Company sponsorship: donations to non-profit organizations
Verified 20 July 2026 - Entreprendre Service Public / (Prime Minister), Ministry of Finance
A company can make donations to non-profit organizations, this is called company sponsorship. These donations give access to a tax reduction. In order to benefit from this tax advantage, certain conditions must be met.
Patronage is a material or financial support brought by a company, without any consideration, to a non-profit organization for the exercise of activities involving general interest.
In other words, sponsorship consists in making a donation to a general interest organization (e.g. an association) for the conduct of its activities, without waiting for an equivalent consideration.
Warning
Do not confuse with the sponsorship (sponsorship in English) where the sponsoring company withdraws a direct counterparty (e.g. advertising) of the sponsored organization in exchange for support. For example, a bakery pays money to a local soccer club in exchange for placing its logo on players' jerseys or banners on the sidelines during matches.
Donation can take one of the 3 shapes following:
- In cash : the company makes a donation of money, either occasionally or repeatedly
- In kind : the company donates movable property (e.g. food, computers) or real estate (e.g. local)
- In competence : the company provides a service or makes its staff available to the organization
For the calculation of the tax reduction, the donor company must valuation donations in kind or in skill. The goods and services given are valued at their cost, i.e. the costs incurred by the company in acquiring or producing the particular good or service.
Please note
For each employee made available, the cost of production corresponds to the sum of his remuneration and social charges.
Companies subject to theincome tax or attax on businesses according to a actual tax regime may benefit from the tax reduction for donations to non-profit organizations.
Warning
The producers from ultra express mode are no longer eligible for this tax reduction since July 10, 2026.
The ultra-express mode or theultra fast fashion refers to industrial and commercial practices used by textile producers and online interface operators. These practices result in a reduction in the life of the products.
To characterize this practice, it is necessary to identify two cumulative criteria :
- the placing on the market of a large number of new product references
- and the low incentive to repair products.
The following textile products are concerned by these practices:
- Textile clothing products
- Shoes
- New household linen for individuals
- New textile products for the home.
Only producers are covered by this exclusion. Sellers or distributors of ultra express mode can therefore still benefit from this reduction.
In order to qualify for the tax reduction, payments made as part of the sponsorship must be made toorganizations of general interest. In other words, the activities of these organizations must be non-profit and do not benefit a small circle of people.
These may include the following beneficiary organizations:
- Organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
- Organizations of general interest contributing to the enhancement of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
- Organizations of general interest contributing to equality between women and men
- Foundations or associations recognized as being in the public interest
- Museums of France
- Public or private, general interest, non-profit institutions of higher education or artistic education
- Consular higher education institutions for their initial and continuing vocational training and research activities
- Public or private scientific and technical research businesses or bodies approved by the Ministry responsible for the budget
- Public or private organizations whose management is selfless and whose main activity is the presentation to the public of theatrical, musical, cinematographic, audiovisual and circus works or the organization of contemporary art exhibitions
- Approved bodies whose sole purpose is to grant financial aid or to provide support services to small and medium-sized companies
- Federations or unions of bodies whose sole purpose is to federate, organize, represent and promote recognized bodies
- Endowment fund carrying out activities of general interest
- Bodies whose purpose is the safeguarding of heritage in danger
- Heritage Foundation
- Municipalities or forest management unions in the context of an activity of general interest contributing to the defense of the natural environment.
Warning
Donations made to the benefit of natural persons (artists, for example) do not open the right tax benefits.
Donations may be made to organizations established in France or in a country of the(EEE).
The tax reduction granted to the company comes subtracting the amount of tax due in the year of donation. It does not matter whether the company is subject tobusiness tax (IS) or atincome tax (IR).
The rate of reduction varies depending on the organization receiving the donation.
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General scenario
The company benefits from a tax reduction equal to any of the following amounts:
- 60% the amount of the donation for the fraction less than or equal to €2 000 000
- 40% for the portion of the donation greater than €2 000 000
However, the amount of the reduction may not exceed a maximum of €20,000, or 5‰ (or 0.5%) of turnover annual tax-free of the donor company if the latter amount is higher.
When the ceiling is exceeded in a fiscal year, the excess of the donation is spread out to the maximum over the next 5 financial years, after taking into account any new donations made during those financial years. The rate applied to this excess is the rate applied to the initial amount.
Example :
1. A company shall make donations of an amount equal to €46,000 in the accounting year N. Its annual HT turnover is equal to €5.5 MILLION. The ceiling applicable to that financial year is therefore set at 5‰ (i.e. 0.5%) of its HT turnover (€27,500), because this amount is greater than €20,000.
For this accounting year, the company benefits from a tax reduction equal to 60% from €27,500 (the ceiling) = €16,500 of reduction.
Excess donation equal to €18,500 (46 000 - 27 500) can then be taken into account in the next accounting year N+1.
2. In the next financial year N+1, the company shall make donations in the amount of €21,000. Its HT revenue soared to €8 000 000. The ceiling applicable to that financial year is therefore set at 5‰ (i.e. 0.5%) of its HT turnover (€40,000).
For this accounting year, the company benefits from a tax reduction equal to 60% from €21,000 + 60% from €18,500 (previous year surplus) = €23,700 tax reduction for year N+1.
Non-profit organization providing free meals and basic necessities to people in difficulty
The non-profit organizations concerned are those who carry out the following tasks :
- Provision of free meals to people in difficulty
- Contribution to obtaining housing for people in difficulty
- Free provision of the following to persons in difficulty:
- Care
- Furniture
- Kitchen equipment and utensils
- Equipment and equipment for people with reduced mobility
- School supplies
- Clothing
- Blankets and duvets
- Sanitary, oral and body hygiene products
- Hygienic protective products
- Diaper for infants
- Products and materials used for incontinence
- Contraceptive products
The company benefits from a tax reduction of 60% the amount of the donation.
However, the amount of donations used to calculate the reduction may not exceed a maximum of €20,000 or 5‰ (i.e. 0.5%)annual turnover excluding tax of the donor company if the latter amount is higher.
When the ceiling is exceeded in a fiscal year, the excess of the donation is spread out to the maximum over the next 5 financial years, after taking into account any new donations made during those financial years. The rate applied to this excess is the rate applied to the initial amount.
Example :
1. A company shall make donations of an amount equal to €46,000 in the accounting year N. Its annual HT turnover is equal to €5.5 MILLION. The ceiling applicable to that financial year is therefore set at 5‰ (or 0.5%) of its HT turnover (€27,500).
For this accounting year, the company benefits from a tax reduction equal to 60% from €27,500 (the ceiling) = €16,500 of reduction.
Excess donation equal to €18,500 (46 000 - 27 500) can then be taken into account in the next accounting year N+1.
2 In the next financial year N+1, the company makes donations in the amount of €21,000. Its HT revenue soared to €8 000 000. The ceiling applicable to that financial year is therefore set at 5‰ (or 0.5%) of its HT turnover (€40,000).
For this accounting year, the company benefits from a tax reduction equal to 60% from €21,000 + 60% from €18,500 (previous year surplus) = €23,700 tax reduction for year N+1.
Make a tax return
Reporting requirements vary according to legal status of the donor company:
- Individual contractor
- Business subject to income tax (IR)
- Business subject to business tax (IS)
Beyond €10,000 of donations made in the same fiscal year, the company must file a supplementary return.
Individual contractor
Company making donations of an amount less than or equal to € 10,000
The company must calculate the amount of the tax reduction by means of calculation aid sheet No. 2069-M-FC-SD. This spreadsheet is not to be sent to the tax authority.
The company must then file the application No. 2069-RCI which summarizes all tax reductions and credits for the year.
The amount of the tax reduction must be indicated on the supplementary tax return No. 2042-C-PRO.
These declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure:
- Either via the business account from the entrepreneur on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Company making donations of more than €10,000
The company must calculate the amount of the tax reduction by means of calculation aid sheet No. 2069-M-FC-SD. This spreadsheet is not to be sent to the tax authority.
The company must then file the application No. 2069-RCI which summarizes all tax reductions and credits for the year.
The amount of the tax reduction must be indicated on the supplementary tax return No. 2042-C-PRO.
These declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure:
- Either via its business account on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Moreover, the company that realizes more than €10,000 of donations in the same financial year must carry out a additional declaration indicating the following information:
- Amount and date donations
- Identity of the beneficiaries
- Value goods or services received in return where they exist (e.g. donation of money to a book loan association in exchange for a few books)
This declaration is made in the annex to the form No. 2069-RCI, when the statement of results for the financial year is submitted.
Business to IR
Business making donations of an amount less than or equal to € 10,000
The business must calculate the amount of the tax reduction by means of calculation aid sheet No. 2069-M-FC-SD. This spreadsheet is not to be sent to the tax authority.
This tax reduction may be used by members in proportion to their shares in the business if they meet one of the following conditions:
- The partner is subject to business tax.
- The partner is a natural person involved in the operation.
Then you have to file the form No. 2069-RCI which summarizes all tax reductions and credits for the year.
Declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure:
- Either via your business account on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Business making donations of more than €10,000
The business must calculate the amount of the tax reduction by means of calculation aid sheet No. 2069-M-FC-SD. This spreadsheet is not to be sent to the tax authority.
This tax reduction may be used by members in proportion to their shares in the business if they meet one of the following conditions:
- The partner is subject to business tax
- The partner is a natural person participating in the operation
Then you have to file the form No. 2069-RCI which summarizes all tax reductions and credits for the year.
Declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure:
- Either via your business account on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Moreover, the business that realizes more than €10,000 of donations in the same financial year must carry out a additional declaration indicating the following information:
- Amount and date donations
- Identity of the beneficiaries
- Value goods or services received in return where they exist (e.g. donation of money to a book loan association in exchange for a few books)
This declaration is made in the annex to the form No. 2069-RCI, when the statement of results for the financial year is submitted.
Business to the IS
Business making donations of an amount less than or equal to € 10,000
The business must calculate the amount of the tax reduction using the calculation aid sheet No. 2069-M-FC-SD. This spreadsheet is not to be sent to the tax authority.
The business must attach to its annual statement of results, the form No. 2069-RCI which summarizes all tax reductions and credits for the year:
- Either by means of the EDI-TDFC remote procedure
- Either via its professional area on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
The parent business of a group must subscribe to the tax reduction and credit returns for it and each of its subsidiaries.
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Business making donations of more than €10,000
The business must calculate the amount of the tax reduction using the calculation aid sheet No. 2069-M-FC-SD. This worksheet is not to be sent to the tax administration.
The business must attach to its annual statement of results, the form No. 2069-RCI which summarizes all tax reductions and credits for the year:
- Either by means of the EDI-TDFC remote procedure:
- Either via its professional area on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
The parent business of a group must subscribe to the tax reduction and credit returns for it and each of its subsidiaries.
As they are already deducted, the payments are not deductible for the determination of taxable profit.
Moreover, the business that realizes more than €10,000 of donations in the same financial year must carry out a additional declaration indicating the following information:
- Amount and date donations
- Identity of the beneficiaries
- Value goods or services received in return where they exist (e.g. donation of money to a book loan association in exchange for a few books)
This declaration is made in the annex to the form No. 2069-RCI, when the statement of results for the financial year is submitted.
Keep a tax receipt
The company must also be able to present, at the request of the tax administration, a tax receipt attesting to the reality of the donations.
This receipt is issued by the beneficiary body of the gift. The latter must fill in the form n°2041-MEC-SD.
The recipient organization may establish a single receipt for multiple donations carried out by the same company during a given period (month, quarter, half-year or fiscal year of the donor company).
The donor company must keep these receipts.
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Tax reduction for sponsorship
60% tax reduction for donations to non-profit organizations helping people in difficulty
Ministry of Culture
Ministry of Culture
Ministry of Culture