Donation to an association: what tax reductions?

Certain donations made for the benefit of associations or organizations of general interest open to a reduction in income tax. What are these gifts? What is the amount of the tax advantage? What is the ceiling of the tax deduction? Which Cerfa form to be completed during the income tax return? Overview of donation taxation to associations.

Capital video: Tax deductible donations

What associations can receive tax deductible donations?

Conditions for the eligibility of associations and organizations

Donations resulting in a tax reduction apply to different types of organizations. These must fulfill three conditions:

• have a non -profit purpose,
• have a social object and selfless management,
• Do not operate in favor of a limited circle of people.

Types of eligible general works or organizations

They must present a character:

• philanthropic,
• educational,
• scientist,
• social,
• humanitarian,
• sporty,
• family,
• cultural,
• or contributing to the valuation of heritage or the defense of the environment.

We can for example quote: Sidaction, Amnesty International France, Association France Parkinson, Société de Médicine de Paris … recognized associations or foundations of public utility also give the right to a tax reduction.

Help organizations in difficulty

Donations made to organizations for helping people in difficulty are tax deductible. These must Provide meals for freecare or promote access to decent housing. For example, the Restos du Coeur, the Red Cross, or the Catholic Secours.

Other associations, foundations, establishments and eligible funds

A donation made to the following organizations also leads to a tax reduction:

• cultural or charitable associations authorized to receive donations and legacies;
• associations of general interest exercising concrete actions in favor of press pluralism;
• heritage foundations or other approved foundations or associations, with a view to the restoration of private historic monuments;
• public education or public or private artistic education;
• endowment funds, university or partnership foundations;
• business funds.

Note : Donations made for the benefit of an approved organization located in a Member State of the European Union, Iceland, Norway or Liechtenstein also allow the tax reduction.

What are the types of tax deductible taxes?

Money payment, contributions, donations in kind

To be tax deductible, the donation made by the taxpayer to an organization or an association must take the following form, either:

• the payment of a sum of money,
• of the payment of contributions,
• costs borne as part of a volunteer activity,
• of donations in kind.

If they are carried out for the benefit of an eligible body, these donations make it possible to benefit from a tax reduction as soon as their payment has no counterpart. This means that the taxpayer must not benefit from one or more advantages in exchange for this gift.

Donation of days off

Employees can give up days off within the limit of Three working days per yearfor profit:

• Recognized foundations or associations of public utility
• of works or organizations of general interest

The donation must be made in agreement with the employer, as well as the choice of the organization that will benefit from it.

What is the amount of tax reduction for donations?

Donations, which meet the above conditions, allow you to benefit from a reduction in terms of income tax.

Ceiling of the tax reduction of donations made to organizations of general interest

You can benefit from a 66% tax reduction On donations made to organizations of general interest, in the limit of 20% of your taxable income.

For example, a donation of 100 euros gives the right to a reduction of 66 euros.

Note : if the amount of donations exceeds the 20 % ceiling of taxpayer taxable income, the surplus is reportable over the following five years and therefore opens up right to tax reduction over the following five years under the same conditions.

Donations of donations made for the benefit of people in difficulty assistance organizations

The amount of income tax reduction, for donations made for the benefit of people in difficulty providing for free meals is 75% within the limit of 1,000 euros. Once the ceiling is reached, the surplus falls into the common law regime with a 66% tax reduction.

Note : The ceiling at 1,000 euros in the tax deduction was established in 2022 due to the economic and health crisis. The finance law extended it to the donations made between January 1 and December 31, 2024.

Maximum amount of reduction of donations made for the benefit of the heritage foundation for the conservation of religious real estate assets

Donations made for the benefit of the Heritage Foundation open the right to a tax reduction of 75% within the limit of 1,000 euros per year. If the donation is higher, the superior fraction gives the right to an R66% tax induction.

Note : Only buildings located in a municipality of less than 10,000 inhabitants in mainland France are affected.

Can we benefit from an additional tax reduction in 2025?

Taxpayers who have paid donations in favor of assistance to Victims of Cyclone Chido in Mayotte can benefit from an additional tax reduction. It concerns the donations paid to December 14, 2024 to December 31, 2024 For the benefit of associations and foundations recognized as a public utility working in Mayotte. It opens up the right to a tax reduction equal to 75 % within the limit of 2,000 eurosand 66 % for the fraction of donations exceeding 2,000 euros.

Source withdrawal and tax reduction

Since January 2019, income tax has been deducted at source each month. As a result, each year in January, donors can receive a 60% deposit automatically paid by bank transfer.

The amount is calculated according to the donation made the year preceding the tax declaration. For example, a donation paid in 2024 will be deduced from a 2025 income tax return. The balance is donated in summer, depending on the expenses declared at the time of the declaration.

How to declare your donations to online taxes?

Declare donations to taxes.gouv.fr

To benefit from a tax reduction following donations made to associations, the taxpayer must indicate the amount of payments in his tax return. In 2025, the donations concerned were those made in 2024.

Enter the amount of the donation in box 7uf

Here are the steps to follow:

• Connect via its FranceConnect identifiers on the tax site
• In step 3 of the online declaration, select the “Reductions and tax credit” box, then the “charges” box
• Click on Next and enter the amount of donations in 7uf 7US

Fill out the annex form 2042 RICI

After completing box 7uf, the taxpayer obtains the 2042 RICI form to be completed online. It allows declare tax reductions and most frequent tax credits, including donations to associations. For the paper declaration, it is advisable to download the document and return it filled with his declaration of income to the tax department.

Fill box 7UD for organizations for helping people in difficulty

For donations made to help organizations for people in difficulty, you must annotate the amount of donations in box 7ud.

No proof of donation to provide

The taxpayer does not need to provide proof to his declaration. On the other hand, he must keep the tax receipt in the event of control of the tax authorities.

Company patronage: financial or material donations to a work of general interest

The different possible donations by corporate patronage

Business patronage is financial or material support provided to a non -profit organization. The gift can take three forms:

• Financial donation, occasionally or repeatedly
• Donation of furniture (food, office supplies, computer equipment …) or real estate (local)
• Skills donation (provision of service or provision of staff)

Calculation of tax reduction for companies

The donor company must enhance its donations. The latter are valued according to their cost cost (the costs borne by the company to acquire or produce the property or the service). The terms for the tax reduction after a donation are fixed by article 134 of the finance law.

This tax deduction amounts to 60% of donation Regardless of its amount. A ceiling is set at two million euros for donations of general interest and 40% for donations beyond two million.

Note : For each employee made available, the cost cost corresponds to the sum of his remuneration and social charges, notes the public service site.