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15871

Question 15871 — income tax

openFrance· National Assembly· FR

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Mr. Philippe Gosselin draws the attention of the Minister of Territorial Cohesion and Relations with Local Authorities to the possibility, for an individual, of making a donation to a local authority while benefiting from the tax advantages provided for an association, a foundation or other deduction type up to 66% of income and within a given limit. Indeed, like the deduction of 66% of the amount applicable to donations made for the benefit of associations recognized as being of general interest, for example, it seems appropriate that donations to municipalities should be included in this system. He therefore asks him to kindly inform him of the provisions envisaged in order to clarify the state of the law and allow local authorities to be eligible for donations made by individuals for the purpose of patronage or, where applicable, to carry out the useful reforms in the interest of patrons.

Machine translation from French. The official text remains authoritative.

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