Certain donations made for the benefit of associations or organizations of general interest open to a reduction in income tax. What are these gifts? What is the amount of the tax advantage? What is the ceiling of the tax deduction? Which Cerfa form to be completed during the income tax return? Overview of donation taxation to associations. Video Capital: Donations of tax deductibles © Zinkevych – Reduction tax for summary donation See more than what associations can receive donations of tax deductibles of associations and organizations the Donations resulting in a tax reduction apply to different types of organizations. The latter must meet three conditions: have a non -profit purpose, have a corporate object and disinterested management, not to function in favor of a limited circle of people. Types of works or organizations of general interest eligibles must present a character: philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural, cultural, or contributing to the valorization of heritage or the defense of the environment. Sidaction, Amnesty International France, Association France Parkinson, Paris Medicine Society … Recognized associations or foundations of public utility also give the right to a tax reduction. Assistance to people in difficulty of donations made to the organizations of assistance to people in difficulty are deductible from tax. The latter must provide free meals, care or promote access to decent housing. For example, the Restos du Coeur, the Red Cross, or the Catholic Secours. The other associations, foundations, eligible establishments and funds a donation makes the following organizations also leads to a tax reduction: cultural associations or charities authorized to receive donations and legacies; associations of general interest exercising concrete actions in favor of press pluralism; heritage foundations or other foundations or approved associations, with a view to the restoration of private historic monuments; higher education or public or private artistic education; endowment funds, university or partnership foundations; Business funds. Note: donations made for the benefit of an approved body located in an European Union Member State, Iceland, Norway or Liechtenstein also allow the tax reduction. To read also: Dates of taxes 2025: tax calendar of the next payments What are the types of tax deductible from taxes? Counting money, contributions, donations in kind to be deductible from taxes, the donation made by the taxpayer to an organization or an association must take the following form, or: the payment of a sum of money, the payment of contributions, costs Volunteer activity, of donations in kind. They are made for the benefit of an eligible organization, these donations make it possible to benefit from a tax reduction as soon as their payment has no counterpart. This means that the taxpayer must not benefit from one or more advantages in exchange for this donation. Don of days of salaried widers can give up days off within the limit of three working days per year, for profit: foundations or associations recognized as public utility or organizations of general interest don must be made in agreement with the employer, as well as the choice of the organization that will benefit. Read also: Taxes and PACS: Common declaration, effects and advantages What is the amount of tax reduction for donations, which meet the above conditions, allow you to benefit from a reduction in terms of income tax. Ceiling of the tax reduction of donations made to organizations of general interest you can benefit from a tax reduction of 66% on donations made to organizations of general interest, within the limit of 20% of your taxable income. For example, a donation of 100 euros gives the right to a reduction of 66 euros. Note: if the amount of donations exceeds the 20% ceiling of the taxpayer’s taxable income, the surplus is proofread So opens right to tax reduction over the following five years under the same conditions. Plains of donations made for the benefit of assistance organizations for difficulty amounts of the income tax reduction, for donations made for the benefit of assistance organizations with difficulty providing meals for free is 75% up to 1,000 euros. Once the ceiling has reached, the surplus falls back into the common law regime with a tax reduction of 66%. Note: the ceiling at 1,000 euros in the tax deduction was established in 2022 due to the economic and health crisis. The finance law extended it to the donations made between January 1 and December 31, 2024. Maximum amount of the reduction of donations made for the benefit of the Heritage Foundation for the conservation of religious real estate heritage Donations made for the benefit of the Heritage Foundation open up to a tax reduction of 75% within the limit of 1,000 euros per year. If the donation is higher, the higher fraction gives the right to a tax reduction of 66%. Note: only the buildings located in a municipality of less than 10,000 inhabitants in mainland France are concerned. Can we benefit from an additional tax reduction in 2025? The taxpayers who have paid donations in favor of assistance to the victims of Cyclone Chido in Mayotte can benefit from an additional tax reduction. It concerns the donations paid from December 14, 2024 to December 31, 2024 for the benefit of associations and foundations recognized as a public utility working in Mayotte. It opens the right to a tax reduction equal to 75 % within the limit of 2000 euros, and 66 % for the fraction of donations exceeding 2,000 euros. Read also: What is the taxation applicable to associations? Deposit from the source and reduction of tax on January 2019, income tax is deducted from the source each month. As a result, each year in January, donors can receive a 60% deposit automatically paid by bank transfer. The amount is calculated according to the donation made the year preceding the tax declaration. For example, a donation paid in 2024 will be deduced from a 2025 income declaration. The balance is donated in summer, depending on the expenses declared at the time of the declaration. How to declare its donations to online taxes? Declaring the donations at tax.gouv.frpour to benefit from a tax reduction following donations made to associations, the taxpayer must indicate the amount of payments in his income tax return. In 2025, the donations concerned were those made in 2024. Beside the amount of the donation in the 7ufici box The steps to follow: connect via your FranceConnect identifiers on the tax site in step 3 of online declaration, select the “Reductions and tax credit” box, then the “Charge” box Click on Next and enter the amount of the 7US. Riciades having completed box 7uf, the taxpayer obtains the 2042 RICI form to be completed online. It makes it possible to declare the most frequent tax reductions and tax credits, including donations to associations. For the paper declaration, it is advisable to download the document and return it filled with its declaration of income to the tax department. Remove box 7ud for organizations for helping people in difficulty in donations made to assistance organizations in difficulty, it is necessary to annotate the amount of donations in box 7ud. On the other hand, he must keep the tax receipt in the event of control of the tax authorities. Read also: Tax reduction: Definition, calculation and scale business patronage: financial or material donations to a work of general interest different donations possible by business patronage is a financial or material support provided to a non -profit organization. The donation can take three forms: financial donation, punctually or repeated of a movable property (food, office supplies, computer equipment …) or real estate (local) donation (service provision or provision of staff) Calculation of the tax reduction for companies the donor business must proceed to the valuation of its donations. The latter are valued according to their cost cost (the costs borne by the company to acquire or produce the property or the service). The terms for the tax reduction after a donation are fixed by article 134 of the finance law. This tax deduction amounts to 60% of the donation regardless of its amount. A ceiling is set at two million euros for donations of general interest and 40% for donations beyond two million. Note: for each employee made available, the cost cost corresponds to the sum of his remuneration and social charges, notes the public service site. Receive our latest news each week, the flagship items to support your personal finances. (tagstotranslate) d u00e9claration de income
