Who can benefit from this?

To receive private funds and issue a tax receipt to the donor, the recipient must meet several criteria:

  • the activity of the structure must be non-profit and non-competitive VAT and other commercial taxes exclude an organization from the scope of eligibility for patronage. Are therefore not eligible for patronage the organizations incorporated (SA, SARL, SCOOP, ...);
  • management must be disinterested (non-profit);
  • the structure and related projects must not benefit a small circle people.

How can we ensure that an organization can benefit from deductible patronage?

It is the organizations receiving donations that appreciate whether or not they qualify for donations from companies, foundations or individuals. The issuance of “donation receipts” is their sole responsibility.

If an organization wrongly issued a receipt, it would incur a fine equal to 25% of the amount of the donation. However, the taxpayer in good faith would not be affected by his tax reduction.

In order to ensure greater legal certainty for public interest organisations and donors, an organisation may request the Directorate of Public Finance of the department where it has its head office to issue a “tax rescript”, attesting that it falls within the categories benefiting from patronage 1.

The case of natural persons

Natural persons (artists, for example) are not eligible for direct corporate patronage or private sponsorship.

Nevertheless, they may receive grants (scholarships, prizes) from foundations or endowment funds.

The main eligible organisations in the cultural field

Subject to case-by-case verification, these are:

  • the State, its institutions and local authorities;
  • organizations of general interest, in particular associations (provided they meet the above criteria);
  • recognized foundations and associations of public utility, sheltered or corporate foundations, endowment funds;
  • the museums of France 2 ;
  • most of the private historical monuments for their restoration works on the protected parts or their accessibility works, through the Heritage Foundation (link to site Alsace Heritage Foundation) or a recognized foundation or association of approved public utility;
  • organizations whose management is disinterested and whose main activity is the presentation to the public of works of the live performance or the organization of contemporary art exhibitions, even if their activity is subject to VAT and other commercial taxes (the request de tax rescription is however advised) 

1Tax instruction 13 L-5-04 of 19 October 2004

2Within the meaning of the law of 4 January 2002 on museums in France

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