How to evaluate a donation in kind to an association?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The gift in kind consists of a simple material handover of an object (work of art for example), a service or a building (house, land). Its valuation depends on the type of good or service concerned. The gift in kind, granted in particular to organizations of general interest by an individual or a company, qualifies for a tax reduction under certain conditions. The rules differ depending on whether the donation is made by an individual or a company. We give you useful information.
Donation made by an individual
The rules depend on the organization to which the donation is paid:
The rate of the tax reduction depends on the recipient organization and the amount of donations.
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Body of general interest or recognized as being of public utility
The tax reduction is 66% the amount of donations.
The reduction applies up to 20% of 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 total amount of donations:
Donations up to €1,000
For donations made up 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 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 €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 the year.
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 gifts 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%), a total tax reduction of €882.
Donations to the Heritage Foundation for the safeguarding of the religious heritage of the communes of France
You must make one (or more) donation for the benefit of the Heritage Foundation with a view to ensuring the conservation and restoration of the religious immovable heritage.
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 2024.
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 the total amount of donations made in 2024.
For the part of the donation greater than €1,000, the amount of the tax reduction is 66% of the given amount.
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%), a total tax reduction of €882.
Donations to Mayotte made between 14 and 31 December 2024
The donations concerned are those made to organizations that provide free meals or care for people in difficulty, or contribute to promoting 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 gifts 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%), a total tax reduction of €1,632.
The value of the gift depends on its nature.
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Donation or transfer of property
The valuation of property transferred free of charge by an individual is the purchase price of the property or, in the case of used property, the price at which the donor could have resold the property.
In the case of a company, the property transferred free of charge may be:
- an item in an inventory account,
- or property in a capital account.
The goods in an inventory account shall be those intended for:
- either to be sold in the course of the company's activity,
- or to be consumed in the production activity of the company.
Property recorded in a capital account means property intended to be used in a sustainable manner for the company's activity (real estate, production tools, vehicle, etc.).
The valuation of an asset in an inventory account transferred free of charge by a company shall be the inventory value of the asset, i.e.:
- for a purchased good, at the purchase price plus transport and handling costs and other costs directly incurred for its acquisition,
- for a company-produced good, the cost of production.
The valuation of a property in a capital account is the market value of the property at the date of the gift.
A gift of property in a capital account results in a transfer of ownership of the property. It constitutes a transfer free of charge. For the recipient organization, the value of the property received is taxable.
If the property is fully depreciated, the donation of the property does not entitle the donor company to a tax reduction.
In addition to the value of the property, transportation, handling and other costs directly incurred to make the donation may be added.
Regardless of whether the property is granted by an individual or a company, the assessment of its value is carried out by the donor. In the case of a gift in kind from an individual, the association must verify whether the assessment is accurate and corresponds to the actual value of the object.
Loan of premises
The valuation of a property corresponds to the amount of rent that the landlord would have received if he had rented the property.
When the free provision gives rise to a rental contract, it entitles the owner to a tax reduction. However, the rent that the landlord waives remains subject to tax in the property income category.
When the free provision does not give rise to a rental contract, the owner is then considered to reserve the enjoyment of the property. The making available does not constitute a gift in kind giving entitlement to a tax reduction.
Provision of service
The evaluation of a service offered free of charge corresponds to the costs incurred by the company to produce the service.
Labor loan (skills sponsorship)
The assessment of the free provision of employees corresponds to wages and expenses, after deduction, where appropriate, of various aids and reductions associated with employment contracts.
Donation made by a company
The rules depend on the organization to which the donation is paid:
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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.
The value of the donation depends on its nature:
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Donation or transfer of property
The valuation of property transferred free of charge by an individual is the purchase price of the property or, in the case of used property, the price at which the donor could have resold the property.
In the case of a company, the property transferred free of charge may be:
- an item in an inventory account,
- or property in a capital account.
The goods in an inventory account shall be those intended for:
- either to be sold in the course of the company's activity,
- or to be consumed in the production activity of the company.
Property recorded in a capital account means property intended to be used in a sustainable manner for the company's activity (real estate, production tools, vehicle, etc.).
The valuation of an asset in an inventory account transferred free of charge by a company shall be the inventory value of the asset, i.e.:
- for a purchased good, at the purchase price plus transport and handling costs and other costs directly incurred for its acquisition,
- for a company-produced good, the cost of production.
The valuation of a property in a capital account is the market value of the property at the date of the gift.
A gift of property in a capital account results in a transfer of ownership of the property. It constitutes a transfer free of charge. For the recipient organization, the value of the property received is taxable.
If the property is fully depreciated, the gift of the property does not entitle the donor company to a tax reduction.
In addition to the value of the property, transportation, handling and other costs directly incurred to make the donation may be added.
Regardless of whether the property is granted by an individual or a company, the assessment of its value is carried out by the donor. In the case of a gift in kind from an individual, the association must verify whether the assessment is accurate and corresponds to the actual value of the object.
Loan of premises
The valuation of a property corresponds to the amount of rent that the landlord would have received if he had rented the property.
When the free provision gives rise to a rental contract, it entitles the owner to a tax reduction. However, the rent that the landlord waives remains subject to tax in the property income category.
When the free provision does not give rise to a rental contract, the owner is then considered to reserve the enjoyment of the property. The making available does not constitute a gift in kind giving entitlement to a tax reduction.
Provision of service
The evaluation of a service offered free of charge corresponds to the costs incurred by the company to produce the service.
Labor loan (skills sponsorship)
The assessment of the free provision of employees corresponds to wages and expenses, after deduction, where appropriate, of various aids and reductions associated with employment contracts.
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