Question 10658 — associations and foundations

Summary

Mr. François-Michel Lambert draws the attention of the Minister of Action and Public Accounts to the drop in donations to public utility foundations as part of the transition from the wealth solidarity tax (ISF) to the real estate wealth tax (IFI). Within the framework of the ISF, taxpayers had the possibility of claiming a deduction of 75% of the sums paid to public utility organizations, capped at 50,000 euros per year. These The same donations represented a total amount of 273 million euros in 2017. While the ISF was replaced by the IFI, the amount of donations declared under the IFI in 2018 would have fallen, according to the amounts communicated by the foundations, by 50%, which is causing great concern in the associative world. Foundations recognized as being of public utility working in the areas of solidarity, the integration of people in difficulty, housing and the environment are all the more worried about this decline which risks cumulating with the drop in donations made by retirees impacted by the increase in the CSG. Finally, the associations fear that the withholding tax planned for 2019 will discourage taxpayers by making tax deductions more complex. He therefore asks what measures will be taken to reassure associations, encourage taxpayers in a donation process and ensure that the tax reforms undertaken do not generate perverse effects having a direct consequence on the mechanisms of public solidarity and generosity that the country so badly needs.

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