When we talk about tax-free donations, one question comes up very often: is the tax reduction 66 % or 75 %? Many donors think they have to choose between the two. In reality, the applicable rate depends on the legal framework and the type of beneficiary organisation.<\/p>\n
This is not an option left to the donor, but a rule laid down by the General Tax Code.<\/p>\n
\ud83d\udc49 Understanding tax-free giving in its entirety : In the majority of cases, a donation made to a charitable organisation entitles the donor to a tax reduction of 66 % of the amount of the donation<\/strong>.<\/p>\n This rate applies :<\/p>\n unrequited donations<\/p>\n<\/li>\n up to 20 % of taxable income<\/p>\n<\/li>\n with the possibility of carrying the surplus over to the next five years<\/p>\n<\/li>\n<\/ul>\n Let's take a simple example.<\/p>\n 100 donation 300 donation This rate of 66 % concerns most humanitarian, educational, social or cultural associations recognised as being of general interest.<\/p>\n There is a scheme that allows a tax reduction of 75 %<\/strong>, However, it only applies to specific categories of organisations, in particular those helping people in difficulty.<\/p>\n This increased rate is subject to a specific annual ceiling set by law.<\/p>\n When the amount of the donations exceeds this ceiling :<\/p>\n the excess fraction can benefit from a rate of 66 %<\/p>\n<\/li>\n subject to an overall limit of 20 % of taxable income<\/p>\n<\/li>\n<\/ul>\n It is therefore possible for the same donation to be partially taken into account at 75 %, then at 66 % for the remaining part.<\/p>\n This explains some of the differences in tax notices.<\/p>\n The donor does not decide on the applicable rate. It depends on :<\/p>\n the legal nature of the organisation<\/p>\n<\/li>\n its corporate purpose<\/p>\n<\/li>\n the tax framework in which it operates<\/p>\n<\/li>\n<\/ul>\n The tax receipt issued by the association identifies the applicable category. The amount of the donation must be entered in the appropriate box on the annual tax return.<\/p>\n Current benchmarks :<\/p>\n Box 7UF \u2192 donations subject to the 66 % rate<\/p>\n<\/li>\n Box 7UD \u2192 certain donations eligible for the 75 % rate<\/p>\n<\/li>\n<\/ul>\n \ud83d\udc49 Practical guide : Regardless of the rate of 66 % or 75 %, a general ceiling applies to individuals: donations are taken into account up to a limit of 20 % of taxable income.<\/p>\n If this threshold is exceeded :<\/p>\n the tax reduction is not lost<\/p>\n<\/li>\n the surplus can be carried forward to subsequent years<\/p>\n<\/li>\n<\/ul>\n This mechanism makes it possible to consider a larger donation without the risk of losing the tax advantage.<\/p>\n To understand the difference between 66 % and 75 %, let's take a donation of \u20ac200.<\/p>\n If the applicable rate is 66 % : If the applicable rate is 75 % (within the specific ceiling) : The difference is significant, but it only applies if the legal conditions are met.<\/p>\n Helping Hands works in the fields of education and food, supporting practical projects for children in vulnerable situations.<\/p>\n Donations are made in compliance with the tax framework applicable to associations of general interest.<\/p>\n \ud83d\udc49 Find out more about the association : \ud83d\udc49 See current projects :
https:\/\/helpinghands.fr\/don-defiscalise-association-reduction-impot\/<\/a><\/p>\n
\nThe most common rate: 66 %<\/h2>\n
\n
\u2192 \u20ac66 tax reduction
\u2192 Actual cost after tax exemption: \u20ac34<\/p>\n
\u2192 \u20ac198 reduction
\u2192 Actual cost: \u20ac102<\/p>\n
\nHigher rate: 75 % in certain cases<\/h2>\n
\n
\nHow can I find out which rate applies?<\/h2>\n
\n
\n
https:\/\/helpinghands.fr\/declarer-don-impots-france\/<\/a><\/p>\n
\nThe overall ceiling of 20 % of taxable income<\/h2>\n
\n
\nConcrete comparison<\/h2>\n
\u2192 tax reduction of \u20ac132
\u2192 actual cost \u20ac68<\/p>\n
\u2192 tax reduction of \u20ac150
\u2192 actual cost \u20ac50<\/p>\n
\nWhat about Helping Hands?<\/h2>\n
https:\/\/helpinghands.fr\/association\/<\/a><\/p>\n
https:\/\/helpinghands.fr\/projets-en-cours\/<\/a><\/p>\n