Christmas is a time for generosity and taxpayers often top up their contributions to Restos du Cœur, Secours Populaire, Action Against Hunger or even the Red Cross… at that time. In total, French individuals gave 5.4 billion euros to general interest organizations and businesses 3.8 billion eurosi.e. a total of 9.23 billion euros reveals the National Panorama of generosity produced by France Générosités and the Philanthropy & Society Observatory of the Fondation de France published on July 8 for 2022. Among them, 5.5 million tax households declared that year 3.64 billion euros in payments giving entitlement to a reduction in income tax (IR) or on real estate wealth (IFI).
Up to 75% tax reduction
For associations helping people in difficulty, the Income tax reduction (IR) reaches 75% (Coluche amendment), within the limit of 1,000 euros, and 66% beyond. “Since February 16 (finance law for 2025), associations helping victims of domestic violence have fallen into this category.» underlines Eva Aubry, associate lawyer at CMS FL. Donations to other general interest associations authorized, allow for a 66% reduction. You can therefore deduct from your income up to 20% of your taxable incomewith the possibility of carrying the surplus over the following five years. Provided you make your donations, before December 31and to include them on your next tax return between April and June. “You no longer need to attach your receipts to your tax return whether digital or paper, but you must keep them and be able to present them in the event of an audit», specifies Eva Aubry.
Doubling of the Coluche system pending
The finance bill for 2006 planned to increase the ceiling of the “Coluche” deduction to 2000 euros. The measure is on hold due to lack of a budget vote for now, but the industry hopes it will eventually pass. “These donations are all the more precious as public budgets are restricted» underlines Imad Tabet, director of the natural persons market at Crédit Coopératif. In fact, almost one in two employer associations say they have seen their public funding reduced in 2025 according to the Associative Movement.
Alternative reduction to the IFI
You can arbitrate in favor of reducationIFI whose rate reached 75%and is capped at 50,000 euros per year. In this case, you have more time, your donations to be made from one spring to the nextuntil the deadline for submitting the declaration, between May and June depending on your department. But the IFI reduction applies to a more limited range of organismssuch as the Curie Institute, the Notre-Dame Foundation, the Pasteur Institute or Médecins sans frontières, (article 978 of the General Tax Code). You should therefore carefully check that you will have an “IFI” tax receipt (Cerfa n° 11580*04). Please note: there is no carry-over possible to later years for IFI reductions, unlike donations eligible for IR.
Namely
Some associations allow give a stock portfolio in order to avoid taxation on capital gains with IR. This accumulation of advantages is only possible for the reduction to IR, not for the IFI.
