Cultural Association

Verified 07 August 2026 - Public Service / (Prime Minister)

Cultural associations (except those located in Alsace-Moselle) are exclusively intended to ensure the public exercise of religious worship. We present you the information to know.

General scenario

A cultural association is subject not only to the rules applicable to associations (Law 1901), but also to specific provisions. We present you the information to know. These provisions are also applicable in Guadeloupe, Martinique, Réunion, Saint-Barthélemy and Saint-Martin.

A cultural association aims to ensure the public exercise of a religious worship.

An association is considered to be a cultural association when it meets all of the following conditions:

  • To have as sole purpose the public exercise of a cult
  • Have as their object the following activities:
    • Celebration of ceremonies organized for the performance of certain rites or practices by persons united by the same religious belief
    • Acquisition, rental, construction, fitting out and maintenance of buildings used for worship
    • Maintenance and training of ministers and other persons involved in the practice of worship
  • Its activities (ceremonies, processions and other external events) must take place in accordance with the public order and fundamental freedoms.

Cultural associations benefit from the following advantages:

  • Possibility to receive donations (consented during the donor's lifetime) and bequests (transmitted upon death)
  • Possibility of issuing tax receipts qualifying, under conditions, for a tax reduction for individuals and companies who make donations to the association
  • Possibility to benefit from a exemption from property tax on built-up properties.

Other associations

The exercise of a cult can also be ensured by associations which do not have for exclusive object this activity. For example, they can have the following other objects:

  • Moral and material assistance to the indigent
  • Promoting the spiritual, educational, social and cultural life of a community
  • Study of a religion.

On the other hand, these associations cannot not benefit from the advantages granted to religious associations.

Religious Congregation

A congregation is an association of faithful or priests subject to a particular legal regime.

The members of a congregation make vows indicating their willingness to perform the following actions:

  • Submit to a religious authority
  • To be bound to the actual practice of vows
  • Participate in the activities of the congregation in return for taking care of all their needs (housing, food, ...). etc.

At the time of their creation, the religious associations are subject to ordinary reporting requirements to within 2 differences.

 right be accompanied by 2 following documents :

  • List of places where the public practice of worship is usually organized
  • List with a minimum number of 7 members of full age and domiciled or residing in the religious constituency defined by the statutes.

In order to benefit from the advantages specific to religious associations, the association must make a declaration of cultural quality to the prefecture of the department or to the sub-prefecture of the district where the association has its headquarters.

Warning  

This declaration is separate from the declaration of creation of the association.

The declaration may be made by means of the following national online service:

Declaration of the cultural quality of your association (Law of 9 December 1905)

It can also be carried out at the prefecture.

General scenario
Who shall I contact
In Paris

The declaration must be accompanied by the following documents:

  • Statutes of the Association
  • Surname, first name(s), occupation, domicile and nationality of the persons responsible for its administration
  • Estimated budget for the current financial year
  • Annual accounts for the last 3 fiscal years or, if the association has been created for less than 3 years, the accounts for the fiscal years ended since its creation
  • Justification(s) to establish that the association meets the conditions required to be qualified as a cultural association
  • List of places where the public practice of worship is usually organized
  • For unions, list of member associations.

The prefect acknowledges receipt of the request.

The declaration shall take effect from its receipt and for a period of 5 years, unless the prefect decides otherwise.

If the prefect considers that the association does not meet all the conditions, he may oppose his request.

In this case, he must send him a letter by registered post, with acknowledgement of receipt informing him of the possibility of submitting his observations within 1 month.

Two hypotheses are possible:

  • The prefect confirms his opposition and sends a rejection decision. The association is informed by registered letter with acknowledgement of receipt.
  • The prefect did not reply to the observations made by the association. After 1 month, the association may consider that its request has received a positive response.

Please note

No response from the administration within 2 months following the acknowledgement of receipt sent to the association, it may consider that its request is accepted.

She can then ask the prefect to issue her a document attesting that she meets the conditions required to be qualified as a religious association.

During their developments (changes in their administration, statutory amendments, dissolution,...), of religious associations are subject to ordinary reporting obligations.

In addition, the religious association must make a supplementary declaration, in the 3 months, where it is in one of the following situations:

  • Sale or disposal of all movable property and buildings (allocated to the association)
  • Changes to the list of places where the public practice of worship is usually organized.

If after resignation, death or any other reason, the number of members falls below the minimum number required, the association must also declare in the 3 months the new list of members.

Any supplementary declaration shall be made in the same form as the initial declaration.

The association right apply for renewal after 5 years, under the same conditions as their initial declaration.

This renewal is necessary in order to continue to enjoy the benefits of being a cultural association.

If this request for renewal occurs less than 6 months after the end of the five-year period, the association does not have to provide all the documents requested at the time of its first request.

If it has filed its accounts, the association does not have to submit its accounts for the last 3 fiscal years for the renewal of its declaration.

Acts of financial management and administration of property performed by the directors shall be approved annually by the general assembly of the members of the association.

The association must draw up an annual inventory of its movable and immovable property.

Religious associations are subject to financial control by the tax authorities.

The association is obliged to have its accounts audited when it receives benefits or funds from a foreigner country (government, legal person or natural person) and the amount of which exceeds €50,000.

It may be money or movable or immovable property that is given to it.

Religious associations may receive the following amounts:

  • Membership dues
  • Manual donations, donations and bequests
  • Produces quests and collections for cult expenses
  • Fees (for ceremonies and religious services, rental of benches and seats, supply of objects at funerals, decoration of buildings)

They cannot receive a public subsidy.

However, the State and local authorities may grant them financial aid for the repair of cultural buildings, whether or not they are classified as historic monuments.

The works necessary for the conservation of the buildings (keeping them out of water, making them safe, etc.) are the only works concerned.

Municipalities and departments may guarantee, under certain conditions, loans contracted to finance the construction, by religious associations, of religious buildings.

These communities may authorize a cultural association wishing to construct a building of worship to occupy land owned by them as part of a leasing.

Yes. The prefect may also find that an association no longer fulfills the conditions required to benefit from the advantages reserved for religious associations, in particular when its object or activities no longer meet the requirements laid down by law.

In this case, he informs him by registered letter with acknowledgement of receipt.

The association shall have a period of1 month to make his observations.

If she does not, the prefect has another 1 month to confirm his decision.

Alsace-Moselle

An association whose registered office is in Alsace-Moselle does not have to make any additional declaration to the prefect to apply to become a cultural association. The mere fact that the object of the association mentions, in its statutes, the public exercise of a cult, whether exclusively or not, at the time of its creation is sufficient.

A religious association is intended to ensure the public exercise of a religious worship.

However, it may happen that the object of the association is not exclusively cultural, but mixed (i.e. both cultural and cultural).

  • Possibility to issue tax receipts allowing individuals and companies to benefit, under conditions, from tax reductions for donations made to his benefit.
  • Possibility to receive donations and legacies under the conditions provided for by the regulations applicable in Alsace-Moselle.

The law applicable in Alsace-Moselle allows an association, from its inception, to be cultural.

The mere fact that the statutes specify that the object is the exercise of worship is sufficient.

However, the association must transmit, within 3 months following its registration, the prefect of the department in which it has its registered office shall be informed of the list of places where it usually organizes the public exercise of worship and a photocopy of its statutes.

The association can do so by simple mail or by electronic means (addresses can be found on the website of each prefecture).

Who shall I contact

In the event of a subsequent modification of this list, the association must inform the prefect. It must make a supplementary declaration in the 3 months.

When the prefect finds that an association is performing acts in connection with the public practice of a religion without its object providing for it, he invites the association to explain itself by giving it a time limit. This period may not be less than 15 days.

If, at the end of this procedure, the prefect decides to give formal notice to the association to bring its object into conformity with its activities, he notified its decision by registered letter with acknowledgement of receipt. The decision sets the time limit for the association to amend its statutes. This period may not be less than one month.

The prefect may attach a formal notice to the association with a on-call duty.

If the situation persists, the prefect may also refer the matter to the Parquet.

To receive public subsidies, the association must sign the Republican commitment contract. Thus, the association undertakes to respect the following points:

  • Laws of the Republic
  • Freedom of conscience
  • Equality and non-discrimination
  • Fraternity and absence of violence
  • Human dignity
  • Republican symbols (flags, national anthem,...))

The association, whether its object is exclusively cultural or mixed, must hold at least one general meeting each year to approve the acts of financial management and administration of property by the directors or directors of the association.

The State may request the transmission of the signed minutes attesting to the holding of this general meeting and the approval of the acts of management and accounts by the members of the association.

The association, whether its object is exclusively cultural or mixed, mustreport annually on any foreigner funding received. And this, whether in cash or in kind by a foreign natural or legal person where the total amount of all financing exceeds €15,300 on an accounting year.

Where the cumulative amount of foreigner funding received in the same accounting year exceeds €15,300, the association must make its declaration within 3 months of exceeding this threshold.

Any new foreigner funding received in the same accounting year must also be reported within 3 months of receipt.

The liberalities, donation and bequests must be systematically reported.

The association must declare any intention to sell, transfer, bequeath or give a premises used for worship for the benefit of a foreigner.

The association must separate bank accounts between cultural activities and others.

If the association is mixed (i.e. its object is partly cultural and cultural), it must keep annual accounts: a balance sheet, a profit and loss account, an annex and a separate statement of foreigner financing.

The association must have its accounts certified by an auditor in certain cases. These differ according to whether the object of the association is exclusively cultural or mixed.

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The object of the association is exclusively cultural

The association must have its accounts certified by an auditor:

  • where it receives public subsidies of more than €23,000,
  • if it receives public generosity in an amount greater than €15,300,
  • where it issues tax receipts totaling more than €15,300.

The object of the association is mixed

The association must have its accounts certified by an auditor:

  • where it receives public subsidies of more than €23,000,
  • if it issues tax receipts,
  • if the total budget of the association exceeds €100,000,
  • if it receives public generosity in an amount greater than €50,000 (in this case, the association must establish an annual employment account of the resources collected),
  • where it issues tax receipts totaling more than €153,000.

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