Donate to organizations for tax deduction

Donations to organizations for tax deductions of general interest

The other donations concern:

• associations of public utility or of general interest;
• university or partnership foundations;
• the "heritage foundation" or other foundations funding work on historic monuments;
• corporate foundations;
• endowment funds;
• higher or artistic education establishments (public or private, non-profit);
• aid organizations for the creation of businesses or the takeover of businesses in difficulty;
• organizations funding companies with fewer than 50 employees;
• religious or charitable associations;
• sharing or charitable funds;
• etc.

Expenses incurred by volunteers on behalf of the associations named above are also tax deductible, provided they are:

• justified;
• registered in the accounts of these associations;
• not reimbursed.

For kilometric costs (provided that you own the motorized vehicle), the deduction is calculated on the basis of € 0.315 per km for cars and € 0.123 per km for two-wheelers.

Donations to these organizations give right to a tax reduction equal to 66% of the sums paid, up to a limit of 20% of net taxable income.

Since 2014, donations to political parties have been the subject of a separate line: they are capped at € 7,500 per person and € 15,000 per household .