Back to fiscal measures
Tax decreaseIn effectIncome taxNational

Tax reduction for donations raised to 66%, and to 75% up to €470 for aid to people in need

Article 127 of the social cohesion programming law amends Article 200 of the General Tax Code. The general rate of the tax reduction for donations to charities and public-interest bodies rises from 60% to 66%. For donations to bodies providing free meals, care or housing help to people in need (the so-called 'Coluche' scheme), the rate rises from 66% to 75% and the ceiling on eligible donations from €414 to €470. These rules apply from the taxation of 2005 income.

Measure originators

InitiatorGVT
Jean-Louis Borloo
Gouvernement
Amount
€470
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2005

Measure impact

Individuals who donate to charities deduct 66% of their donations from their tax, and 75% for the first €470 given to bodies helping people in need, for donations made from 2005.

Official references

Law number: Loi n° 2005-32 du 18/01/2005 (cohésion sociale), art. 127
Official Journal: JORF n° 15 du 19 janvier 2005
View on Légifrance

Sources

Loi n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion socialeOfficial
19 January 2005
Sénat, dossier législatif (Loi n° 2005-32 du 18/01/2005 (cohésion sociale))Parliamentary
20 December 2004
Sénat, amendement n° 644 du Gouvernement au projet de loi de programmation pour la cohésion socialeParliamentary
2 November 2004

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
5 / 5 steps
Completed
18 January 2005

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2005-32, publiée au JORF n° 15 du 19 janvier 2005.
Source
Completed
13 January 2005

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel n° 2004-509 DC du 13 janvier 2005.
Source
Completed
1 January 2005

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Dispositions applicables à compter de l'imposition des revenus de l'année 2005 (III de l'article 127).
Source
Completed
20 December 2004

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted
Adoption définitive par l'Assemblée nationale (TA n° 368) le 20 décembre 2004.
Source
Completed
15 September 2004

Transmission to Senate

Parliamentary process
Actors
Jean-Louis Borloo
Dépôt du projet de loi de programmation pour la cohésion sociale au Sénat (n° 445, 2003-2004), présenté par Jean-Louis Borloo, ministre de l'emploi, du travail et de la cohésion sociale.
Source