The Taxation of Associations
Associations are businesses in the social economy. Their impact on the economic system is undeniable.
As such, like any business, they are subject to tax legislation. However, associations offer their services in the realm of social utility, which grants them a special and protective tax regime, whose guiding principle is the exemption from commercial taxes.
This regime is only applicable on the express condition of respecting the principle of non-profitability, the characteristics of which are specified by a directive from December 2006.
Sponsorship, Patronage, and the Various Tax Incentives
The reform of French laws on sponsorship considerably increases the benefits granted to companies wishing to donate to an association recognized as being of public interest: nearly doubling of tax benefits (60% tax reduction) and nearly doubling of the tax deduction ceiling (0.5% of turnover).
This encouraging policy is inspired by our close European neighbors, Italy, Germany, and especially Great Britain, who have already implemented an effective strategy for the development of sponsorships, particularly corporate sponsorships.
Still not well known in France, sponsorship today undoubtedly constitutes a new communication strategy for companies, enhancing their institutional image. It allows communication both externally, as a tool for differentiation and assertion of values, and internally, by bringing employees together around causes of public interest supported by the company.
Associations, on the other hand, benefit from partnerships with businesses through financial, human, or material contributions, enabling them to carry out their activities.
DAY’S PROGRAM
9 AM – 9:30 AM: Reception of participants
10 AM – 12:30 PM: Conference-Debate (Session Hall)
SPONSORSHIP IN ALL ITS FORMS AND ITS TAX INCENTIVE REGIME
Presenter: François GOIZIN
TAX SPECIALIST AT THE MINISTRY OF HEALTH, YOUTH, SPORTS, AND ASSOCIATIVE LIFE
Participating in the debate (subject to change) as key witnesses:
Maria-Anne PRIVAT, Director of the Textile Museum of LYON, Sponsorship Correspondent of the Lyon Chamber of Commerce
Renato Tullio FERRARI, Former President of Ideal Standard Italy, co-founder of the Giuseppe Verdi Symphony Orchestra 2001 – President of the Milan Chamber of Commerce
12:30 PM – 2 PM: LUNCH (Grand Salon)
2:15 PM – 3 PM: Conference-Debate (Session Hall)
FROM THE TAX ADMINISTRATION’S PERSPECTIVE, ARE ASSOCIATIONS LIKE OTHER BUSINESSES?
Presenter: Nathalie AUDIN
DIRECTOR OF THE VOLUNTEER RESOURCE AND INFORMATION CENTER (CRIB 06)
3:15 PM – 4:30 PM: Conference-Debate (Session Hall)
THE TAXATION OF ASSOCIATIONS
Presenter: Roland VERQUIERE
DIRECTOR INSPECTOR – TAX SERVICES DIRECTORATE OF THE ALPES-MARITIMES
