What is patronage?
Philanthropy is a gift from a company or individual to an activity of general interest. This commitment can be made in money, in kind or in skills and cover a wide range of fields: social, culture, education, health, sport, environment, research, etc.
Material support provided without direct compensation by the beneficiary, to a work or person for the performance of activities of general interest. It differs from sponsorship, which is a commercial act that is invoiced.”
Patronage is not an act reserved for the rich or very large companies: 98 % of corporate sponsors are TPE or SMEs. In France, it is encouraged and regulated by numerous legal mechanisms. Through an act of intuitive generosity, patronage can also become a true strategic tool, seeking to optimize its impact on the cause and create intangible value for the company1.
Law no. 2003-709 of 1er August 2003 on corporate philanthropy, associations and foundations thus offers sponsors a set of legal and tax provisions that are particularly conducive to the development of private generosity for the benefit of works and organizations of general interest. In fact, the Aillagon law allows a 66% tax exemption on the amount paid2. Corporate philanthropy can take three forms:
- Financial patronage (financial donation)
- Patronage in kind (donation of products)
- Competence sponsorship (donation of services)3
1cf. site of theAdministrative.
2art.238 bis CGI for corporate sponsorship and art. 200 CGI for private sponsorship.
3In the case of a contribution from a company by a “labour loan”: this is the case for a consulting company, a service provider, etc. It is necessary to consider all the labour costs (salaries + expenses) of the staff who worked under the patronage of competence (§50 of BOI 4 C-5-04, no. 112 of 13 July 2004).
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