Do I need proof to declare a donation for tax purposes?
When it comes to declare a donation for tax purposes in France, it is essential to understand the documentation requirements. Do I need to provide proof of my donation to qualify for tax relief? Do I need to keep the tax receipt for my donation, and if so, when?
Action Education has the answers to all these questions, so that you can give to a cause you care about without fear of administrative obligations.
Why is the donation tax receipt important?
Donations made to associations recognised as being in the public interest, such as Action Education, are eligible for a tax reduction. However, for this reduction to be applied, the tax authorities must be able to check the validity of the donation if they so decide.
This is where the proof of donation. This document proves that you have indeed made a donation and that it meets the conditions for deductibility.
The generally accepted form of proof is a tax receipt issued by the organisation receiving the donation. This receipt must include certain key information to be valid:
- The name and address of the beneficiary association or foundation.
- The amount of the donation, the date on which it was made and the method of payment
- A statement indicating that the association or foundation is recognised as being of public utility or general interest, making it eligible for tax deductions.
- The donor's contact details.
The Action Education tax receipt in France is sent every year at the end of the 1st quarter, a few weeks before the tax return for the previous year.
Do I need to provide the tax receipt when I file my income tax return?
It is not necessary to provide proof of your donation when you file your tax return to obtain the tax relief on your donations. Since 2013, the law has stipulated that the tax receipt provided by the organisation receiving the donation no longer has to be automatically attached to your tax return. The tax authorities base their decision on your donation declaration, which is included in your annual tax return. However, you are strongly advised to keep your tax receipt for your donation in the event of a tax audit.
How can I benefit from the tax reduction without providing proof?
To benefit from the tax reduction on a donation without providing proof, make sure that your donation goes to an eligible organisation, such as Action Education. This organisation must be non-profit-making, have a social purpose and disinterested management, and not operate for the benefit of a restricted circle of people.
When you file your tax return, simply enter the total amount of your donations in the appropriate box. For example, if you have made a donation to Action Éducation, enter the amount of your donation in the "Other donations (charitable organisations, organisations of general interest, etc.) / 7UF" box on form 2042 of your income tax return.
What should I do if I lose my tax receipt?
In the event of loss, you can obtain a duplicate of your tax receipt by contacting the organisation receiving the donation. For Action Education, you can contact our Donor Relations Department from Monday to Friday, 9am to 5pm, by telephone or e-mail.
- 01 55 25 70 00
- service.donateurs@action-education.org,
You will need to specify your donor reference number, which will appear on the letters we send you, and your postal address.
You can also download an electronic version of your tax receipt from your Personal Space.
What happens in the event of a tax audit?
If you are audited, the tax authorities will ask you to provide the following information justifying your donations to check their eligibility for the deduction. If you cannot provide these documents, the donations in question will be excluded from the tax reduction, and you could be subject to a tax adjustment. It is therefore essential that you keep all your tax receipts.
