Question 22454 — associations and foundations

Summary

Ms. Anissa Khedher draws the attention of the Secretary of State to the Minister of National Education and Youth to the concern of those involved in food aid regarding the announced developments in the taxation of sponsorship. By recovering and redistributing unsold food, food aid associations contribute to the fight against poverty and waste throughout the country. The model developed by these associations relies largely on in-kind donations of foodstuffs. Also, this model has been able to be perpetuated in particular by food banks thanks to the partnerships developed between these associations and mass distribution companies, manufacturers and producers. Indeed, through their donations in kind, these private actors enable charitable associations to provide many homes with diversified foodstuffs, adapted to their needs. In return, donors benefit from a reduction of 60% of their in-kind donations in accordance with article 238 bis of the general tax code. At a time when the Government is working to better regulate the taxation of sponsorship to legitimately limit the windfall effects from which certain companies could benefit, this future reform worries stakeholders. food aid associations who fear, in the event of a change to the current regime, a reduction in the donations they need. While Bruno Le Maire announced a reform of the taxation of sponsorship following consultation with the various donors and beneficiaries of this system, she asked him if the current legal framework allowing food aid associations to develop this sustainable, essential model to fight sustainably against precariousness and waste, can be preserved in the future reform.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

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

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.