Donation of Securities

Do you own stocks, bonds, or shares in a SICAV or investment fund? You can choose to donate them to Gustave Roussy to help accelerate cancer research.

Donating securities helps support the Institute’s research and innovation projects while allowing you to benefit from particularly favorable tax treatment. Simply transfer your securities to Gustave Roussy’s account: we’ll guide you through every step of the process.

Donating securities is a particularly advantageous way to provide long-term support for cancer research.

In addition to helping fund medical innovations, it may offer more favorable tax treatment than a donation made after you sell your securities.

Our teams provide personalized support throughout the process, and, if you wish, your donation can be directed toward a specific research program.

The tax receipt is based on the value of the securities on the date they are received by Gustave Roussy.

You receive the same tax benefits as with a cash donation:

• Income Tax (IR): a tax reduction of 66% of the donation amount, up to a limit of 20% of taxable income, with the option to carry forward any excess amount over five years. Donating securities directly also allows you to avoid capital gains tax. 

• Real Estate Wealth Tax (IFI): a 75% reduction on the donation amount, up to a maximum reduction of €50,000 per year, when the donation consists of shares in publicly traded companies.

It may be tempting to sell your securities first before making a donation. However, this approach generally results in capital gains tax, which reduces the amount you can contribute to research.

By donating your securities directly to Gustave Roussy, you avoid this tax. The value of your donation is thus preserved, and your support can have an even greater impact.

Example:

Mr. and Mrs. Dupont have held a portfolio of 50 shares since 2019. Over six years, their value has doubled. They are considering donating their shares to Gustave Roussy to advance cancer research. What will be the tax implications of selling their shares before donating them to Gustave Roussy versus making a direct donation to Gustave Roussy?

Case #1: Selling the shares before donating them to Gustave Roussy

If they sell their shares, valued at €2,000 and including a capital gain of €1,000, the capital gain will be taxed at 31.4% under the single flat-rate levy (income tax and social security contributions). Taking this tax into account, the donation made to Gustave Roussy will be €1,686 (total value of the shares, including capital gain, minus 31.4% of the €1,000 capital gain), resulting in the issuance of a tax receipt for that amount.

Case No. 2: Direct donation of shares to Gustave Roussy

If they donate these shares directly to Gustave Roussy without selling them, they avoid this taxation. They can thus increase their contribution to Gustave Roussy with a donation of €2,000 and benefit from a larger tax deduction.

Donating securities is simple. Our teams will guide you through the entire process.

1. Contact Gustave Roussy to discuss your plan to donate securities, then provide some information (name of the securities, number of shares to be received, name of the bank, mailing address for the tax receipt, and intended use of the donation, if applicable).

2. Gustave Roussy will provide you with the bank account details to which the transfer of your securities should be made.

3. Once the transfer is complete, please send the bank’s transfer confirmation to the Institute.

Upon receipt of the securities, we will issue your tax receipt based on their value as of the date of receipt.