When you make a donation to a nonprofit organization or a public-interest organization, keep in mind that you may be eligible for tax benefits. In exchange for your donation, you’ll be entitled to a tax deduction. Here’s what you need to know about this …

Income Tax (IR)

When you decide to support a nonprofit organization, 66% of your donation is deductible from your income tax. For example, if you donate €100 to a nonprofit organization, you’ll receive a tax deduction of €66. Please note, however, that this tax deduction cannot exceed 20% of your net taxable income. Any excess amount can be carried forward to the next five years.

To receive a tax deduction on your next tax return, you must make your donation to Gustave Roussy by December 31.

 Real Estate Wealth Tax (IFI)

If you own real estate assets valued at more than 1.3 million euros, you are eligible for a deduction equal to 75% of the amount of your donation, in accordance with the TEPA law, up to a limit of 50,000 euros.

 Please note: IFI filing deadlines depend on the donor’s place of residence.

Corporate Income Tax (IS)

60% of your donation amount is deductible from your corporate income tax, up to a limit of 0.5% of revenue. If this limit is exceeded, the excess amount may be carried forward to the next five fiscal years.

You must make your donation to Gustave Roussy and its Foundation before the end of your current fiscal year (i.e., mid-August if the fiscal year ends in late April) to receive a tax deduction on your next tax return.

If the company makes its donation in the form of in-kind sponsorship or expertise—that is, by contributing products or services—the transaction is valued at cost or at net book value for items recorded as assets on the company’s balance sheet.

The law of August 1, 2003, provides that consideration may be given, particularly in terms of publicity. It is indeed possible to associate the company’s name and logo (not a brand) with the activities carried out. However, please note that under no circumstances are you permitted to convey an advertising message. Finally, there must also be a “marked disproportion” between the value of the donation and the consideration offered.

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Your Tax Receipt

Regardless of the amount of your donation or your tax status, you’ll receive a tax receipt that you can download from your donor portal before attaching it to your tax return.

Want to help people with cancer and contribute to accelerating innovation in the fight against this disease in France? Make a donation to Gustave Roussy!