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Perks of patronage

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Défiscalisation : les aides qui encouragent au mécénat

Découvrez comment le cadre fiscal français incite à l'engagement citoyen grâce à un système de réduction fiscale dont tout le monde peut bénéficier. Vous aussi, réduisez vos impôts en faisant des dons pour l'intérêt général !

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Patronage law, what is it about?

Patronage is a "material support brought, without direct rewards from the beneficiary, to a charitable organisation or a personne for the exercise of activities of general interest".

Law n°2003-709 of August 1st, relative to patronage (in French).

The Patronage Law is the legal framework of the fundraising campaigns held on Commeon website.

It also provides tax incentives for patrons, as well as rewards. The Patronage Law can also be the framework for Cause-Related Marketing

Who can benefit from patronage?

Any organisation of general interest whose:

  • Activity is non-lucrative and does not benefit to a restrained number of people.
  • Management is not for profit.
  • Field of activity is philanthropic, educational, scientific, social, humanitarian, sports, culture, artistic or environmental.

It encompasses non-profit organisations of general interest, foundations, endowment funds. The French state, its public institutions, and local authorities are also eligible to patronage (tax directive of July 13th, 2004).

TAX BENEFITS

Individual donations

For French tax residents, the Patronage law of August 1st, 2003 entitles them to:

  • A tax reduction that equals 66% of the donations, as high as 20% of their total taxable income.
  • If the amounts exceed these 20%, the reduction can be spread over the 5 following years.

Your contribution of 100€ only costs you 34€ after the tax reduction!

These elements shall be governed by the provisions of Article 200 of the General Taxation Code

More on the tax system of patronage for individuals

Business donations

For businesses, still in the context of the law of August 1st, 2003, the tax reduction equals 60% of the contribution , and withdrawn within 0,5% of the turnover (before taxes), with the possibility, if it exceeds this limit, to postpone the surplus over the next 5 years.

These are governed by the provisions of Article 238bis of the French Tax Code.

More on the tax treatment of corporate philanthropy (in French)

In practice

Every contributor receives a tax receipt after the donation that is signed by the beneficiary organisation. It is made available on your Commeon account, and can be downloaded and printed if necessary.

Please note that patrons are subject to reporting obligations. This receipt will only be asked in case of tax administration control.

Rewards

What is it?

The beneficiary organisation can thank the patrons for their generosity by offering them rewards, exclusive advantages and/or privileges.

These elements shall be governed by the provisions of Article 200 of the General Taxation Code.

More on the tax system of patronage for individuals

Legislation on rewards

The value of rewards must remain symbolic. This is the rule of the "significant disproportion" as defined in the Patron Law.

For individuals and businesses, the rewards' financial value must remain inferior to 25% of the amount of the donation and cannot exceed 65€ for individuals..

Which forms can it take?

Rewards are made to thank the patron personally for his contribution and acknowledge his engagement.

They can be of various kinds: invitations, private tours, exclusive pictures and videos, meetings with professionals, access to rehearsals and premieres...

Rewards highlight the shared values of a contributor and a project leader, and create opportunities to meet, discuss and exchange promising ideas.

Now you can embrace a world full of possibilities!