- A permanent annual endowment decided by the founding directors
- One-time or regular donations from sponsors and bequests
Amount of projects funding corresponds no less than 95 % of the donations .
If you are an individual sponsor, find out about possible tax deductions. If you’re based in France, you can deduct the amount of your donation from your income tax :
- on income (IR): 66% of the donation’s amount within the limit of 20% of your net taxable income. If the limit of 20% of income is exceeded, the deduction can be carried forward to the next 5 years.
- on real estate wealth (IFI): 75% of your donation up to an overall annual limit of €50,000 (i.e. an "optimized" donation of €66,667)
This deduction applies to payments made between the deadline for filing your income tax return for year N and the deadline for filing your income tax return for year N+1.
Please note : you cannot combine the income tax and the real estate wealth tax reductions. If the payment meets the conditions to be deducted from the IR and the IFI, the same amount cannot be used twice. However, it is possible to split the amount between the IR and IFI tax reduction.
If you are a corporate sponsor, you can deduct from your tax :
- On companies : 60% of the donations’ amounts, within the limit of €20,000 or 5 ‰ (5 per thousand) of the annual turnover excluding taxes. The tax reduction is applicable to payments made during fiscal years ending on or after December 31, 2020.