Question 14284 — income tax

Summary

Mr. Thomas Portes questions the Minister of Action and Public Accounts on the granting of tax advantages to structures financing the Némésis collective. Pursuant to article 200 of the general tax code, donations made to organizations of general interest entitle you to an income tax reduction equal to 66% of the amounts paid. This system, financed by all taxpayers, is based on a requirement fundamental: the structures which benefit from it must pursue an object consistent with the general interest, present a non-profit nature and disinterested management. However, according to information made public, the Némésis collective benefits from financing based on donations qualifying for tax exemption, thus allowing indirect financing through tax. Indeed, as the newspaper Libération revealed on April 1, 2026, “the Némésis female identity collective allows its contributors to exempt 66% of their donations from tax.” This situation calls for urgent clarification. On the one hand, the Minister of the Interior himself publicly indicated that the Némésis collective was part of the identity movement during the question session with the Government on February 24, 2026. Such a qualification is difficult to reconcile with the requirements attached to the concept of general interest. On the other hand, a number of particularly convincing elements, emanating from elected officials, anti-racist associations, but also from researchers and numerous media works, demonstrate that this collective exploits the feminist cause for racist, anti-exile and Islamophobic purposes. As an illustration, during several militant actions carried out in Besançon, Lille or Strasbourg, this small group deployed banners associating immigration and crime, particularly sexual crime, with slogans such as “foreign rapists out”, explicitly denounced for their racist and xenophobic character. The collective also distinguished itself, during the 2026 municipal elections, by an association with the “Mafrance.app” platform, which is now being prosecuted for racial insult and incitement to hatred. This site lists mosques, reception centers for migrants, working-class neighborhoods where those or first names called "of Arab-Muslim culture" are most given, by producing pseudo-statistical indicators of "defrancization" of territories, presented in the form of ranking of municipalities. Furthermore, the links and proximity with small ultra-right groups now appear to be widely documented. Reading the newspaper L’Humanité in date of February 22, 2026 reports particularly worrying elements. It reveals 154 messages exchanged in October 2025 on a Telegram loop between executives of Némésis in Lyon and a leader of Audace Lyon, a “revolutionary nationalist” organization which succeeded Bastion social after its dissolution. These exchanges reveal the preparation of physical violence, in particular the organization of ambushes targeting political activists, the local leader of the collective going so far as to offer to serve as bait in order to attract left-wing activists towards groups of several men in ambush. Under these conditions, it appears particularly difficult to understand how a structure contributing to the financing of such activities could claim the status of an organization of general interest and allow its donors to benefit from an advantage. tax. The MP asks the Minister if checks have been undertaken concerning the financing of the Némésis collective and the issuance of tax receipts giving entitlement to tax reduction. He questions the compliance of these practices with the criteria defining the general interest, as well as possible procedures for withdrawing this tax advantage. He also asks him what measures he intends to take to guarantee that no tax advantage can benefit, directly or indirectly, structures linked to far-right or ultra-right organizations and in order to prevent any diversion of the tax system from the general interest for the benefit of activities contrary to republican principles.

Machine translation from French. The official text remains authoritative.

Timeline

1. 14 April 2026

   Question

   Source: DateQuestion

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

• Thomas Portes · auteur

Related records

No cross-record relationships stored yet.