In 2024, 2025 and 2026, 75% tax reduction for your donations!

After several successive renewals, the ” Coluche law ” scheme, which creates an additional tax deduction for certain categories of charitable and humanitarian associations such as La Chaîne de l’Espoir, has once again been extended until 2026. So, for the next 3 years, your generosity will enable you to benefit from a tax reduction on your income tax. Explanations.

What is the “Coluche law”?

In principle, donations made to associations that help people in difficulty, whether by providing them with free care or meals, or by helping them find accommodation, are eligible for an increased tax reduction of 75% – also known as the “Coluche reduction”.

However, this tax reduction applies to a maximum annual donation of €552. And, above this amount, donations entitle the donor to a 66% tax reduction, up to a limit of 20% of taxable income, in line with the system in force for donations to other public-interest organizations.

The Covid-19 pandemic, which posed a major risk to the survival of French associations and foundations, prompted the legislator to extend this system to “encourage” the general public to be more generous.