For individual donors

Individual donors are allowed a tax reduction of up to 75% of their total annual donations, up to 513€ (for donations given in 2010) and 66% above that amount, limited to 20% of thier annual total taxable income.

To Note: This tax deduction is only possible for persons paying their income tax in France (for people paying their income tax in other countries than France, we invite you to check the different tax deduction possibilities with the competent authority)Disposition légale : loi du 1er juillet 2003 - art.200 du CGI

For companies

Donations made by taxable (for profit) corporate sponsors and donors or where their income revenues are deductable, can deduct donation up to 60% with a total limit of 5€ for each 1000€ in annual revenue after taxes.

Upon 5€ for each 1000€ earned, the deduction can by carried over to the next 5 fiscal years.

Disposition légale : article 238 bis du CGI

Pupils of the Ban Nam Heng Taï school (Laos)

Tax receipt

To benefit from your tax deduction, one must simply attach this form to your income form.

If you declare your taxes via the internet, you do not need to send in your receipt, however, you should keep it in case proof if requested from the tax services.