Donations are a lifeline for many small associations, and the tax reduction is often what tips a donor from thinking about giving to actually giving. France's scheme is among the more generous in Europe, but it only works if the association is eligible, issues the right receipt and describes the benefit accurately. It also changed recently in a way that most published guides have not caught up with.
The 2026 change most guides miss
The higher 75% rate applies to gifts to organisations that provide free meals, housing or care to people in difficulty, and to organisations that help victims of domestic violence.
It used to apply to the first 1,000 euros given in a year.
Article 28 of the Finance Act for 2026, the law of 19 February 2026, raised that ceiling to 2,000 euros for gifts made from 14 October 2025, and tax authority guidance published in July 2026 confirms it. Above 2,000 euros, the rest of the gift moves to the 66% rate.
The difference is easy to see on a 2,000 euro gift to a food aid association: 1,500 euros back at the new rate, against 1,410 under the old one, which gave 750 euros on the first thousand and 660 on the second.
How the reduction works for individuals
For most eligible associations a donor gets a tax reduction of 66% of the gift, up to 20% of their taxable income, and any excess can be carried forward over the following five years. The 75% rate is reserved for the organisations described above and is capped as explained.
Companies and patronage
Businesses that give to an eligible association can claim a reduction in corporate tax equal to 60% of the gift, within a ceiling of 20,000 euros or 0.5% of turnover excluding VAT, whichever is higher. Any excess can be carried forward over five years. Above 2 million euros in gifts the rate falls to 40%, which rarely matters to a small business.
Patronage is not sponsorship. Patronage is a gift made without a counterpart of real value to the donor, and it earns the reduction. Sponsorship is a commercial arrangement in which the business buys visibility, and it is treated as an advertising expense instead, with no donation reduction. Mixing the two on one receipt is a classic error.
Who can issue receipts
Only associations that qualify as organisations of general interest can issue receipts that open the reduction. That means a non-profit purpose, disinterested management, activities that are not for the benefit of a restricted circle of people, and a field of activity such as charitable, educational, scientific, social, humanitarian, sporting, family or cultural work, or the promotion of national heritage. If you are not sure you qualify, you can ask the tax authority for a formal position, called a rescrit, and rely on the answer. Issuing receipts without qualifying can bring penalties, including a fine calculated on the amounts wrongly shown.
What the receipt must show
Use the official receipt model, form 11580. It records the association's identity and the legal basis of its eligibility, the donor's identity and address, the amount, the date and the form of payment, among other mentions. Keep copies. Receipts can be issued electronically, and many associations send them in one batch each year, before donors file their return, with a separate receipt on request.
What does not qualify
Membership dues that give members real benefits in return, such as services or a magazine. Check before issuing receipts for dues.
Payments for an event ticket, a purchase at a charity sale or a service. A gift with a real counterpart is not a pure gift.
Gifts where the benefit to the donor is more than symbolic. Counterparts must stay small relative to the gift.
Time given by volunteers. Time is not a donation, although a volunteer who waives reimbursement of expenses can sometimes treat the waived sum as a gift, subject to conditions.
Keeping it clean
Keep a numbered register of receipts, so you can reconcile what you issued with your accounts, and keep the supporting documents for the period during which the tax authority can audit, which is several years. A prompt thank-you that mentions the receipt costs nothing and is both good practice and good fundraising.
Where AI helps
Receipts, thank-you letters and the annual summary mailing are repeatable work. Mirage Cloud includes an agent scoped to French association governance and connects to Brevo for email, which suits the mailing side. The association's eligibility and the wording of each receipt need a human check, since a wrong receipt exposes the association, not the software.
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