Dons à la FFCA et fiscalité
It is thanks to your donations, support and generosity that our actions and campaigns can develop. The French State supports public interest organisations.
By donating to the FFCA, an association governed by the law of 1901, you benefit from a tax reduction on the amount of your donations.
Whether you are an individual, a business or a company, we will explain how to do this and what discount you are entitled to!
1. You are an individual
a) For a one-off donation
- You make your donation online: your tax receipt will be available in your mailbox.
- You make a donation by cheque, cash or bank transfer: your tax receipt will be sent to you 8 to 10 days after collection.
b) For regular or monthly donations TO THE FFCA
You will receive your global receipt in the first quarter of the following year.
c) You make a donation in kind: (Contribution of goods or loan of premises)
The estimate of the new asset given away free of charge is the cost price of the equipment or, if it is second-hand, the price at which you think you can resell it.
In order to act in a transparent way, the association must check whether the valuation is accurate and corresponds to the real value of the object.
You can also lend premises or donate a service. In the case of premises, the free provision of premises gives rise to a rental contract, the owner is entitled to the tax reduction but must declare the value of the rent in the category of property income.
where to indicate the amount of your donations?
In the box UF of your declaration.
what is the amount of the tax reduction?
66 % of the donation amount up to a limit of 20% of taxable income for the year in question. Don't worry ! If the amount exceeds 20% of the taxable income, you can carry the excess over to the next 5 tax years.
Example You give 100€you are entitled to a reduction of 66€your donation only 'costs' you 44€
2. You are a Company
a) General case
The tax reduction will depend on the total amount.
- The total amount of donations is less than €2 million
The income or corporation tax reduction is equal to 60% of the amount of the donations within the limit of €20,000 or 0.5% of its turnover.
Example:
- A company makes donations in the amount of 10.000€ in the accounting year N. Its annual turnover HT is to 3.000.000€. The applicable ceiling is 60% of the amount of the donation, i.e. 6000€
2) This company makes donations in the amount of 30.000 € in the accounting year N. Its annual turnover HT est égal à 3.000.000 €. The ceiling applicable to this exercise is therefore set at 0.5% of its turnover before tax (15.000 €).
For this accounting year, the company benefits from a tax reduction equal to 60 % from 15.000 € (the ceiling) = 9.000 € reduction.
(30,000-9,000) can then be taken into account in the next accounting periods from N+1 to N+5. 21.000 € (30.000-9.000) pourra alors être pris en compte lors des prochains exercices comptables de N+1à N+5.
b) donation in kind
The property transferred free of charge may be :
- An asset in a stock account,
- or an asset recorded in a fixed asset account.
Goods included in a stock account are those intended for :
- Or to be sold as part of the company's activity,
- or to be consumed in the company's production activity.
Assets entered in a fixed asset account are assets intended to be used on a long-term basis for the company's activity (building, production tools, vehicle, etc.).
The valuation of an asset in an inventory account disposed of free of charge by an enterprise is the inventory value of the asset, i.e. :
- For a purchased good, the purchase price plus transport and handling costs and other costs directly incurred for its acquisition,
- for a good produced by the company, the cost of production.
The valuation of an asset in a fixed asset account is the market value of the asset at the date of donation.
The donation of an asset listed in a fixed asset account results in the transfer of ownership of the asset. It constitutes a gratuitous transfer. For the recipient organisation, the value of the property received is taxable.
As the asset is fully depreciated, the donation of the asset does not entitle the donor company to a tax reduction.
Sources
economie.gouv.fr Part Two : Discount for Corporate Sponsorship.
