renewal of certain exceptional measures

Donating to an organization of general interest opens the right to an income tax reduction. For donations made to organizations that come to the aid of people in difficulty (provision of meals, accommodation and / or free care), such as Restos du cœur, the rate of the tax reduction is equal to 75% of sums paid. But these sums are only retained within the limit of a ceiling revised each year.

Beyond this ceiling, as well as for donations made to other types of general interest associations (political parties included), the tax reduction is equal to 66% of the sums paid, these sums being withheld within the limit. annual 20% of taxable income. If the donations exceed the limit of 20%, the excess can be carried over to the following five years and gives rise to the right to tax reduction under the same conditions.

Exceptional devices

To encourage the French to increase their donations in the current context marked by the crisis due to Covid-19, several exceptional measures have been put in place.

The first concerns donations to organizations helping people in difficulty. It raises the ceiling for retained expenses from 554 euros to 1,000 euros for payments made in 2021 (this ceiling had already been raised from 552 euros to 1,000 euros for donations made in 2020).

A second mechanism provides that donations made to associations that help victims of domestic violence also qualify for a tax reduction at the rate of 75% for payments made in 2020 and 2021. These donations are retained. up to a limit of 1,000 euros, this limit being the same as that applicable to donations made to organizations helping people in difficulty.

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This means that if you agree, before the end of the year, to a donation of 1,000 euros to an organization helping people in difficulty or to an association helping victims of domestic violence, you will be able to benefit from a “increased” tax reduction. This reduction is 750 euros (75% of 1,000 euros), whereas it would have been only 711 euros (75% of 554 euros + 66% of 448 euros) if this exceptional device had not been implemented. in place.

The last exceptional device concerns donations made to religious associations: it increases the rate of the benefit from 66% to 75% for donations made between June 2, 2021 and December 31, 2022, these donations being withheld within the limit of a ceiling set at 554 euros.

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