How should a cultural association declare foreigner funding for worship?
Verified 05 December 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
An association practicing the cult that receives funding direct or indirect of the foreigner must declare it. Whatever the form of the benefit or resource, the obligation to report is imposed as soon as the amount collected in an accounting year exceeds €15,300. The obligation to report is imposed regardless of the amount for donations notarial offices and bequests. To whom is the declaration to be made? Can the administration oppose it? We give you the information to know.
The financing concerned is all the advantages and all the in-kind resources or cash received directly or indirectly of the foreigner.
Funding may take the following forms:
- Hardware delivery of an object
- Donation of money (cash, check or bank transfer)
- Securities
- Loan of labor
- Subsidized (i.e. preferred) or non-subsidized cash loan
- Contribution of own funds (sum of money added to the budget of the association, without having to be repaid)
- Provision of premises
- Assumption of expenses.
Such funding may be allocated to:
- By way of gift (donation and bequests)
- By way of manual donation.
Funding received directly or indirectly must be declared, including those received through a French intermediary (association, endowment fund, real estate civil business (SCI), natural person…).
Example :
- Provision of premises belonging to a real estate civil business (SCI) under the control, even indirect, of a foreign organization, which is used for the exercise of a cult. If an association funded by a foreigner government owns 40% of the shares of an SCI holding a place of worship, the association using the place of worship must declare it as foreigner funding.
- Free provision of a minister of worship by an association funded by a foreign organization.
FYI
Volunteering by an individual who is not resident in France is not concerned.
It all depends on the location of implantation of the beneficiary body (Alsace-Moselle or elsewhere) and the form of financing (gift, will or advantage obtained without a notarial deed).
General case
For benefits or resources (excluding gifts)
- Cultural Association
- Association providing for the maintenance, expenses and exercise of a cult, even if it has other objects (association called “mixed”)
For gifts (donations made by notarial deed and bequests included in a will)
Alsace-Moselle
For other benefits or resources (excluding gifts)
Registered association with cultural object
For gifts (donations made by notarial deed and bequests included in a will)
- Public establishment of worship
- Registered association with cultural object
- Congregation
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For gifts (donations made by notarial deed and bequests included in a succession)
All donations (regardless of their amount), directly or indirectly from the foreigner, must be declared.
The donation is declared as soon as its beneficiary (called the donee) accepted it.
The bequests is declared dead on the death of its author (called the testator) as soon as the notary is in possession of the will.
For other benefits or resources (excluding gifts)
Benefit or resource of more than €15,300
Any donation must be declared where:
- the benefits or resources come directly or indirectly from the foreigner
- and the benefits and resources received in an accounting year (over an accounting year) are amount greater than €15,300.
The declaration must take place within 3 months after the threshold is exceeded from €15,300.
Please note
Once the threshold is exceeded, any new foreigner funding received must be reported within 3 months of its receipt until the end of the accounting year.
Example :
The accounting year of an association begins at 1er January of year N.
During the year, it shall receive:
- on 24 february, foreigner funding for €5,000
- on 23 may, foreigner funding for €6,000
- on 10 july, foreigner funding for €10,000.
The latest funding of €10,000 causes it to exceed the threshold of €15,300.
As of July 10, the association has 3 months to report all funding received (€5,000, €6,000 and €10,000) and which led it to exceed the reporting threshold.
As of July 10, any new foreigner funding received must be reported within 3 months of its receipt until the end of the accounting year.
Funding commitments received on a phased basis
An association can benefit from funding commitments that are collected over time. We're talking about successive enforcement claims.
These claims must be reported in their entirety within 3 months of 1er day of their perception.
Example :
An association, under the control of a foreigner body, makes a minister of religion available free of charge to another association for a period of two years.
This benefit, over 2 years, represents a value above the reporting threshold of €15,300.
The association benefiting from this advantage must therefore declare within 3 months from 1er the total amount of the two-year period of availability to the Minister of Worship.
FYI
It is possible to declare funding one year before actually receiving the amount.
Example :
An association knows it will receive €20,000 to 1er March of year N.
It may declare this advantage in the preceding year (N-1).
It will thus be able to secure this future operation, which will take place when it already has the administration's response.
The declaration of benefits and resources and donations established by notarial deed is made by thebeneficiary body (as applicable, the association, congregation or public institution of worship).
The fact that the beneficiary association declares the advantage does not exempt an intermediate body from also declaring the advantage if that body is subject to the reporting obligations.
The declaration of the bequest coming directly or indirectly from the foreigner is made by notary in charge of the succession.
Please note
Where the donation is received through an organization that has received foreigner funding, that organization shall also declare the benefit. This obligation only applies to bodies subject to the reporting obligations, such as, for example, religious associations.
Example :
An association whose purpose is to help other associations to practice worship, by providing places of worship or ministers of worship, is an association subject to the obligations of reporting foreigner funding.
When it receives benefits and resources from the foreigner, it must declare them.
The association to which it provides benefits (grants, assets, labor, etc.) financed directly or indirectly from the foreigner is also subject to the obligations to declare these benefits.
The declaration of foreigner funding of the cult can be done online or by mail.
FYI
the administration favors the online service, but the mail remains valid provided that it is sent by registered letter with acknowledgement of receipt (LRAR).
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On the internet
The declaration shall be made to the Minister of the Interior by means of the following online service:
By post
The gift (gift made by notarial deed and leg included in a succession) can also be declared by registered letter with acknowledgement of receipt (LRAR).
The declaration is to be sent to the Ministry of the Interior and Overseas.
Who shall I contact
Where the declaration relates to an amount lower or equal à €15,300, the information requested shall be simplified.
Where the declaration relates to an amount superior à €15,300, the information requested is more detailed. The identity of the contributor and of the persons involved in the financing and the conditions of the financing must, in particular, be specified.
FYI
This information is intended solely for the administration and is not the subject of any public communication.
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Financing of up to €15,300
The declaration shall include information on the beneficiary association:
- Name
- Address of the registered office
- E-mail address
- Telephone details
The name, surname(s), e-mail address and telephone number of the registrant must also be included.
The nature (in cash or in kind), amount and, if applicable, the estimated date of receipt or acquisition of benefits and assets directly or indirectly from the foreigner shall be stated.
Funding over €15,300
The statement shall include information on the person who granted the funding.
When funding involves one (or more) intermediate(s) the same information on (or about) them depending on whether it is a natural person or a legal person shall be indicated in the declaration.
The person is a natural person
- Name
- First name(s)
- Date and place of birth
- Nationality(ies)
- Home
- E-mail address and telephone number
The declaration must also include a note explaining the procedure for granting the benefit or resource, together with a copy of the acts or contracts relating thereto.
In the case of a bank transfer, the international bank account number (“IBAN number”) or the number allowing the identification of the account that made the transfer must be specified.
The person is a legal person
- Name or business name
- Legal form
- Address of the registered office
- E-mail address and telephone number
The declaration must also include a note explaining the arrangements for granting the benefit or resource (possibly specifying the role of the intermediary or intermediaries involved in the financing), together with a copy of the acts or contracts relating thereto.
In the case of a bank transfer, the international bank account number (“IBAN number”) or the number allowing the identification of the account that made the transfer must be specified.
The silence of the administration within a period of 2 months is absence of opposition in the case of a declaration procedure.
However, if the complexity of the case so requires, the Minister of the Interior may extend this period for an additional period of 4 months from the expiry of the initial period of 2 months.
During the procedure, the Minister may ask the declarant for additional information necessary for the investigation. In this case, it shall inform the declarant of the extension of the time limits for investigation.
If the administration did not respond after all the deadlines, it did not object to the funding.
Review of the statement by the Minister of the Interior
Where the Minister of the Interior intends to object to the collection of the benefit, resource or gift, he shall inform the declarant by registered letter with acknowledgement of receipt (LRAR).
The declarant shall have a time limit of 1 month to respond to the grievances presented by the Minister. At the end of that period or from the date of receipt of the declarant's reply, the Minister shall have a period of time of 1 month to decide whether to oppose or not.
In the absence of a formal agreement, the minister's silence means no opposition.
At the request of the declarant, the Minister of the Interior shall issue a certificate of this absence of opposition.
Consequence of the opposition
When the Minister decides to oppose the benefit of the benefit, resource or gift, he shall inform the declarant of his decision, with reasons, by LRAR.
Within 2 months of the opposition decision, the declarant may challenge it by referring the matter to the Minister of the Interior (ex gratia appeal) or by referring the matter directly to the judge (contentious appeal).
No later than 3 months after the notification of the opposition decision, the declarant shall provide the minister of the interior with any evidence that the benefit or resource received has actually been returned.
FYI
The Minister may object to foreigner funding where there is a actual threat present and sufficiently serious affecting a fundamental interest of the business. This threat may be due to the actions of the beneficiary of the benefit, the persons involved in the financing, the contributor, or the officers or directors of the association.
The penalty depends on the nature of the offense.
Non-compliance with the reporting obligation
This offense is punishable by a fine of €3,750, but the amount may be increased to one quarter of the amount to which the infringement relates.
An additional penalty of confiscation of the value of the benefits and resources concerned may also be imposed by the judge.
Incomplete declaration or retention of benefit or resource
A fine of €3,750 may be pronounced in any of the following cases:
- Incomplete declaration
- Request for additional documents or information not submitted on time
- Retention of the benefit or resource.
This amount may be increased to one quarter of the amount to which the infringement relates.
An additional penalty of confiscation of the value of the benefits and resources concerned may also be imposed by the judge.
Non-return of funding after objection by the Minister
In the event of failure to return the funding within 3 months after opposition by the Minister of the Interior, a sentence of 2 years' imprisonment and €30,000 a fine may be imposed.
An additional penalty of confiscation of the benefits and resources concerned is possible.
Non-certification of accounts
A legal person governed by French law or a trust having acted as an intermediary for foreigner financing (excluding grants) for a total annual amount of more than €15,300 must have his accounts certified.
In the event of non-compliance with this obligation, the officer, director, or intermediary who intervenes in a trust transaction (called a trustee) shall be punished by €9,000 of a fine.
The association that has benefited from more than €50,000foreigner financing (excluding grants) during an accounting year is also subject to an obligation to certify the accounts.
In the event of non-compliance with this obligation, the officer or director of an association is liable €9,000 of a fine.
1. Verify funding
- Identify if funding comes from the foreigner
- Determine the nature
- Notarized donation or bequest (mandatory declaration whatever the amount)
- Other benefits (money, goods, premises, labor loans, etc.)
- Check if the accumulated amount exceeds €15,300 in the year
2. Preparing the declaration
- Fill in the information on the beneficiary association
- Identify the funder (natural or legal person)
- Describe the benefit or resource
- Attach supporting documents
- Include intermediaries if involved (ICS, other association)
3. Send the declaration
4. Follow the instruction
- Normal lead time: 2 months
- Possible extension: + 4 months in case of complex case
- Provide additional information if requested by the Ministry
5. Decision of the Administration
- No objection: funding accepted
- Opposition: mandatory return in 3 months
- Request a certificate of absence of opposition if necessary
6. Practical points
- Declare even indirect financing
- Retain all documents and evidence of value for benefits in kind
- Provide for certification of accounts if significant funding
- Volunteering by a non-resident person is not involved.
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