Foundation for innovation
in Cardiometabolism and Nutrition

Tax deductions

How can you get tax relief for your donation?

Tax deductions

Income tax (IR)

of the amount of your donation is deductible from your income tax up to a limit of 20% of your taxable income. Any excess can be carried forward to the next 5 years. (Article 200 of the General Tax Code). The donation must have been made between 1 January and 31 December of the year preceding your tax return.

Amount of your donation	Deduction from your income tax (66%)	Actual cost of your donation
50 €	33 €	17 €
100 €	66 €	34 €
150 €	99 €	51 €
1000 €	660 €	340 €

Property wealth tax (IFI)

of the amount of your donation is deductible from your property wealth tax up to a limit of €50,000. The declaration is made at the same time as your income tax return. Your donation must have been made between the day after the deadline for the previous year’s tax return and the day of the current year’s tax return. (Article 978 of the General Tax Code).

Amount of your IFI	Amount of your donation	IFI deduction (75%)	Actual cost of your donation
600 €	800 €	600 €	200 €
1 500 €	2 000 €	1 500 €	500 €
7 500 €	10 000 €	7 500 €	2 500 €
49 500 €	66 000 €	49 500 €	16 500 €

Tax deductions on donations for companies

Corporation tax (IS)

of the amount of your donation is deductible from your corporation tax up to a limit of €20,000 or 0.5% of turnover. (Article 238 bis of the French General Tax Code). Any excess can be carried forward to the next 5 years. Above €2 million in donations, the deduction rate is 40%.