Question 11261 — associations and foundations

Summary

Mr. Fabrice Roussel questions the Minister of Agriculture, Agri-food and Food Sovereignty on the tax regime of associations for the maintenance of peasant agriculture (AMAP), aimed at maintaining small-scale peasant agriculture close to cities based on a short circuit between producers and consumers. The individual contract between the producer and each consumer is the basis of AMAP, which is generally declared to the prefecture under the status of a non-profit association under the 1901 law. This legal status implies disinterested management. The only flow of money that passes through the association's account is the annual membership fee, which is used only to cover operating costs (insurance, bank charges, communication equipment, etc.). The primary objective of an AMAP is therefore not to generate profit, but to support peasant and local agriculture. This is a solidarity partnership where consumers make a financial commitment to guarantee a fair income and opportunities for a farmer, by sharing the risks linked to production (climatic hazards, variable harvest, etc.). It is this dimension of solidarity and co-responsibility which fundamentally distinguishes an AMAP from a commercial enterprise. AMAP in association is only a non-commercial intermediary between the consumer and the producer, it does not engage in purchase-resale. Its role is to coordinate the relationship between the two parties on a voluntary basis and without commission. As such, he asks her if she can confirm that AMAP's status should be considered legally as a classic non-profit association, with a social and solidarity vocation.

Machine translation from French. The official text remains authoritative.

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