(Article 200 of the General Tax Code)


Law no. 2015-433 of 17 April 2015 supplemented Article 200 of the General Tax Code by opening the tax system of patronage to associations working for the pluralism of the press. It was called the “Charb amendment”, because the director of Charlie Hebdo supported it.


The amount of the personal income tax reduction is equal to 66% of the amount of the amount paid, up to a limit of 20% of taxable income.


Moreover, this article opens the possibility for endowment funds to support associations or foundations acting in support of the pluralism of the press (article 200, f bis) and g) of the CGI).


Eligible organisations are associations of general interest, general interest endowment funds that carry out concrete actions in favour of press pluralism and endowment funds that finance associations of general interest in favour of press pluralism.


Currently, two associations manage donations within this framework:


Donors can use their donations to finance a specific company or online press service. This publisher must himself be eligible for Article 39 bis A of the General Tax Code (link above). However, in order to benefit from this reduction, there must be no direct or indirect economic and financial link between the donor and the recipient.


Link Tax instruction