Question 41497 — associations and foundations

Summary

Mrs. Cécile Delpirou draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the possibility of allowing companies making donations of reduction vouchers to the Malin program to benefit from the same tax deductions as for associative donations. This measure could expand this program by meeting the needs of families and enable its action to perpetuate. The Malin program association, created in 2014, aims to promote a balanced, quality diet for young children (0-3 years) born and raised in families in situations of socio-economic vulnerability, via an advisory component on nutritional issues accessible to all parents and a budget offer for families in difficulty aimed at making suitable products more accessible and quality in consumption circuits open to all. On June 24, 2021, the association reached a new stage in its deployment, extending to 93 French departments, compared to 14 until today. While we can only rejoice at this large-scale generalization, which should ultimately benefit 160,000 children, there is a fear that supply will not keep up with demand, due to lack of sufficient financial resources. In fact, the companies which grant reduction vouchers to households, thus allowing them to access a wide choice of products for a price 20 to 80% lower than the initial price, do so without any financial compensation, thus agreeing to abandonment of margins which total, per year, several million euros. It should be noted that the association does not suggest the purchase or consumption of particular products, brands or manufacturers. and is in no way intended to generate an increase in revenue or a reduction in costs for its members or even non-member companies. In addition, the tax administration recognized in 2017 the status of general interest to the association, a status which is established according to three conditions: the organization must not carry out a lucrative activity, it must not be the subject of interested management and finally it must not operate for the benefit of a restricted circle of people. Finally, the generalization of the Malin program is one of the flagship measures of the strategy for preventing and combating poverty among children and young people (“poverty plan”) presented by the President of the Republic in September 2018. The program is also recognized by the national nutrition health program 4, all of the messages disseminated to families being constructed from the recommendations of the PNNS in order to make the health messages recommended by the health authorities accessible to as many people as possible. Also, she asks him if the amount of reduction vouchers provided by companies could benefit from an extension of the tax conditions linked to financial sponsorship in the same way as food aid actors who also fight against food insecurity. This provision would allow the State can contribute to financing alongside companies committed to the Malin program; sine qua non condition to expand the system by responding to the growing needs of families linked to the crisis we are going through and to sustain the association's actions over time. On the other hand, this support from the State would make it possible to extend the tax system linked to patronage to new forms of solidarity commitment and innovative companies and thus see the spread of other public-private programs of general interest such as that carried out by the members of the Malin program association. She asks him his intentions on this subject.

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