Donation in kind
A donation in kind is tax-deductible
The value of the donation is established in the following way: if the item is new, it is valued at the purchase price (as noted on the bill of sale) or at the production cost for the donor. If the item is second-hand, it is valued at the net book value of the item in the accounts of the donating enterprise, as certified by its accountant or external auditor.
In terms of sponsorship, corporate donations carry the right to a tax reduction of 60 % of the total payment up to a limit of 0.5% of the enterprise’s turnover before tax, regardless of who the beneficiary is (law of 1 August 2003 on sponsorship, associations and foundations).
You can also help us with skills-based sponsorship.
If you would like to make a legacy or a donation, please see your notary, who will advise you in your best interests.
If you have any questions, please contact:
Fernanda LOPEZ – Accounts / Administrative Manager
Tel : +33 (0)1 48 42 92 46
> Send an email