Question 9522 — associations and foundations

Summary

Ms. Sabine Thillaye questions the Minister Delegate to the Minister for Ecological Transition and Territorial Cohesion, responsible for transport, on the contribution to the costs per kilometer that an association acting in the field of socially useful transport is entitled to request. The decree of October 17, 2019 taken in application of articles R. 3133-3 and R. 3133-5 of the transport code relating to utility transport services social provides that the ceiling of the cost contribution that the association can request, for each trip made, is set at 0.32 euros per kilometer traveled. However, and more generally, volunteers of an association can claim reimbursement of their mileage costs for journeys made as part of their voluntary commitment, in the same way and according to the same scale as employees (i.e. an amount ranging, in 2023, from 0.529 euro/km for a vehicle with 3 taxable HP to 0.697 euro/km for a vehicle with 7 taxable HP and more). They can also choose to waive this reimbursement: these sums are then considered as donations to the association, which volunteers (taxable) can deduct from their taxes up to 66%. Thus, it seems that volunteers from associations dedicated to socially useful transport cannot see their mileage costs reimbursed above 0.32 euros/km traveled, or approximately half of the reimbursement to which they could claim if they depended on an association with other missions. It should be noted that this amount of 0.32 euros/km traveled seems to have been calculated based on the 66% tax reduction to which, on average, these costs per kilometer would have given entitlement, according to the 2019 scale. Given the interest in mission carried out by socially useful transport associations (particularly in rural areas, which present significant mobility problems), but also the systemic difficulty of associations in recruiting new volunteers (difficulty further increased, with regard to solidarity mobility associations, by this ceiling of 0.32 euro/km, well below the scale of mileage costs), she would like to know whether it would not be relevant to align the ceiling for participation in costs per kilometer that these associations can request with an average cost per kilometer, according to the 2023 scale.

Machine translation from French. The official text remains authoritative.

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