Donations from individuals are eligible for an income tax reduction equal to 66% of the sums paid, up to a limit of 20% of taxable income.
Corporate donations are 60% deductible from corporate income tax (CIT) up to a limit of 0.5% of turnover. For companies with capital of less than €200,000, you benefit from a 60% tax reduction up to a maximum of €10,000.
ALIMA offers the possibility of tax exemption on any donation from the European Union.
If you are subject to IFI in France, you can benefit from a deduction of 75% of the amount of your IFI donation up to a limit of 50,000 euros by making a donation to the ALIMA Foundation, hosted by the Fondation de France.