Question 15904 — associations and foundations

Summary

Mr. Julien Rancoule draws the attention of the Minister of Sports, Youth and Community Life to the liability to housing tax for associations occupying premises. Indeed, since the gradual elimination of the housing tax on main residences, completed in 2023, this now only concerns secondary residences and certain furnished premises not allocated to exclusive professional use. In this context, certain associations may still be liable for housing tax when they occupy furnished or similar premises, in addition to other local taxes to which they are subject, in particular the business property tax, which still concerned around 630,000 associations in France in 2023 according to INSEE. In a context where the associative fabric represents around 2 million structures active in France in 2025 and nearly 1.9 million employees, the local taxation of associations remains a particularly sensitive issue. This situation can weigh on the most modest structures, which nevertheless play an essential role in the social, educational, cultural and sporting fields. He asks him if the Government plans to clarify or adapt the housing tax regime applicable to associations occupying premises, in order to avoid situations of subjugation deemed unsuitable for their non-profit purpose.

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