Tax exemption

Framasoft is a French non-profit association under the 1901 law whose statutes fall within the scope of Article 200 of the French General Tax Code (general interest). Donations made to Framasoft are therefore deductible within the limits imposed by this article:
For an individual, the income tax reduction amounts to 66% of the amount paid, within the limit of 20% of taxable income (carried over to five years if this ceiling is exceeded) ;
Initial donation amountTax reductionActual cost of your donation
€30 €20 €10
€40 €26 €14
€50 €33 €17
€80 €53 €27
€100 €66 €34
€150 €99 €51
€200 €132 €68
€500 €330 €170
For a company, this reduction amounts to 60% of the amount paid, within the limit of 5‰ of the turnover (carried over over five years if this ceiling is exceeded) see Article 238 bis of the French General Tax Code.
Initial donation amountTax reductionActual cost of your donation
€50 €30 €20
€100 €60 €40
€150 €90 €60
€500 €300 €200
€1,000 €600 €400

All your donations will be allocated to the aims of the association as defined by article 2 of the statutes:

The purpose of the association is to support free and contributing projects.

Of course, the tax deduction of your donations still applies since the changeover to withholding tax on income in France (read this Framablog article for more details).

Attention! Receipts are sent by email as a PDF file to be printed. Don’t forget to provide us with an email address if you wish to a tax receipt! In case of forgetfulness do not hesitate to contact us.

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Questions / answers

What are the conditions to be met to qualify for a tax receipt following a donation to Framasoft ?

  • You must make a donation as an individual or as a business.
  • You must make a donation of €10 or more.
  • You have to pay taxes in France. Since it is a tax receipt - to attach to your income tax return - you have to report taxes for the year that corresponds to your donation (example : you make your donation in 2024 but do not report any income for that year 2024 ; Framasoft can send you a tax receipt, it’ll look pretty, but it won’t do you much good because the receipt can be deducted from the amounts you declare, but the tax department won’t give you a credit for the following year :P)
  • You have to pay taxes in France. Unfortunately, we cannot give this deduction to our Belgian, Swiss, Canadian or expatriate friends…

I made a donation of less than €10, am I entitled to a tax receipt?

For logistical reasons, only donations of €10 or more will be subject to a tax receipt.

However, you can make a specific request by contacting us

Can I receive my receipt by mail?

For logistical reasons, tax receipts are sent by email.

However, you can make a specific request by contacting us

How do I get a tax receipt?

If you are making a donation by bancaire card or Paypal, simply indicate your postal address and email address in the fields provided for this purpose.

If you make a donation by cheque, simply fill out the form, to select the amount of your “One Time Donation”, select “Cheque” as the payment method in step 3 and validate the donation. A window will appear with instructions to follow and you will receive a reminder by email too.
It is necessary to complete the form to obtain the code to be indicated on the back of your cheque. This code allows us to identify your payments.

If you are making a donation by bank transfer, simply fill out the form, select “Transfer” as the payment method in step 3 and validate the donation. A window will appear with the instructions to follow as well as our bank details and you will also receive a reminder by email.
As for cheques, it is necessary to complete the form to obtain the code to be indicated in the wording of the transfer. This code allows us to identify your payments.

When do I have to make this statement?

The amount must be declared at the time of your tax return for the year of the donation.

So, if you make your donation on November 13, 2024, the amount of the donation will be to enter on your tax return 2024, that you will receive… in may 2025!

How much should I report?

You have to report the total amount of the gift (not the reduction it is intended to cause, which is calculated by the tax authorities).

So it’s simple: if you donated €50, you declare €50. The tax authorities will then reduce your taxes by €33 (for individuals) or €30 (for companies).

Where do I report this amount on my income tax return?

If you are an individual, in previous statements (the famous 2042 tax returns), this was the UF checkbox: “Expenses eligible for tax reduction or credit” > “Other donations than those from the UD line”.

Remember to attach the printout of your receipt to your 2042 return.

I file my tax return online, how will it happen?

Very simply! :)

Enter the amount to be deducted on your online return and keep the receipt. Like other tax documents, you are expected to keep it for at least 5 years in case the tax authorities ask you to (Bulletin Officiel des Impôts 5 B-9-04 dated April 9, 2004).

I have made a donation to you, and I have not yet received my tax receipt. Why?

Tax receipts for donations made on or after January 1 2024 will be sent in March 2025, with a possible reminder shortly before the receipt of tax returns 2024 (may 2025).

If you did not receive your tax receipt when you met the conditions for this tax reduction, please do not hesitate to contact us.

I still have questions about these tax receipts.

Send us your questions, we will do our best to answer them.