Environmental issues are becoming increasingly important in corporate social responsibility policies and in the commitment of individuals. Protecting biodiversity, preserving ecosystems, and combating pollution are among the priority areas of action for many public interest organizations.
Environmental sponsorship allows these actions to be supported through financial donations, donations in kind, or skills, within a regulated tax framework. Private contributions thus support organizations eligible for sponsorship that are active in the field, complementing public policies.
This scheme entitles you to tax benefits, subject to certain conditions. Companies can benefit from a tax reduction of 60% of the amount donated, while individuals can, depending on their circumstances, benefit from a reduction of 66% or 75%, within the limits provided for by law.
This article presents the principles of environmental sponsorship, how it works, and the possible levers for structured action in favor of the environment.
What is environmental sponsorship?
Environmental sponsorship refers to donations made to public interest organizations working in the field of environmental protection. This support may be financial, in kind, or in the form of expertise, and falls within the scope of sponsorship as defined by the law of August 1, 2003 (known as the "Aillagon" law).
Philanthropy is based on selfless commitment. The donor does not expect any equivalent commercial return. However, symbolic returns may exist, within the limits set by the tax authorities, which clearly distinguishes philanthropy from sponsorship, which is based on advertising logic.
The scheme applies to both individuals and businesses. Individuals make donations to organizations eligible for sponsorship, while businesses incorporate these contributions into their corporate social responsibility (CSR) policy.
The initiatives supported cover a wide range of areas: protecting biodiversity, preserving ecosystems, sustainable management of natural resources, raising awareness of environmental issues, and ecological transition initiatives. Donations are used to fund initiatives led by organizations eligible for sponsorship, both in France and internationally, provided they meet the legal criteria for being in the public interest.
Why donate to the planet?
Environmental issues now occupy a central place in public policy and private sector strategies. The degradation of ecosystems, the erosion of biodiversity, and climate change are long-term challenges that require long-term solutions.
Environmental sponsorship supports public interest organizations working on these issues. Donations help fund programs for nature conservation, restoration of natural environments, and raising awareness of environmental issues. They provide beneficiary organizations with additional resources to carry out their activities over the long term.
Public action plays an essential role in protecting the environment, but it is subject to specific budgetary and regulatory frameworks. Private contributions therefore complement existing measures by supporting local, experimental, or innovative initiatives carried out by organizations eligible for sponsorship.
By making a donation, patrons are participating in a long-term initiative. The actions supported aim to preserve environmental balance, support local communities, and promote more sustainable practices. This commitment can also have social benefits, particularly when projects combine environmental protection with local development.
Environmental sponsorship thus makes it possible to transform a financial contribution into structural support for actions of general interest, whose impact extends beyond the short term and is part of a collective responsibility approach.
The different types of donations for the environment
One-time donation
A one-time donation consists of making a single payment to an organization eligible for sponsorship. The amount is up to you and does not create any long-term commitment. This type of donation is accessible to everyone and can be adapted to a variety of financial situations.
It is particularly suitable for individuals or companies who wish to explore environmental sponsorship or support a specific initiative. The funds raised can be allocated to needs identified by the beneficiary organizations, within the framework of their public interest missions.
Regular giving
Regular donations are based on scheduled payments, usually monthly or quarterly. They give environmental organizations greater visibility over their resources and enable them to plan their actions better over time.
For donors, this formula facilitates a gradual and spread-out commitment. Even modest amounts, when given regularly, contribute to the financial stability of the organizations supported.
Donations under the IFI
Taxpayers subject to the Real Estate Wealth Tax (IFI) may make donations to certain specifically eligible organizations in order to benefit from an IFI reduction.
This reduction amounts to 75% of the donation amount, up to a limit of €50,000 per year, i.e., a maximum donation of €66,667.
Eligible entities include foundations recognized as being of public utility, sheltered foundations, and certain organizations specifically referred to in Article 978 of the General Tax Code.
This mechanism allows part of the IFI to be directed toward public interest initiatives, particularly in the environmental field, while complying with the tax framework provided for by law.
Bequests and donations
A bequest is a commitment recorded in a will. It allows you to transfer all or part of your estate to a foundation or eligible organization after your death. It can take the form of a universal bequest, a universal title bequest, or a specific bequest.
Donations, on the other hand, are made during the donor's lifetime. They can involve different types of assets and take several legal forms (full ownership, bare ownership, temporary usufruct). These arrangements require the assistance of a notary in order to choose the solution best suited to the donor's situation.
Donations in kind and skills sponsorship
Donations in kind consist of providing or transferring goods or services that are useful for environmental initiatives (materials, equipment, premises, services). For companies, these donations may be eligible for tax relief under the conditions set out for corporate sponsorship, based on their book value.
Skills-based sponsorship allows a company to make employees available to an environmental organization on an ad hoc basis during their working hours. The time spent is valued at cost, in accordance with applicable tax rules. This form of sponsorship encourages team involvement while remaining strictly regulated.
Tax benefits: how much do you actually get back?
For individuals: income tax reduction
Donations made by individuals to organizations eligible for tax relief are eligible for a 66% income tax reduction, up to a limit of 20% of taxable income.
When the amount of donations exceeds this limit, the excess can be carried forward to the following five years, allowing the tax benefit to be spread out over time.
Example:
A donation of €200 to an eligible environmental foundation entitles you to a tax reduction of €132. The actual cost of the donation is therefore €68, while the organization receives the full €200 for its activities.
For taxpayers subject to the IFI
Individuals subject to the Real Estate Wealth Tax (IFI) may benefit from an IFI reduction of 75% of the donation amount, up to a limit of €50,000 per year.
This measure applies exclusively to certain eligible organizations and cannot be combined with the income tax reduction for the same donation.
For businesses: tax reduction for corporate philanthropy
Companies benefit from a tax reduction of 60% of the amount donated, up to a limit of €20,000 or 0.5% of pre-tax revenue, whichever is greater.
For donations exceeding €2 million, the reduction rate is reduced to 40%, in accordance with the rules in force. When the annual ceiling is exceeded, the excess may be carried forward to the following five financial years.
Beyond the tax benefit, environmental sponsorship can be part of a structured CSR approach, consistent with the company's values and commitments, without constituting a commercial communication operation.
Platforms can assist companies in identifying eligible environmental structures and in the administrative structuring of their sponsorship initiatives.
How to choose a reliable environmental organization?
Transparency is an essential criterion. Reputable organizations publish their accounts, explain how funds are used, and communicate about their activities. These elements make it possible to assess their reliability and consistency.
Eligibility for sponsorship provides a clear legal framework. Organizations must pursue a public interest objective and operate on a non-profit basis. Some have official recognition or a tax ruling certifying their eligibility.
Recognized labels or networks, such as the IDEAS label or initiatives such as 1% for the Planet, can serve as additional benchmarks, without constituting an absolute guarantee.
Finally, it is recommended to take an interest in the concrete actions carried out in the field. Reliable organizations present their projects and publish reports that allow for an understanding of the real impact of the actions they support.
Corporate sponsorship for the environment
Companies can play a complementary role in protecting the environment by supporting public interest initiatives through sponsorship. This commitment is in line with their CSR approach, translating environmental objectives into concrete actions.
Environmental sponsorship can take several forms: financial support for eligible organizations, skills sponsorship, or donations in kind. It allows companies to support environmental initiatives while complying with specific tax and legal frameworks.
By supporting organizations committed to nature conservation, companies contribute to the financing of impactful projects that are consistent with their values and strategic priorities.
The tangible impact of your environmental donation
Environmental donations support actions with measurable effects in the field. Eligible organizations generally publish impact indicators, such as areas restored, projects deployed, or audiences supported, to ensure transparency and traceability.
Contributions can fund a variety of projects, including the development of renewable energy in remote areas, the restoration of natural ecosystems, and environmental education programs. These initiatives aim to address ecological challenges while providing local social benefits.
By supporting these initiatives, donors participate in concrete, long-term projects whose effects go beyond the financial sphere to contribute to the preservation of natural resources and raise awareness among future generations.
How can I make a donation to help the environment?
Donating to the environment is based on simple, regulated procedures. Specialized platforms such as MecenUS allow donations to be centralized and directed to eligible environmental organizations, offering a secure process that complies with the tax framework for corporate giving.
Donations are made online via our secure payment solution, which is based on recognized protocols. Banking information is processed by a certified service provider (STRIPE).
Other donation methods may exist outside of these platforms, but using a specialized intermediary such as MecenUS ensures the eligibility of organizations, the traceability of funds, and the issuance of tax receipts.
After the donation, a tax receipt is sent to the donor. This document must be kept in order to justify the tax reduction when filing your tax return.
For larger donations or specific situations, personalized support (via Mescenes RPodcutiosn, for example) can be offered to guide donors toward the solution best suited to their situation.
Taking concrete action for the planet
In light of current environmental challenges, environmental sponsorship supports concrete actions to protect ecosystems, biodiversity, and the climate. Donations contribute to the financing of projects led by organizations working in the field, within a clearly defined legal and fiscal framework.
Even a modest financial commitment can contribute to useful collective dynamics, provided that it is long-term and supports organizations eligible for sponsorship. The accumulation of contributions enables associations and foundations to carry out protection, restoration, or awareness-raising activities at the local or international level.
Before committing, it is advisable to choose a public interest organization that is recognized for its transparent governance and clear actions. Tax incentives associated with philanthropy also help maximize the impact of donations, both for individuals and businesses.
Platforms such as MecenUS support this approach by making it easier to identify eligible environmental organizations and simplifying the administrative and tax tracking of donations. They help to structure a consistent and transparent environmental commitment.
Supporting the environment through sponsorship means committing to a sustainable approach that serves the public interest and future generations.
Official sources
Law No. 2003-709 of August 1, 2003, on patronage, associations, and foundations (known as the "Aillagon Law")
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000000441815
- Article 200 of the CGI (individuals)
- Article 238 bis of the CGI (companies)
- Article 978 of the General Tax Code
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042908425
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037988531
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042908446
BOI-BIC-RICI-20-30
https://bofip.impots.gouv.fr/bofip/4801-PGP.html
Tax instruction dated October 4, 1999 (still applicable)
Doctrinal source BOFiP:
BOI-BIC-RICI-20-30-10-20
BOFiP:
BOI-BIC-RICI-20-30-20-20
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042908613
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006304276/:
https://www.onepercentfortheplanet.org
CJEU, Persche judgment (C-318/07)
Principle of non-discrimination in donations within the EU.
