Ceiling of the « Coluche » tax reduction for donations to organisations helping people in need raised to €1,000 for 2020
For the taxation of 2020 income, donations to organisations providing free meals, care or housing to people in need qualify for the 75% tax reduction up to €1,000 instead of the standard ceiling. Above that, donations fall under the 66% reduction.
Measure originators
No official estimate found for this measure.
Measure impact
A donor who gives €1,000 in 2020 to a food-aid charity receives a €750 tax reduction at the 75% rate on the whole donation.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Joint committee
Désaccord éventuel
National Assembly has the final say
Si échec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Transmission to National Assembly
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration