Details of this exceptional measure
- An exceptional tax reduction for individuals
The national collection has been entrusted to the Heritage Foundation “in the context of its activities of general interest for the protection of local heritage” (article 3 quinvicies of the finance bill for 2024). Between September 15, 2023 and December 31, 2025, your donations for this national collection benefit from a 75% tax reduction (instead of 66%), up to a maximum of €1,000 per year.
- Projects funded as they go
The first projects will be selected in the first half of 2024 by a specific committee linking the Ministry of Culture and the Heritage Foundation. The amount mobilized will determine the number of projects supported. A counter, updated in real time, online on the Heritage Foundation site, indicates the amounts collected and the number of donors. On January 24, 2024, the collection platform recorded €2,119,635 in donations made by 10,668 individuals.
The words of
Marthe Boulanger, Director of Philanthropy at the Heritage Foundation
"France is dotted with an incredible heritage that makes the beauty and attractiveness of its territories. Preserving this specificity is a collective responsibility because we are all custodians of this heritage that we must pass on to future generations.
This great national collection resonates with the historic building site of the Notre-Dame Cathedral in Paris. Like Notre-Dame, this is about acting to safeguard the markers of the history of our territory, the religious buildings that are at the heart of the life of cities and villages.
This major national collection is therefore consistent with the missions of the Heritage Foundation on a daily basis. The mobilization of several thousand donors bears witness to the popular dimension of this outpouring of generosity that will have to be part of the long term to save as many buildings as possible. The Heritage Foundation offers recurring donations, for example.
This national initiative is supported by the government through an enhanced tax exemption. It is a strong sign of encouragement for territorial solidarity in favour of the heritage to which corporate sponsors may be sensitive. '
What heritage is affected by this exceptional measure?
The religious heritage is composed in France, all religions combined, of 100,000 buildings. Among them:
- about 15,000 are classified or listed as a historical monument ;
- 40,000 belong to small communes ;
- 500 are in perils, closed to the public or require major restoration work (according to the report submitted in July 2022 by the Senators Mr Pierre Ouzoulias and Mrs Anne Ventalon).
The maintenance and conservation of the religious property heritage is largely the responsibility of the municipalities, often too small to bear the burden of the work alone. By accompanying the national collection, the State thus consolidates its commitment to the protection of the national heritage, with:
- municipalities in metropolitan France with less than 10,000 inhabitants
- overseas municipalities with a population of less than 20,000.
What will your donations be used for?
- The conservation works : the enclosure and the canopy (ex: intervention to avoid the collapse of a facade or bell tower), the remarkable elements of architecture or interior decoration (ex: restoration of stained glass windows)
- The fire safety work (ex: upgrading to electrical standards)
- The financing of theengineering and project support (studies, project management assistance, etc.) - up to 10% of funds raised
On the other hand, extension, surface creation, safety, accessibility or interior design works and interventions concerning objects or furniture are excluded.
The Heritage Foundation in 5 key dates
- 1996: Creation of the Heritage Foundation to mobilize all those who want to help rural and unprotected heritage.
- 2009: The scope of the Foundation’s activities extends to the protection of biodiversity and the enhancement of protected or recognized natural areas.
- 2011: The Heritage Foundation lists socio-professional integration and training in heritage professions among its priority actions.
- 2018: First edition of the Heritage Lottery. Each year, the Heritage Mission entrusted to Stéphane Bern contributes to the safeguarding of French heritage by selecting a hundred sites that receive assistance thanks to the games of the French Games (FDJ) which bring together more than 2 million players.
- 2019: The collection launched by the Heritage Foundation on the evening of the fire at Notre-Dame Cathedral in Paris achieves historic results. More than 226 million euros are collected in a few days from 236,000 donors and more than 600 companies.
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