Laws
Finance law for 2024 (LAW no. 2023-1322 of 29 December 2023)
- Article 15: The derogating ceiling of 1000 euros giving rise to a tax advantage of 75% for donations to organizations of aid to the most deprived (device called «Coluche») is extended for a period of three years, until 31 December 2026. This ceiling, which initially amounted to 552 euros, was raised in the context of the health crisis.
- Article 16: Articles 200 and 238 bis of the General Tax Code expressly provide, within the list of fields eligible for a tax reduction on donations made, organizations of general interest contributing «to equality between women and men».
- Article 30: Between September 15, 2023 and December 31, 2025, donations made to the Heritage Foundation for the conservation and restoration of religious heritage benefit from a 75% tax reduction (instead of 66%), up to a maximum of €1,000 per year. The assets covered by this measure are “religious real estate belonging to public persons and located in the municipalities of metropolitan France with less than 10,000 inhabitants, in the overseas municipalities with less than 20,000 inhabitants or in the delegated municipalities defined in Article L. 2113-10 of the General Code of Local Authorities respecting the same thresholds.”
Finance law for 2023 (no. 2022-1726 of 30 December 2022)
- Article 41: extends the provisions of Article 238 bis AB of the CGI from 2022 to 2025
- Article 11 and Article 12: extend the system of patronage to payments by individuals (new Article 200, 1-f ter) and companies (new Article 238 bis, 1°-e sexies of the CGI) to municipalities, inter-municipal forest management unions, mixed forest management unions and forestry trade union groups for carrying out, within the framework of an activity of general interest, activities contributing in particular to the preservation of sustainably managed woods and forests.
Law confirming respect for the principles of the Republic (No. 2021-1109 of 24 August 2021)
- Article 19: submits to a new reporting obligation organizations (such as associations, foundations, public institutions, etc.) that issue receipts, certificates or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for individuals (Article 200 of the General Tax Code (CGI)), for companies (Article 238 bis of the CGI) and for those liable for real estate wealth tax (CGI Article 978)
Finance law for 2022 (No 2021-1900 of 30 December 2021)
- Article 76: amends the 1st ter of Article 200 of the CGI and thus extended the application of a ceiling of 1000 euros for so-called "Coluche" donations until 31 December 2023.
Finance law for 2021 (n°2020-1721 of 29 December 2020)
Under conditions, certain approved bodies whose sole purpose is to pay financial aid for the realization of investment may benefit from the tax reduction patronage. From now on, federations or unions of organizations whose sole purpose is to federate, to organise, represent and promote such approved bodies may also benefit from it on the dual condition of being selfless in its management and performing exclusively unpaid services for the benefit of their members.
Finance law for 2020 (no. 2019-1479 of 28 December 2019)
- A reduction in the tax reduction rate from 60% to 40% beyond €2 million in donations. By exception, does not apply to corporate donations to non-profit organizations that provide free meals to people in difficulty, that help to promote their housing or that proceed, primarily, the free supply to people in difficulty of care or basic necessities.
- The increase of the alternative limit in absolute value in favour of small businesses from 10 to 20,000 €.
- A framework for the remuneration of people made available by the company as part of skills sponsorship.
- Eligibility of Radio France’s musical groups
For more information, click here
Finance law for 2019 (no. 2018-1317 of 28 December 2018)
- Article 61 (modification of articles 200 and 238 bis of the General Tax Code: extension of the benefit of patronage to series festivals)
- Article 148 (amendment of Articles 238 bis and 1729 B of the General Tax Code: creation of a reporting obligation for companies making more than 10,000 euros in payments during a financial year)
- Article 149 (amendment of Article 238 bis of the General Tax Code: creation of an alternative limit in absolute value of € 10,000 for small and medium-sized businesses).
Finance law for 2018 (No. 2017-1837 of 30 December 2017)
- Article 31 (repeal of Chapter I-bis, in particular Article 885-0 V bis A and creation of Chapter II-bis after Chapter II of Title IV of Part I of Book I of the General Tax Code, in particular section 978 Substitution of a tax on real estate assets for the solidarity tax on wealth, reduction of tax on real estate assets in favour of providers who make donations to certain organizations of general interest (public or private foundations, research or higher education institutions or public or private artistic education institutions, of general interest and non-profit).
- Article 18: extension, under certain conditions, of corporate and private patronage to private historical monuments with commercial revenues (Article 200-2bis and Article 238 bis -1f of the General Tax Code).
- Article 34: extension of the benefit of patronage to the national programme societies mentioned in the Article 44 of Law No. 86-1067 of 30 September 1986.
Amending Finance Law for 2009 (No. 2009-1674 of 30 December 2009)
- Article 35: amends Articles 200, 238 bis and 885-0 bis-A of the General Tax Code to extend, under certain conditions, the benefit of patronage to approved bodies whose registered office is located in a Member State of the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause for the purpose of fight tax fraud or evasion.
Law on the modernisation of the economy (No. 2008-776 of 4 August 2008)
- Article 140: creation of the endowment fund, a non-profit legal entity which receives and manages, by capitalizing, the property and rights of any kind that are brought to it free and irrevocable and uses the income of capitalization for the purpose of carrying out a work or mission of general interest or redistributes them to assist a legal person for the purpose non-profit in the performance of its works and missions of general interest.
Finance law for 2009 (No. 2008-1425 of 27 December 2008)
- Article 23: extension of corporate sponsorship to "companies, of which the State is the sole shareholder, whose activity is the representation of France at the universal exhibitions".
Law on the Freedoms and Responsibilities of Universities (No. 2007-1199 of 11 August 2007)
Law in favor of work, employment and purchasing power («TEPA law») (n°2007-1223 of 21 August 2007)
- Article 16: Reduction of solidarity tax on wealth (ISF) in favor of those who make donations to certain organizations of general interest (public or private foundations, research or higher education institutions or public or private artistic education institutions, of general interest and non-profit).
Amending Finance Law for 2007 (No. 2007-1824 of 25 December 2007)
- Article 23, II: extension of the benefit of private sponsorship to organizations whose management is disinterested and whose main activity is the presentation to the public of works of the performing arts and the organization of exhibitions of contemporary art.
- Article 23, III and IV: extension of the corporate sponsorship regime to companies whose capital is wholly owned by the State or one or more national public institutions, alone or jointly with one or more local authorities, and whose main activity is the presentation to the public of works of the performing arts or the organization of exhibitions of contemporary art.
Programme law for research (No. 2006-450 of 18 April 2006)
- Article 5: Foundations for scientific cooperation
Finance law for 2007 (No. 2006-1666 of 21 December 2006)
- Article 10 (amendment of articles 200 and 238 bis of the General Tax Code, and articles of the Heritage Code relating to the Heritage Foundation: patronage for private historical monuments) - Article 64 (amendment of Article 238 bis of the General Tax Code: patronage for contemporary art exhibitions).
Programming Law for Social Cohesion (No. 2005-32 of 18 January 2005
- Article 127 (amendment of Article 200 of the General Tax Code: for donations by individuals, the tax reduction rate increases from 60 to 66% in the general scheme; and from 66% to 75% for payments made to non-profit organizations that provide free meals to people in difficulty, that help to promote their housing or that carry out, as a main, to the free provision of care to people in difficulty; in this case, the ceiling of payments increases from 414 to 470 euros. These provisions shall apply from the taxation of income in the year 2005.
Amending Finance Law for 2005 (No. 2005-1720 of 30 December 2005)
- Article 70 (amendment of Article 238 bis AB of the General Tax Code: relaxation of the conditions of exhibition to the public of the works of living artists bought by companies)
Finance Law for 2005 (No. 2004-1484 of 30 December 2004)
- Article 20 (amendment of Article 219 bis of the General Tax Code: taxation of foundations recognized as being of public utility).
Law on patronage, associations and foundations («Aillagon law») (no. 2003-709 of 1 August 2003)
Finance law for 2004 (No. 2003-1311 of 30 December 2003)
- Articles 15 and 16 (amendment of Article 238 bis of the General Tax Code): patronage of undertakings in favour of public or private bodies whose management is disinterested and whose main activity is the presentation to the public of dramatic works, lyrical, musical, choreographic, cinematographic and circus, provided that the payments are allocated to this activity.
- Article 118: assessment of the application of the provisions of the Law of 1 August 2003.
Law on Museums of France (No. 2002-5 of 4 January 2002)
- Articles 23 and 25: creation of articles 238bis-0 A and 238bis-0 AB of the General Tax Code relating to national treasures.
1987
1990
1991
1996
1999
2002
- Law on Museums of France (No. 2002-5 of 4 January 2002) - Articles 23 and 25: creation of Articles 238a-0 A and 238a-0 AB of the General Tax Code relating to national treasures.
2003
- Finance law for 2004 (No. 2003-1311 of 30 December 2003) - Articles 15 and 16 (amendment of Article 238 bis of the General Tax Code: patronage of undertakings in favour of public or private bodies whose management is disinterested and whose main activity is the presentation to the public of dramatic, lyrical, musical and choreographic works, film and circus, provided that payments are allocated to this activity. - Article 118: assessment of the application of the provisions of the Law of 1 August 2003.
2004
- Finance Law for 2005 (No. 2004-1484 of 30 December 2004) - Article 20 (amendment of Article 219bis of the General Tax Code: taxation of foundations recognized as being of public utility).
2005
- Programming Law for Social Cohesion (No. 2005-32 of 18 January 2005) - Article 127 (amendment of Article 200 of the General Tax Code: for donations by individuals, the tax reduction rate increases from 60 to 66% in the general scheme; and from 66% to 75% for payments made to non-profit organizations that provide free meals to people in difficulty, that help to promote their housing or that carry out, as a main, to the free provision of care to people in difficulty; in this case, the ceiling of payments increases from 414 to 470 euros. These provisions shall apply from the taxation of income in the year 2005.
- Amending Finance Law for 2005 (No. 2005-1720 of 30 December 2005) - Article 70 (amendment of Article 238 bis AB of the General Tax Code: relaxation of the conditions of exhibition to the public of the works of living artists bought by companies).
2006
- Programme law for research (No. 2006-450 of 18 April 2006) - Article 5: Foundations for scientific cooperation.
- Finance law for 2007 (No. 2006-1666 of 21 December 2006) - Article 10 (amendment of Articles 200 and 238 bis of the General Tax Code, and articles of the Heritage Code relating to the Heritage Foundation: patronage for private historical monuments) - Article 64 (amendment of Article 238 bis of the General Tax Code: patronage for contemporary art exhibitions).
2007
- Law in favor of work, employment and purchasing power («TEPA law») (n°2007-1223 of 21 August 2007) - Article 16: reduction of solidarity tax on wealth (ISF) in favour of providers who make donations to certain general interest organizations (public or private foundations, research or higher education institutions or public or private artistic education institutions, of general interest and non-profit).
- Amending Finance Law for 2007 (No. 2007-1824 of 25 December 2007) - Article 23, II: extension of the benefit of private sponsorship to organizations whose management is disinterested and whose main activity is the presentation to the public of works of the performing arts and the organization of exhibitions of contemporary art. - Article 23, III and IV: extension of the corporate sponsorship scheme to companies whose capital is wholly owned by the State or one or more national public institutions, alone or jointly with one or more local authorities, and whose main activity is the presentation to the public of works of the performing arts or the organization of exhibitions of contemporary art.
2008
- Law on the modernisation of the economy (No. 2008-776 of 4 August 2008) - Article 140: creation of the endowment fund, non-profit private legal entity which receives and manages, by capitalizing, the property and rights of any kind that are brought to it free and irrevocable and uses the income of capitalization for the purpose of carrying out a work or mission of general interest or redistributes them to assist a legal person for the purpose non-profit in the performance of its works and missions of general interest.
- Finance law for 2009 (No. 2008-1425 of 27 December 2008) - Article 23: extension of corporate patronage to "companies, of which the State is the sole shareholder, whose activity is the representation of France at World Fairs".
2009
- Law for the acceleration of public and private construction and investment programs (No. 2009-179 of 17 February 2009) - Article 18: extension, under certain conditions, of the benefit of corporate and private patronage to private historical monuments with commercial revenues (Article 200-2bis and Article 238 bis -1f of the General Tax Code).
- Law on audiovisual communication and the new public television service (No. 2009-258 of 5 March 2009) - Article 34: extension of patronage to the national programme societies mentioned in the Article 44 of Law No. 86-1067 of 30 September 1986.
- Amending Finance Law for 2009 (No. 2009-1674 of 30 December 2009) - Article 35: amends Articles 200, 238 bis and 885-0 bis-A of the General Tax Code to extend, under certain conditions, the benefit of patronage to approved bodies whose registered office is located in a Member State of the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause for the purpose of fight tax fraud or evasion.
2014
2017
- Finance law for 2018 (No. 2017-1837 of 30 December 2017) - Article 31 (repeal of Chapter I-bis, in particular Article 885-0 V bis A and creation of Chapter II-a after Chapter II of Title IV of Part I of Book I of the General Tax Code, in particular section 978 Substitution of a tax on real estate assets for the solidarity tax on wealth, reduction of tax on real estate assets in favour of providers who make donations to certain organizations of general interest (public or private foundations, research or higher education institutions or public or private artistic education institutions, of general interest and non-profit).
2018
- Finance law for 2019 (no. 2018-1317 of 28 December 2018) - Article 61 (amendment of Articles 200 and 238 bis of the General Tax Code: extension of the benefit of patronage to series festivals) - Article 148 (amendment of Articles 238 bis and 1729 B of the General Tax Code: creation of a reporting obligation for companies making more than 10,000 euros in payments during a financial year) - Article 149 (amendment of Article 238 bis of the General Tax Code: creation of an alternative limit in absolute value of € 10,000 for small and medium-sized businesses).
2019
- A reduction in the tax reduction rate from 60% to 40% beyond €2 million in donations. By exception, does not apply to corporate donations to non-profit organizations that provide free meals to people in difficulty, that help to promote their housing or that proceed, primarily, the free supply to people in difficulty of care or basic necessities.
- The increase of the alternative limit in absolute value in favour of small and medium-sized businesses from €10 to €20,000.
- A framework for the remuneration of persons made available by the company as part of skills sponsorship.
- Eligibility of Radio France’s musical formations
For more information, click here
2020
- Under certain conditions, certain approved bodies whose sole purpose is to pay financial aid to enable investments to be made may benefit from the tax reduction on patronage. From now on, federations or unions of organizations whose sole purpose is to federate, to organise, represent and promote such approved bodies may also benefit from it on the dual condition of being selfless in its management and performing exclusively unpaid services for the benefit of their members.
2021
- Article 19 of the Law imposes a new reporting obligation on bodies (such as associations, foundations, public institutions, etc.) which issue receipts, certificates or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for individuals (Article 200 of the General Tax Code (CGI)), for companies (Article 238 bis of the CGI) and for those liable for real estate wealth tax (CGI Article 978)
- Article 76: amends 1 b of Article 200 of the CGI and thus extended the application of a ceiling of 1000 euros for so-called "Coluche" donations until 31 December 2023.
2022
- Article 41: extends the provisions of Article 238 bis AB of the CGI from 2022 to 2025.
- Article 11 and Article 12: extend the system of patronage to payments by individuals (new Article 200, 1-f ter) and companies (new Article 238 bis, 1°-e sexies of the CGI) to municipalities, inter-municipal forestry management unions, mixed forest management unions and forestry trade union groups for carrying out, within the framework of an activity of general interest, activities contributing in particular to the preservation of sustainably managed woods and forests.
2023
- Article 15: The derogating ceiling of 1,000 euros giving rise to a 75% tax advantage in respect of donations to the most deprived organizations (the so-called "Coluche" scheme) is extended for a period of three years, until 31 December 2026. This ceiling, which initially amounted to 552 euros, was raised in the context of the health crisis.
- Article 16: Articles 200 and 238 bis of the General Tax Code expressly provide, within the list of fields eligible for a tax reduction on donations paid, organizations of general interest contributing "to equality between women and men".
- Article 30: Between 15 September 2023 and 31 December 2025, donations to the Heritage Foundation for the conservation and restoration of religious heritage benefit from a 75% tax reduction (instead of 66%), up to a maximum of €1,000 per year. The assets covered by this measure are “religious real estate belonging to public persons and located in the municipalities of metropolitan France with less than 10,000 inhabitants, in the overseas municipalities with less than 20,000 inhabitants or in the delegated municipalities defined in Article L. 2113-10 of the General Code of Local Authorities respecting the same thresholds.”
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