Donations, gifts and legacies for the benefit of an association

Verified 20 February 2026 - Public Service / (Prime Minister)

Any association may receive manual donations without having to ask for special permission. However, only certain associations may receive donations and bequests which must be declared prefecture. They are subject to inheritance tax, except in the case of certain associations. Any association that benefits from at least €153,000 of donations must have its accounts certified by an auditor and publish its annual accounts to the JOAFE: titleContent.

Gift

The donation can be made in cash (money) or in nature.

Cash donation

It can be made by cash (cash), check, transfer, direct debit or credit card.

Gift in kind

It may consist of a simple material delivery of a well furnished.

For the buildings, a notarial act is mandatory.

Manual donations to an association are permanently integrated into its heritage. And they are always done as free (i.e. without consideration).

In the case of a gift in kind, the assessment of its value shall be carried out by the donorwhether the property is granted by an individual or a company.

In the case of a gift in kind made by an individual, the association must verify whether the assessment is accurate and corresponds to the actual value of the object.

Any association may receive manual donations without having to request special permission.

Taxation of the donor

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Donations made by an individual

Body of general interest or recognized as being in the public interest

The tax reduction is  66% the amount of donations.

The reduction applies within the limit of 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 to help people in difficulty (meals, care, housing)

The rate of the tax reduction depends on the date and amount of the donations:

Donations made before October 14, 2025
Donations up to €1,000

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

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €1,000 also takes into account donations to a support organization for victims of domestic violence.

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 is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations made from 14 October 2025
Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €2,000 also takes into account donations to a support organization for victims of domestic violence.

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Organization for the assistance of victims of domestic violence

The donation must be made to a community service organization that provides free support to victims of domestic violence or helps to relocate them.

The rate of the tax reduction depends on the date and amount of the donations:

Donations made from January 1 to February 14, 2025

The tax reduction is  66% the amount of donations.

The reduction applies within the limit of 20% taxable income.

Example :

For a donation of €200 an organization to assist victims of domestic violence.

You are entitled to a tax reduction of: €132 (€200 x 66%).

Donations made from February 15 to October 13, 2025
Donations up to €1,000

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

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €1,000 also includes donations to an organization that helps people in difficulty (meals, care, housing).

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 is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations made from 14 October 2025
Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €2,000 also includes donations to an organization that helps people in difficulty (meals, care, housing).

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Donations to safeguard the religious heritage of the communes of France

You must make a donation (or several) to ensure the conservation and restoration of the religious real estate heritage.

The donation must be made to one of the following organizations:

  • Heritage Foundation
  • Foundation recognized as being of public utility and fulfilling a mission of general interest to safeguard heritage for the conservation and restoration of religious real estate heritage (for donations made from February 15 to December 31, 2025).

This heritage must belong to one of the following municipalities:

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

The rate of the tax reduction depends on the total amount of donations:

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.

The limit of €1,000 applies to the total amount of donations made in 2025.

Example :

For 2 donations of €300 and €200, a total 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.

The limit of €1,000 applies to total donations made in 2025.

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

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations to Mayotte made between 1 January and 17 May 2025

The donations concerned are those made to organizations that provide free meals or care to people in difficulty, or help to promote their housing, including the reconstruction of those made uninhabitable (excluding premises built without rights and constituting informal housing). The rate of the tax reduction depends on the total amount of donations:

Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Donations made by a company

General scenario

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

Income or business tax reduction 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

Income or business tax reduction 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

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

The beneficiary association shall issue a tax receipt.

Donations eligible for tax reduction include donations made to the following organizations:

  • Works or organizations of general interest have a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contribute to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Public or private non-profit institutions of higher education or artistic education of general interest
  • Cultural and charitable Associations, public establishments of the cults of Alsace-Moselle
  • Public or private organizations whose management is selfless and whose main activity is the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works or the organization of contemporary art exhibitions
  • Endowment fund of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural character, or contributing to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • An endowment fund that is selflessly managed and that transfers the income from donations to other organizations non-profit.

Taxation of the association

The tax authorities agree to exempt donations and bequests made to associations working in the field of medical or scientific research in a disinterested manner.

Donations, gifts and legacies made to associations and foundations recognized as being of public utility are subject to inheritance tax (called free transfer tax).

The applicable rates are those for successions between brothers and sisters. Thus, for the portion of the donation less than €24,430, the applicable rate shall be 35%. Beyond that, the portion of the donation exceeding that amount is taxed at 45%.

For other associations (not recognized as being in the public interest), the applicable rate is 60% after one abatement from €1,564.

However, in some cases, gifts and legacies may be exempt from inheritance tax. These are donations made to certain associations recognized as being in the public interest :

  • Public or recognized establishments of public interest which are involved either in activities of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature, or which contribute to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language or scientific knowledge, or in concrete actions in favor of press pluralism
  • Public charitable institutions, mutual societies and organizations supporting charitable or charitable organizations, the defense of the natural environment or the protection of animals
  • Public institutions or special businesses that participate in the building of war memorials or in the glory of armies.

Certain associations which have legal personality (i.e. which have formed a group and which have the possibility to act legally: to enter into contracts, to take legal action) open the possibility for donors or legatees to benefit from exemption from transfer duties free of charge. In order to do so, these gifts and legacies must relate to one of the following cases:

  • Works of art intended to form part of a collection, monuments or objects of historical character, books, printed matter or manuscripts
  • Associations declared for at least 3 years on the date of receipt of the gift and which pursue an exclusive purpose of assistance and charity (foundation or congregation)
  • Donations of money or real estate to enable the purchase of works of art, monuments or historical objects
  • Donations or bequests to cultural associations.

The tax authorities agree to exempt donations and bequests made to associations working in the field of medical or scientific research in a disinterested manner.

Any association that benefits from at least €153,000 donations from natural persons or moral entitling donors to a tax advantage must:

  • have its accounts certified by an external auditor,
  • and publish its annual accounts at JOAFE: titleContent.

It shall transmit its annual accounts and the report of the External Auditor by electronic means to the 3 months following their approval by the statutory legislative body.

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

This publication is free of charge.

These documents are available to the public free of charge.

Donation or bequest

The donation or the bequests is carried out by authentic act or by deed under private signature.

The donation is made during the lifetime of the donor, the bequest is made by will.

Donations and bequests granted to an association are permanently integrated into its assets and are always made as free (i.e. without consideration).

Organizations that can accept donations or bequests, without authorization are the following:

  • Associations of general interest declared for at least 3 years, having a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contributing to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Associations whose sole purpose is assistance, charity or scientific or medical research, declared before July 31, 2014 and who have accepted a donation or legacy before that date
  • Associations of Alsace-Moselle entered in the register of associations
  • Associations and foundations recognized as being in the public interest
  • Associations of worship and public establishments of the cults of Alsace-Moselle
  • Approved unions of family associations.

An association that has not received a donation or bequest for 5 years and wishes to know if it falls into one of these categories can question the prefect of the department of its head office.

Who shall I contact

The application must be accompanied by the following documents:

  • Statutes of the Association
  • Surname, forenames, profession, domicile and nationality of the directors
  • Estimated budget for the current financial year and annual accounts for the last 3 financial years or, if the association has been established for less than 3 years, accounts for the financial years ended since its date of creation
  • Any document establishing that the association falls into one of the categories of associations authorized to receive donations and bequests
  • For religious associations, any document establishing that the association fulfills the conditions required to be qualified as a religious association.

3 hypotheses can be envisaged subsequently:

  • The prefect makes a decision favorable. It is valid 5 years.
  • The prefect plans to respond unfavorable. It shall inform the association accordingly and invite it to submit its observations in the 15 days.
  • The association does not get no response within 4 months which follow his request. The silence of the administration implies that the association fulfills the conditions to benefit from donations and legacies. The association can then ask the prefect for a certificate of implicit decision of acceptance.

A donation or bequest granted to an association must be declared to the prefect of the department where the association has its headquarters.

Who shall I contact

Donation

When it comes to a donation, it is to the beneficiary association it itself to make the declaration.

Legacies

When it comes to a legacy, it is the notary responsible for settling the succession that makes the declaration after informing the beneficiary association.

The declaration right be made on free paper, by registered mail with acknowledgement of receipt.

It must be accompanied by the following documents:

  • Copy of notarial deed or will
  • Copies of the statutes of the association, the deliberation relating to their approval and the witness of publication in the JOAFE: titleContent
  • Justification of the acceptance of the gift or bequest and, if applicable, justification of the ability of the association to carry out the expenses or to satisfy the conditions thereof, taking into account its purpose
  • Estimated budget for the current financial year and annual accounts for the last 3 financial years or, if the association has been established for less than 3 years, annual accounts for the financial years ended since its creation
  • Any document establishing that the association falls within one of the categories of associations authorized to receive donations or legacies
  • For the cultural associations, any document establishing that the association fulfills the conditions required to be qualified as a cultural association.

When the prefect intends to oppose the acceptance of the gift or legacy, he informs the association (or the notary) and invites it to submit its observations within 15 days.

At the end of this period, the prefect decides, in the light of any observations of the association, whether or not to oppose the acceptance of the donation or legacy. In the event of opposition, reasons shall be given for the decision.

Failure to take a decision within 4 months of receipt of the declaration shall constitute failure to object to the acceptance of the gift or bequest. The association can then ask the prefect for a certificate of implicit decision toacceptance.

Donations, gifts and legacies made to associations and foundations recognized as being of public utility are subject to inheritance tax (called free transfer tax).

The applicable rates are those for successions between brothers and sisters. Thus, for the portion of the donation less than €24,430, the applicable rate shall be 35%. Beyond that, the portion of the donation exceeding that amount is taxed at 45%.

For other associations (not recognized as being in the public interest), the applicable rate is 60% after one abatement from €1,564.

However, in some cases, gifts and legacies may be exempt from inheritance tax. These are donations made to certain associations recognized as being in the public interest :

  • Public or recognized establishments of public interest which are involved either in activities of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature, or which contribute to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language or scientific knowledge, or in concrete actions in favor of press pluralism
  • Public charitable institutions, mutual societies and organizations supporting charitable or charitable organizations, the defense of the natural environment or the protection of animals
  • Public institutions or special businesses that participate in the building of war memorials or in the glory of armies.

Certain associations which have legal personality (i.e. which have formed a group and which have the possibility to act legally: to enter into contracts, to take legal action) open the possibility for donors or legatees to benefit from exemption from transfer duties free of charge. In order to do so, these gifts and legacies must relate to one of the following cases:

  • Works of art intended to form part of a collection, monuments or objects of historical character, books, printed matter or manuscripts
  • Associations declared for at least 3 years on the date of receipt of the gift and which pursue an exclusive purpose of assistance and charity (foundation or congregation)
  • Donations of money or real estate to enable the purchase of works of art, monuments or historical objects
  • Donations or bequests to cultural associations.

The tax authorities agree to exempt donations and bequests made to associations working in the field of medical or scientific research in a disinterested manner.

Any association that benefits from at least €153,000 donations from natural persons or moral entitling donors to a tax advantage must:

  • have its accounts certified by an external auditor,
  • and publish its annual accounts at JOAFE: titleContent.

It shall transmit its annual accounts and the report of the External Auditor by electronic means to the 3 months following their approval by the statutory legislative body.

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

This publication is free of charge.

These documents are available to the public free of charge.

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