Tax reduction
What is the tax reduction?
Tax relief for donations is a tax reduction granted to donors who support a charitable organization. It allows you to deduct part of your donation from your tax bill.
Various forms of donation are tax-deductible: one-off gifts, lasting gifts, bequests or donations.
To justify this tax reduction, each year you will receive a tax receipt for all your donations for the year.
You can also download it from your Donors’ Area.
Donations and tax relief: which organizations are concerned?
Throughout the year, your generosity enables La Chaîne de l’Espoir to continue to work for the health and well-being of children around the world. By making a donation to La Chaîne de l’Espoir, you not only support the work we do for children in France and abroad, but also benefit from a tax reduction.
The French General Tax Code (CGI) lists the various sectors in which associations must operate to be eligible for tax-free donations.
The associations
- of a philanthropic, cultural, educational, scientific, social, family, humanitarian, sporting or cultural nature,
- artistic heritage,
- to protect the natural environment,
- disseminating French culture, language and scientific knowledge
- to present shows to the public,
- public or private higher education or arts schools,
- financing a newspaper company,
- election financing.
As a humanitarian association, La Chaîne de l’Espoir is eligible for tax relief, enabling you to reduce your tax bill by making a donation.
I’m an individual: can I deduct my donation from my taxes?
The Coluche law created a specific tax reduction for donations made to “organizations helping people in difficulty”. La Chaîne de l’Espoir is one of the associations benefiting from the “Coluche law” scheme.
In this way, 75% of the amount of your donation is deductible from your income tax, up to a limit of 1,000 euros.
70 €
= 17 € after tax reduction
You help perform on-site surgery on a child suffering from a cleft lip.
100 €
= 25 € after tax deduction
You contribute to the on-site surgery of a child suffering from heart disease.
150 €
= 37 € after tax deduction
You contribute to the transfer and operation in France of a child suffering from a serious pathology.
When you make a donation online, the tax reduction calculation is automatically displayed:
- 75% of the amount of your donation, up to the legal ceiling of 1,000 euros.
- Beyond that, the reduction is 66%, up to 20% of your taxable income.
How do I declare my donation to benefit from a tax reduction?
You will receive a single tax receipt for all your donations in the first quarter of the following year.
When you file your annual tax return, the amount of your donation must be entered manually in boxes 7UD and 7UF of the return (up to a maximum of €1,000 in box 7UD, the remainder in box 7UF). It is not necessary to enclose the tax receipt with your tax return. However, you should keep it for three years after making your donation, to serve as proof in the event of a request from the tax authorities.
I am subject to the IFI : can I benefit from a tax reduction?
You can reduce your IFI by donating to charitable foundations. The Fondation Alain Deloche, created by La Chaîne de l’Espoir and hosted by the Fondation pour l’Enfance, is eligible for this tax reduction.
The Impôt sur la Fortune Immobilière (IFI) replaced the ISF in 2018. It concerns taxable net real estate assets in excess of 1.3 million euros.
The Fondation Alain Deloche provides comprehensive care for underprivileged children living in medical deserts. It facilitates access to healthcare for vulnerable children living in isolated provinces, who are often in need of emergency surgery
By supporting our foundation, you can claim a tax deduction of up to 75% of the amount of your donation. This tax reduction is limited to €50,000 per year, which corresponds to a donation of €66,667. Following the abolition of the ISF-PME scheme, donations are the only way to reduce your property wealth tax.
I’m a company: what are the tax benefits?
Companies can also benefit from a tax reduction.
All your sponsorship donations qualify for a corporate income tax deduction of 60% of their amount, up to a limit of 20,000 euros or 0.5% of your sales excluding tax (excluding VAT).
In excess of 0.5%, or in the case of a loss-making financial year, a deferral is possible to the next five financial years within the limit of 0.5% applied to total payments. A tax receipt will be sent to you.
For example:
- Your annual sales are €700,000, your donation ceiling for the sponsorship tax reduction is
700,000 x 5/1000 = €3,500 - If you decide to make a donation of €3,500, the amount of the sponsorship tax reduction is €3,500 x 60% = €2,100.
650 €
= 390 € after tax reduction
You help operate on a child with an orthopedic deformity in Jordan
2,500
= €1,500 after tax deduction
You finance heart surgery for a child in Cambodia
5,000 €
= €3,000 after tax deduction
You will be involved in restocking medical supplies and medicines for our health center in Nepal.
Thanks to your generosity, La Chaîne de l’Espoir continues to help children in need. Make a tax-free donation and support disadvantaged populations.
How can I make a donation to La Chaîne de l’Espoir?
You can make your donation securely by various means: online, by cheque, by SMS or via social networks.
Credit card
Enter your bank details on our secure donation platform, which complies with the DSP2 directive to prevent fraud.
I make an online donation
Giving via social networks
Visit our Instagram page to support us by making a one-off donation or creating a donation drive.
Instant transfer
Enter your BIC/IBAN and receive notification that your support has been set up.
Donate by SMS
If you are a Bouygues Telecom, Orange, SFR or Free customer, you can make a one-off donation (€2, €5, €10 or €20) by texting DON2, DON5, DON10 or DON20 to 92100. The amount will be added to your bill or deducted from your prepaid account, free of charge for sending the SMS.
Donate by cheque
You can make out a cheque to La Chaîne de l’Espoir and send it to:
La Chaîne de l’Espoir Relation donateurs
56 rue des Morillons CS 17938 75730 PARIS CEDEX 15
Paypal
Connect to the PayPal online payment platform to make your one-off donation securely.