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Income Tax - Donations to Associations and Organisations of General Interest

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

You receive an income tax reduction when you make a donation or if you contribute to most associations or organisations of general interest. This reduction depends in particular on the amount paid.

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

  • He's a nonprofit
  • It has a social purpose and selfless management
  • It does not work for the benefit of a small circle of people.

Which organisation or association?

Non-exhaustive list:

  • Works or bodies 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 defence of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Associations or foundations recognised as being of public interest
  • Association of general interest carrying out concrete actions in favour of press pluralism
  • Company foundations (for employees of the company or a business of the group)
  • Endowment funds, university or partnership foundations
  • Heritage Foundation or other approved foundations or associations for the restoration of private historical monuments
  • Qualified higher education or artistic institutions
  • Approved organisations whose sole purpose is to participate in the creation of small and medium-sized companies (SMEs)
  • Cultural associations or charities authorised to receive gifts and bequests
  • Organisations primarily engaged in presenting dramatic, lyrical, musical, choreographic, cinematographic and circus works to the public
  • Organisations primarily engaged in organising contemporary art exhibitions
  • Financial agent or electoral financing association for the benefit of political party and one or more candidates
  • Organisations for the protection of cultural property against the effects of armed conflict.

  Please note : the body may be in France or a Member State of European Union, Iceland, Norway or Liechtenstein. If it is not approved, you have to justify that it has a purpose and characteristics similar to the organisations located in France that can benefit from the scheme.

How do I make a donation?

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

No matching

To qualify for the tax reduction, you do not have to get any consideration for the gift. This means that you do not have to get benefits in return for your payment.

When you make contributions to an association, the benefits you get are not considered as real compensation. 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, insignia, etc.), the value of these counterparties should not exceed one-quarter of the donation amount, with a maximum of €65 per year. For example, for a contribution of €300, the value of the delivered goods shall not exceed an amount of approximately €65.

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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.

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

Donations up to €1,000

For donations (made in 2020) up to €1 000, the tax reduction is 75% of the given amount.

The ceiling shall remain at €1 000 for donations made in 2021 (to be reported in 2022).

  FYI : this limit is common to donations to domestic violence organisations.

Donations exceeding € 1,000

For the part of the donation (made in 2020) less than or equal to €1 000, the tax reduction is 75% of the given amount.

The ceiling shall remain at €1 000 for donations made in 2021 (to be reported in 2022).

  FYI : this limit is common to donations to domestic violence organisations.

For the part of the donation (made in 2020) exceeding €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.

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

Donations up to €1,000

For donations (made in 2020) up to €1 000, the tax reduction is 75% of the given amount.

The ceiling shall remain at €1 000 for donations made in 2021 (to be reported in 2022).

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

Donations exceeding € 1,000

For the part of the donation (made in 2020) less than or equal to €1 000, the tax reduction is 75% of the given amount.

The ceiling shall remain at €1 000 for donations made in 2021 (to be reported in 2022).

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

For the part of the donation (made in 2020) exceeding €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.

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

In the case of new payments for subsequent years, the deferred surpluses are eligible for the tax reduction before the year's payments. Oldest surpluses are prioritised.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Go to online service

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

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