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private donations
How much does it cost?
Tax benefits for individuals: two cases may arise.
- You can deduct 75% of your donation from your ISF (Article 885-0 of the CGI Va)
- And / or deduct 66% of your donation on your income tax (sections 200 and 238 of the CGI).
Income Tax (IR)
Income Tax (IR) : by making a donation to the Foundation through the Fondation de France, the donor, being subject to Income Tax, qualifies for a tax reduction of 66% of said amount, capped to 20% of his/her yearly net income tax. For payments above the 20% ceiling, the excess is carried over for the next five (5) years. A donation of 100 Euros corresponds to 34 Euros.
Wealth Tax (ISF)
By making a donation to the Foundation through the Fondation de france, the donor, being subject to Wealth Tax , qualifies for a tax reduction of the Wealth Tax of 75% of said amount, capped to 50’000 Euros of tax reduction. The donations covered by such tax incentives are donations in cash or donation in equity shares/participating interests in companies admitted to trading on a regulated market. Above this ceiling of 50’000 Euros, postponements are not possible on Wealth Tax of further years. A donation of 1000 Euros reduces the Tax Wealth to 750 Euros.
Should the donation be both within the scope of reducing the amount of Wealth Tax and Income Tax, then it is possible to assign one part of the donation to reduce the Wealth Tax and the other part to reduce the income tax. (a copy of the tax receipt will be enclosed to the income tax return).
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sous l’égide de la fondation de France
working towards sustainable management of mountains supplies
