Donations to organisations helping people in difficulty: tax reduction raised to 66% up to €414

Article 55 of the 2003 Amending Finance Act inserts a 1 ter into Article 200 of the General Tax Code: the income tax reduction rate rises to 66% for donations to non-profit organisations that provide free meals to people in difficulty, help house them or provide them with free care. These donations are counted up to €414 for the taxation of 2003 income, a limit then indexed each year like the first income tax bracket, and are not counted within the general limit of 20% of taxable income. The specific regime for these donations, merged into the general 60% regime by the patronage Act of 1 August 2003, is thus restored. The article results from an amendment adopted in the National Assembly, tabled in particular by MPs Xavier Bertrand and Jean-Pierre Door, with the Government's support.