Question 4108 — associations and foundations

Summary

Mr. Antoine Vermorel-Marques draws the attention of the Minister of Sports, Youth and Community Life to the liability of housing tax for associations with premises. In a complicated context for associations, it seems essential to pay particular attention to all of these structures, their leaders and their volunteers and not to weaken their finances. All the associations on the territory play a unifying role, of social bond, of self-development, of sporting or cultural practice, and it is important not to jeopardize them with taxes that are too heavy to bear. More precisely, only association premises open to the public are exempt from this tax. For other associations, they must pay tax on their furnished premises for their general private occupation, as well as on their premises made available free of charge. However, many local associations have very limited funds and the maintenance of this housing tax, while it is abolished for individuals on main residences, is gradually weighing down their finances. Of course, communities subsidize their associations but, again, the current economic context and the increase in costs will not allow municipalities to increase grants to associations. Also, he asks if the Government is considering favorably the request for exemption from housing tax to non-profit associations.

Machine translation from French. The official text remains authoritative.

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