Recognized Association of Public Utility (ARUP)

Verified 22 December 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of the Interior

A recognized public utility association (ARUP) is an organization non-profit, whose mission is to serve the general interest. This recognition allows the association to benefit from certain advantages, such as the ability to receive donations and bequests, and tax exemptions. We present you the information you need to know about ARUP.

General case

Criteria

For an association to be recognized as being of public utility, it must respect several criteria assessed by the Ministry of the Interior and the Council of State.

These criteria include:

  • Be of general interest
  • Have an influence and influence that goes beyond the local context
  • Have a minimum number of members (at least 200), an effective activity and a real associative life (i.e. an undeniable participation of the majority of members in the activities of the association)
  • Have a democratic functioning (regular election for management positions, transparency of accounts,...) and organized in this sense by the statutes of the association
  • Have a serious financial strength (i.e. a minimum amount of annual resources of €46,000, less than half of the budget in public subsidies and positive results in the last 3 years).

Assessment of the general interest

An organization is of general interest if it fulfills the 3 the following conditions:

  • He does not engage in gainful activity
  • Sa management is selfless
  • It does not work for the benefit of a small circle of people.

Aging of operation

In principle, the association must provide evidence of operating period of at least 3 years from its declaration in the prefecture before being able to apply for recognition of public utility.

However, this condition is not required where predictable resources over a 3-year period are likely to ensure the financial balance of the association.

Status and {tilde over (a)}

The association must have statutes and one in accordance with applicable rules and principles in the field of recognition of public utility.

To obtain recognition of public utility, the association must respect the 2 the following conditions:

  • Submit a project that meets the criteria for recognition of public utility
  • Have statutes that guarantee the proper functioning of the ARUP in the long term.

The application is to be filed with the Ministry of the Interior, obligatorily by electronic means via the dedicated teleprocedure:

Application for recognition of public utility for an association

The application must be accompanied by required documents. An acknowledgement of receipt shall be sent electronically.

The Ministry of the Interior is examining the application. He may request the opinion of the municipal council of the commune where the seat of the association is located and request a report from the prefect.

If the application is admissible, the Ministry of the Interior will obtain the opinion of the ministry or ministries concerned by the activity of the association. If these opinions are favorable, the Ministry of the Interior then receives the opinion of the Council of State on the draft recognition decree.

The government is not obliged to follow the advice of the Council of State, but in practice it rarely deviates from it. The opinion of the Council of State may be qualified. The association may then, on its own initiative or at the request of the Ministry of the Interior, amend its statutes in the manner requested by the Council of State.

Recognition of public utility is granted by decree published in the Official Journal. A copy is sent to you by the prefect of department.

The amendment of the statutes allows an ARUP to take into account the changes that have taken place in its operation and to adopt statutes guaranteeing its long-term proper functioning.

Step 1: request the service accompanying the amendment of the statutes

Before filing a formal request for amendment, it is recommended that the support service of the Ministry of the Interior, in order to prepare the draft amendment.

This service aims to:

  • verify that the project meets the criteria for recognition of public utility,
  • advising on the governance, functioning and economic model of the ARUP,
  • assist in drafting statutes in accordance with current regulations and doctrine.

At the end of this process, a draft statutes is proposed. Support helps to resolve any questions or difficulties in advance, which helps to reduce the time taken to examine the case.

The request for support is only made online via the following teleprocedure:

Aid for the amendment of the statutes of an association recognized as being of public utility

Step 2: file the official file for amending the articles of association

Once the draft statutes have been finalized, the amendment application file must be officially transmitted to the Ministry of the Interior.

The request is only made online via the following teleprocedure:

Statutory amendment of an association recognized as being in the public interest

Role of the

The statutes of an association recognized as being in the public interest may provide for the adoption of a ₪ in order to clarify the conditions of application of the statutory provisions.

The {circumflex over (C)} completes the statutes without replacing them.

Rules to be observed for the

The - must comply with the following rules:

  • Specify the conditions of operation of the association, including the organization of meetings, the responsibilities and missions of the various bodies (administrative or supervisory board), the procedures for taking and implementing important decisions
  • Do not deal with matters reserved for the statutes, such as the purpose of the association, the categories of members or the modalities for amending the statutes
  • Comply with the statutes (the - may not modify or derogate from them)
  • Comply with the general rules applicable to the ARUPs, in particular the principles of transparency, ethics, rigorous financial management and respect for the general interest.

A case which does not comply with these principles may be challenged by the competent authorities.

FYI  

The administration shall make available a model of {circumflex over (a)} as an indication. It is recommended that the draft be reviewed by the Ministry of the Interior before it is presented to the General Assembly for a vote.

Taking effect of the

The {circumflex over (C)} takes effect after declaration to the Ministry of the Interior.

However, the Ministry of the Interior may object to any element of the regulation that does not comply with the legal framework.

Such opposition may be made at any time after the entry into force of the Regulation, but only after an adversarial procedure. This procedure guarantees the ARUP the right to be informed of the points at issue, to present its arguments or amendments and to have its observations examined before a final and reasoned decision is taken by the competent authorities.

Declaration of the

Any request for validation, creation or modification of the {circumflex over (X)} must be made by electronic means.

The declaration is made exclusively online via the following teleprocedure:

Declaration by recognized associations of public utility

It must be accompanied by the required supporting documents.

An ARUP must inform the Ministry of the Interior of any change to its registered office.

The declaration of the change of registered office is made online, via the following teleprocedure:

Statutory amendment of an association recognized as being in the public interest

In particular, the association must declare:

  • changes in its administration, in particular the appointment of new officers
  • the opening or closing of establishments
  • changes to the composition of the association when it is a union or federation
  • real estate acquisitions.

The declaration shall be made by one of the officers or by a person authorized to do so. In the latter case, the mandate signed by a person in charge of the administration of the association must be attached to the declaration.

When new officers are appointed, the declaration is made by the newly appointed officers.

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Online

The declaration can be made using the e-modification online service.

Editing an association (e-modification)

On site or by post

The declaration is made, on free paper, at the registry of the associations of the department where your head office is located. It is advisable to inquire in advance about the opening hours in case of declaration on the spot.

Who shall I contact

Please note

When an association is registered in the SIRENE register and has been assigned an APE code, any change in the address of its registered office or its establishments (opening or closing) must be subject to a declaration to INSEE.

The ARUP must comply with transparency obligations by transmitting certain documents to the prefect of the department of their head office.

The documents to be transmitted are as follows:

  • Annual accounts
  • Report of the External Auditor
  • Activity report.

These documents must be transmitted within 6 months of the end of the financial year.

The transmission takes place by electronic means, using the following online service:

Annual submission of the accounts and activity report of associations recognized as being in the public interest

The association must also transmit its annual accounts and the report of the auditor to the Directorate of Legal and Administrative Information (Dila) for publication at the JOAFE: titleContent where it benefits from more than €153,000 of donations or grants per year.

Publication of the annual accounts of associations, foundations and endowment funds

According to their statutes, ARUPs may be subject to the obligation to obtain the authorization of the prefect of the department of their head office for certain operations that could modify or commit their assets, for the present or the future.

Transactions such as a loan or sale or alienation many goods are particularly concerned.

The application for authorization shall be made by electronic means using the following online service:

Authorization of acts of disposition of associations recognized as being in the public interest (borrowing, disposal)

The application for authorization must be accompanied by the supporting documents required, depending on the nature of the operation:

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Borrowing

  • Loan offer stating the amount, rate, duration, repayment rules
  • Deliberation of the General Meeting stating the reasons and approving the transaction (amount, rate, duration)
  • Document specifying the conditions for financing the repayment of the loan

Alienation

  • Deliberation of the General Meeting setting out the reasons and approving the transaction
  • Draft notarial act
  • Reviews of France Domaine
  • Origin of the property

A recognized charity of public utility may receive donations and bequests, in addition to the manual donations that any charity may benefit from. However, these operations must be reported to the prefecture.

In practice:

  • for a bequest, the declaration is made by the notary in charge of the succession
  • for a donation, the declaration must be made by the association, by registered mail with acknowledgement of receipt, to the prefecture of the department of the head office.
General case
Who shall I contact
In Paris

Donations and bequests made to the benefit of the following associations are exempt from inheritance tax:

  • Associations whose resources are exclusively allocated to scientific, cultural or artistic works of a selfless nature
  • Associations whose resources are earmarked for assistance, the defense of the natural environment or the protection of animals
  • Free public education associations subsidized by the State
  • Associations of higher education
  • Red Cross

The following gifts and bequests are also exempt from inheritance tax:

  • Gifts and bequests of works of art, monuments or historical objects, books, printed matter or manuscripts, if such works and objects are intended to be included in a public collection
  • Gifts and bequests of sums of money or buildings made with an obligation on the part of the recipient organization to devote these gifts to the purchase of works of art, monuments or objects of historical character, books, printed matter or manuscripts, intended to be included in a public collection, or to the maintenance of a public collection
  • Immovable property that is, for the most part, classified or inscribed on the supplementary inventory of historical monuments. But also movable property which constitutes the historical or artistic complement, if the recipient organization has signed with the ministers responsible for culture and finance an indefinite agreement providing for the retention in the building of exempt furniture, their conditions of presentation and maintenance and the conditions of public access.

The application for dissolution must be made electronically:

Who shall I contact

  • Ministry of the Interior: transmission of parts for ARUP and FRUP

    To send all the documents in support of an application for the creation, a change of status, validation of, dissolution of a recognized public utility association (ARUP) or a foundation recognized as being of public utility (FRUP)

    By email

    dossiers-arup-frup@interieur.gouv.fr

The application must be accompanied by a document set.

An association may waive its recognition on a proposal from the board of directors or one tenth of the members of the association.

This waiver must be approved by a extraordinary general meeting who shall vote for such a deliberation.

The request shall be sent electronically to the Minister of the Interior, accompanied by supporting documents required for the dissolution of an association recognized as being in the public interest.

Who shall I contact

  • Ministry of the Interior: transmission of parts for ARUP and FRUP

    To send all the documents in support of an application for the creation, a change of status, validation of, dissolution of a recognized public utility association (ARUP) or a foundation recognized as being of public utility (FRUP)

    By email

    dossiers-arup-frup@interieur.gouv.fr

The Minister of the Interior examines the file in the light of the recommendations (recommendations) of the Council of State. If there is no reason why your request should not be granted, the Minister of the Interior shall consult the Minister(s) exercising technical supervision over the association.

The Ministry of the Interior then refers the draft decree to the Council of State of repeal the decree recognizing public utility.

When the decree of repeal is published in the Official Journal, you become a simply declared association again.

Yes, the withdrawal of the status occurs when an association no longer fulfills the criteria that justified the initial recognition or no longer complies with the legal and statutory obligations.

Withdrawal may be ordered for one of the following reasons:

  • Cessation of activities of general interest
  • Serious malfunctions in management (non-compliance with the statutes, poor financial management, etc.)
  • Loss of ability to achieve the original purpose of the association
  • Acts contrary to public order or the law.

The withdrawal of the recognition of public utility is pronounced by decree in the Council of State, in the same way as for the initial attribution of the status. This withdrawal may be initiated by the administration (in particular on a proposal from the parent ministry), or after an administrative investigation revealing shortcomings.

Alsace-Moselle

The procedure for the recognition of public utility of a association law 1901 is not applicable in Alsace-Moselle.

On the other hand, if you are subject to local law and you are registered in the register of associations, you can obtain the recognition of public utility of your mission if you meet the following 6 conditions:

  • Pursue an activity of general interest
  • Being non-profit
  • Have selfless management and bylaws prohibiting any sharing of assets between members
  • Have a philanthropic, educational, scientific, social, family or cultural object
  • Have sufficient influence and seniority (at least 3 years), and be independent of any public or private control
  • Have a democratic internal organization and a healthy financial situation.

Your request for recognition must be addressed to the prefect of the department in which your seat is located.

A variable number of attachments is requested, including:

  • Statutes of the association
  • Financial accounts for the last 3 years
  • Minutes of the general meeting authorizing the request for recognition of the mission of public utility
  • Minutes of general meetings over several years

It is advisable to inquire in advance in the prefecture. A dated and signed receipt of the application file shall be given.

Who shall I contact

Recognition of public utility is pronounced by prefect's order, after consulting the Strasbourg Administrative Court. This decree is published in the Official Journal and mentioned in the register of associations.

Associations whose mission is recognized as being in the public interest must submit to the prefecture, each year, an activity report and the accounts for the preceding financial year.

This public utility recognition allows you to benefit, individuals and companies, who grant you donations, from a reduction in income tax or business tax.

The amount of the tax reduction varies depending on the donor:

Individual

General case

Income tax reduction equal to 66% the amount of the donation up to 20% of taxable income

Organization to help people in difficulty

  • If the donation is made to an organization that helps people in difficulty by providing free meals, care or housing: income tax reduction equal to 75% the amount of the donation if it is less than or equal to €1,000
  • If the donation is greater than €1,000 : income tax reduction equal to 66% the amount of the donation.

The cumulative amount of donations that qualify for the tax reduction cannot exceed 20% of taxable income.

Organization for the relocation of victims of domestic violence

  • If the donation is given to an organization that helps relocate victims of domestic violence: tax reduction equal to 75% the amount of the donation if it is less than or equal to €1,000
  • If the donation is greater than €1,000 : tax reduction equal to 66% of the amount of the donation
Company

General case

The tax reduction depends on the total amount of general interest donations made by the company.

The total amount of donations made by the company is less than 2 million

Reduction in income or business tax equal to 60% the amount of donations up to €20,000 or 5‰ of the turnover if the latter amount is higher.

The total amount of donations made by the company is more than 2 million

Reduction in income or business tax equal to 40% the amount of donations up to €20,000 or 5‰ of the turnover if the latter amount is higher.

Donations to organizations that provide services or products to people in difficulty

Reduction in income or business tax equal to 60% the amount of donations up to €20,000 or 5‰ of the turnover if the latter amount is higher.

Who can help me?

Find who can answer your questions in your region

  • Ministry of the Interior: transmission of parts for ARUP and FRUP

    To send all the documents in support of an application for the creation, a change of status, validation of, dissolution of a recognized public utility association (ARUP) or a foundation recognized as being of public utility (FRUP)

    By email

    dossiers-arup-frup@interieur.gouv.fr