on the amount of the tax reduction collected in 2024.

The balance will be paid to you in summer 2025, based on your actual expenses.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

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    Department in charge of taxes (treasury, tax department...)