Making a donation to organizations helping the most deprived or general interest associations allows you to reduce your taxes. If you showed generosity last year, here is how to complete your income tax return in 2024.
At the time of deduction at source, even if the tax is deducted directly from your salary (or other types of income), the declaration remains necessary to calculate the final amount to be paid for the past year. Especially since tax reductions are not taken into account in monthly tax deductions. So you still need to make an effort to list the different donations you have made over the past year.
If you regularly donate to associations (and if you also benefit from other tax reductions and credits), you theoretically received an advance in mid-January. This corresponds to 60% of the amount from which you benefited in credits and reductions in 2023. An advance which was therefore calculated on the basis of your 2022 income and donations. In this spring of 2024, you will declare your 2023 income and donations. will allow you to know the precise amount of your tax reduction. Following the advance paid in January, either you will receive the remaining 40% this summer, or the tax authorities will take back the excess from you if you have stopped donating to charity and/or you are no longer eligible for other tax reductions. This declaration will also determine the amount of the advance that you will receive in January 2025.
Forms 2042 and 2042 RICI for tax reductions
The reductions are shown in the classic 2042 declaration or in the additional 2042 RICI declaration (on the paper declaration or the equivalent on the Internet).
Unlike the salaries and wages section, the elements relating to donations are not pre-filled. Attention: depending on the causes to which you have donated, the amounts are not necessarily added and entered in the same box but potentially in several. So try to determine which category the association(s) you have financed fall into.
Box 7UD, for organizations helping people in difficulty
You must enter in box 7UD the amounts donated from associations established in France which provide meals, accommodation or even care for poor people, such as Restos du Cœur, the Red Cross, Secours catholique, Secours populaire, etc. Also covered are donations from non-profit organizations which carry out concrete actions in favor of victims of domestic violence, which offer them support or which help to promote their rehousing.
These donations entitle you to a reduction equivalent to 75% of the sums declared up to a ceiling of 1000 euros (i.e. 750 euros maximum tax reduction) and 66% beyond (no need to bother doing calculations: the surplus will be automatically returned by the tax authorities in the 66% reduction category, the 7UF).
Donations of the same nature paid to European organizations must be entered in box 7VA of form 2042 RICI.
Box 7UF, for other organizations of general interest, public utility associations, and candidates for elections
This concerns associations with educational, scientific, social, sporting, cultural, etc., and non-profit activities, such as the Fondation de France, the Heritage Foundation, the League against Cancer, the work of the pupils of the sapeurs- firefighters… New for 2024: works and organizations of general interest contributing to equality between women and men are now included in this category.
These donations entitle you to a reduction corresponding to 66% of the amounts declared. The amount is also capped, at 20% of your taxable income. Here again: all 2023 donations must be indicated even if they exceed this threshold. The tax administration will include the excess on your 2024 tax notice, and you will have 5 years to carry this amount forward on your next declarations. Boxes 7XS, 7XT, 7XU, 7XW and 7XY are used to report any surpluses, if they appear on your 2023 tax notice.
Note: curiously, this box also includes donations to election candidates (within the limit of 4,600 euros per type of election). Furthermore, for donations of this type to European organizations, box 7VC must be completed.
Donations to firefighters: be careful
A donation to firefighters in 2023 (for example to the work of orphaned wards and firefighters mutual aid fund) entitles you to a tax reduction of 66% (box 7UF). But beware! This donation must not be subject to any compensation. If you gave 10 or 15 euros in exchange for a calendar for example, this gesture is not considered a donation. You will therefore not be able to deduct it from your income tax. Read also: How much to give postmen and firefighters for a calendar?
Box 7UJ, for donations made for the safeguarding of religious heritage
The tax reduction for donations and payments (including the express abandonment of income or products) for the benefit of the Heritage Foundation in order to finance the conservation and restoration work of religious buildings is 75%. And this within the limit of 1000 euros (i.e. a maximum tax reduction of 750 euros). Please note: the increase in the reduction rate from 66% to 75% for this type of donation will also be valid for donations made in 2024 and 2025.
Box 7UH, for donations to a political party
This type of donation is governed by two ceilings: 7,500 euros per person per year, and 15,000 euros per year and per tax household. The tax reduction is 66% of the donation.
Note that you do not need to attach to your declaration (online or paper) the tax receipts sent by the associations to which you made a donation. The tax administration just asks you to keep them in order to produce them, if necessary, at the request of the public finance center (as a reminder, you must keep them for 3 years).
Your tax return, line by line, explained by MoneyVox