Participatory philanthropy makes it possible to finance public-interest projects thanks to donations from a large number of contributors. This approach combines the collective commitment of crowdfunding with the tax advantages of traditional sponsorship. Cultural, social and environmental associations find a complementary source of income to traditional subsidies.

In short: a €100 donation really only costs the individual donor €34, thanks to the 66% tax reduction. For companies, a donation of €1,000 comes to €400. This advantageous tax treatment explains the rapid growth of this funding method since 2015.

What is participative sponsorship?

Participatory sponsorship is a collective donation organized via the Internet. It calls on multiple donors to finance a specific project. Internet users choose the initiatives they wish to support according to their values.

This form of financing rests on three essential pillars:

• General interest: the project must benefit the community
• Transparency: project owners explain their needs in detail
• Collective: everyone contributes according to their means, from €5 to several thousand euros

The origins of the concept

Participatory financing has been used in charitable work since the 18th century. Joseph Pulitzer financed the pedestal of the Statue of Liberty by appealing to the public for donations. The Internet revolutionized this practice in the 2000s. Specialized platforms emerged between 2008 and 2010.

France structured this sector in 2014 with a suitable legal framework. In 2021, French participatory financing raised 1.8 billion euros. The cultural sector accounted for 45 million euros of this total.

The difference between participatory sponsorship and traditional crowdfunding

Participatory sponsorship is distinguished from crowdfunding by a fundamental criterion: contribution to the public interest. This distinction has concrete consequences for taxation and legal obligations.

The comparison chart

The legal framework for participatory sponsorship

Participatory sponsorship follows the same rules as traditional sponsorship. The law of August 1, 2003, known as the Aillagon law, sets out the tax framework. The 2014 ordinance clarified the obligations applicable to online platforms.

Eligibility requirements

Only certain organizations can benefit from (participative) sponsorship

For associations:

• Have an activity of general interest
• No main gainful activity
• Disinterested management
• Not for the benefit of a restricted circle

Eligible structures :

• Associations of general interest or recognized public utility
• Foundations (sheltering, operational or charitable)
• Local authorities (communes, intercommunalités, départements, régions)
• Public institutions (museums, universities, libraries, schools, hospitals, etc.)
• Cultural organizations (theaters, conservatories, art centers, monuments)
• Social, educational, sports or environmental organizations

These structures can be active in various fields recognized as being of general interest:
culture and heritage, education, research, social action, environment, amateur sport, health...

Reporting obligations

Organizations launching a campaign must meet several obligations:

As of May 22, 2019, a structure must declare its appeal for public generosity when the amount of donations collected exceeds €153,000 during one of the two previous financial years or the current financial year.

This €153,000 threshold applies to accounting periods beginning on or after June 1, 2019.

Issuing tax receipts :
Each donation eligible for a tax reduction must be accompanied by a tax receipt in accordance with Cerfa n°11580*04 (or its updated version).
This document mentions in particular :

• the amount of the donation,
• the identity of the donor,
• the identity of the beneficiary organization,
• the legal basis for sponsorship eligibility.

Specialized platforms automate this process, avoiding errors and guaranteeing document conformity.

Financial transparency: the organization publishes the use of funds raised. This information reassures donors and fosters trust. Accounts must be available on request.

The status of platforms

Participatory philanthropy platforms have been subject to a specific framework since 2014.
They must have the status of intermediary in participatory financing (IFP), which implies mandatory registration withORIAS.

They never issue tax receipts: these are produced directly by the organization receiving the donation, as stipulated by tax regulations.

MecenUS has been registered as an IFP with ORIAS since September 1, 2025, guaranteeing compliant and secure operations for donors and non-profit organizations alike.

This label guarantees their compliance with the rules of the Autorité de contrôle prudentiel et de résolution. Contributors benefit from enhanced protection.

Tax benefits explained simply

Tax relief is the main advantage of participative sponsorship. It transforms a generous donation into a financially accessible gesture.

For private customers

Individuals who donate to a charitable organization benefit from a 66% tax reduction. The calculation is straightforward:

Case in point:

• Donation made: €150
• Tax reduction: €150 × 66% = €99
• Actual cost of donation: €150 - €99 = €51

The deduction is limited to 20% of taxable income. A household declaring €40,000 in income can deduct up to €8,000 in donations. Beyond that, the excess can be carried forward to the next 5 years.

Certain organizations are entitled to a 75% tax reduction for donations made to associations that help people in difficulty.
This reduction applies to donations of up to €1,000 per year (ceiling revised each year).
Beyond this ceiling, the reduction reverts to the standard 66% rate.

A donation of €100 costs the donor just €25.

For companies

The tax reduction granted to corporate sponsors depends on the total amount of donations made during the financial year.

• 60% for donations up to €2,000,000
• 40% for the portion of the donation exceeding €2,000,000

Donations used to calculate the tax reduction may not exceed €20,000 or 0.5% of sales excluding tax, whichever is higher, in any one financial year.
The company therefore applies the most favorable limit.

When this ceiling is exceeded, the surplus can be carried forward to the next five years, after taking into account any new donations.
The rate applied to the carry-forward remains the same as that used for the initial donation (60% or 40% depending on the case).

Companies benefit from a 60% corporate tax reduction. The mechanism differs slightly:

Case study:

• Corporate donation: €5,000
• Tax reduction: €5,000 × 60% = €3,000
• Net cost: €5,000 - €3,000 = €2,000

Two ceilings apply. The company chooses the most favorable:

• 0.5% of sales excluding tax
• or €20,000 per fiscal year

A company with sales of €2 million can deduct €10,000 in donations. The 5-year carry-forward also applies to companies.

How to obtain your tax reduction

The procedure is simple:

1. Receive the tax receipt issued by the beneficiary organization.
2. On MecenUS, this receipt takes the form of a dematerialized document complying with the compulsory information defined by the tax authorities.
3. Keep this document with your tax return
4. Enter donation amount in box 7UF (individuals) or line 238 (businesses)
5. The administration automatically calculates the reduction

No justification is required at the time of declaration. The tax authorities can check over 3 years. Tax receipts should therefore be kept in a safe place.

These tax advantages are encouraging more and more organizations to turn to participative sponsorship, a model we describe below.

How participatory patronage works in practice

The launch of a fund-raising campaign follows a series of precise steps. Preparation often determines the success of the fund-raising campaign.

1. Define a clear project

The project must answer three essential questions:

• What is the concrete objective to be financed?
• What precise amount is required?
• What impact will this financing have?

A vague project discourages patrons. "Renovating our association premises" remains vague. "Replacing 15 windows to save 30% energy" is more convincing.

2. Choose the right platform

Several criteria guide this choice:

• The fees charged (between 0% and 8% of the amount collected): isn't this putting us at a disadvantage compared to other platforms that charge no fees?
• Sector specialization (cultural, social, environmental)
• Services (automatic issue of tax receipts)
• Awareness among potential patrons

MecenUS stands out for its compliance with the legal framework for participative sponsorship.

The platform simplifies the issuing of tax receipts, highlights the impact of the actions carried out by each public-interest organization, and facilitates contact with sponsors, whether individuals or companies.

3. Build an effective presentation page for your structure

The presentation page combines several elements:

• A catchy title in no more than 8 words
• Quality visuals showing the project
• Symbolic rewards or personalized thank-yous

The first 3 lines of text often decide visitor engagement. Starting with the project's impact captures attention immediately.

4. Mobilize your network

Participatory sponsorship is based on a collective dynamic. The first donations almost always come from a close-knit network of members, volunteers, local partners or historical supporters. This base creates the social proof that reassures future patrons. Support already validated by 20 or 30 people attracts new donors more easily.

To facilitate this mobilization, MecenUS provides ready-to-use communication tools. Each structure has its own personalized media:

• A dedicated QR code, for free display (door, poster, kakemono, programs, tote bags...).
• A sharing link, usable on your social networks, in your emails or newsletters.
• Simple communication elements, to talk about your presence on MecenUS around you:
  "We're on MecenUS, you can donate to us there."

These tools make it easy for you to promote your sponsorship page, without the need for technical expertise. They boost your organization's visibility and encourage the gradual mobilization of your community.

5. Keep patrons informed

The relationship with your patrons begins at the moment of donation, but never ends there. Donors want to understand the tangible impact of their support, and follow the life of your organization.

It's important to share regularly:

• News of your actions and current projects.
• Photos or videos illustrating your achievements in the field.
• Information on your organization's key events (open days, meetings, milestones).
• A clear, concise annual report to show how your mission is progressing and how donations are being used.

This transparency builds trust and encourages recurring donations. It enhances the value of your community and makes your patrons long-term partners in your mission.

Who can launch a participatory sponsorship?

Participatory philanthropy is aimed at different types of stakeholders. Each will find specific advantages, depending on its objectives.

For associations

Public-interest associations are the natural beneficiaries. They must meet three cumulative conditions:

• Disinterested management (no private profit)
• Mainly non-profit-making activity
• Serving a wide audience, not just members

A local cultural association can finance the restoration of its theater. An environmental association can purchase awareness-raising equipment. An amateur sports association can renovate its equipment.

The size of the association doesn't matter. Small, community-based structures are often more successful than large organizations. Donors appreciate the proximity and direct impact of their contribution.

For local authorities and public bodies

Local authorities have adopted participatory sponsorship since 2010. Cities finance the restoration of historic monuments. Departments support innovative social projects.

National museums regularly organize campaigns. The Château de Versailles restored the main entrance gate through participatory sponsorship. The Louvre has created its own platform to involve the public.

Universities and research establishments raise funds for their laboratories. This practice has been developing in French higher education since 2015.

For corporate sponsors

Companies use participative sponsorship to involve their stakeholders. There are three main schemes:

Employee sponsorship: the company matches employee donations. An employee donates €50, and the company adds €50. This mechanism doubles the impact while strengthening cohesion.

Participative voting: employees choose the associations supported by the company. This approach democratizes the sponsorship policy. Employees feel involved in their employer's commitments.

Salary rounding: employees round up their pay slips to the nearest cent. The company donates these micro-donations to associations. One euro per month represents €12 per year per employee.

These schemes do not require a specific company profile. VSEs and multinationals alike can set them up. Specialized platforms such as micro DON facilitate technical installation.

Participatory sponsorship platforms

Most of the well-known players, such as HelloAsso, Ulule or KissKissBankBank, fall under the heading of participatory financing, not patronage in the tax sense. 

Only a platform such as MecenUS fully embraces the concept of participatory sponsorship: donations are made in support of public-interest organizations, and are eligible for tax relief for both individual and corporate sponsors. 

MecenUS: bridging the gap between philanthropists and non-profit organizations

MecenUS sets itself apart from traditional platforms by adopting an approach focused on participatory philanthropy, rather than simply on participatory financing. The aim is not simply to raise funds, but to create a lasting link between patrons (individuals or companies) and public-interest organizations with a social, educational, cultural or environmental impact.

Unique positioning :

• Platform dedicated exclusively to participative philanthropy, not commercial crowdfunding
• Direct contact between donors and charitable organizations
• Monitoring and transparency of funded projects via a dedicated dashboard
• Administrative and tax support: simplified management of tax receipts and legal compliance

Distinctive advantages :

• A professional tool designed to meet the needs of associations, foundations, local authorities and endowment funds, while offering a secure, easy-to-use space for individual and corporate sponsors.
• Projects can be highlighted by theme (culture, sport, environment, education, solidarity, medical).
• A sober, clear interface focused on the reliability and traceability of donations
• Aims to democratize patronage by making giving simple, transparent and rewarding for everyone

In a nutshell:

MecenUS occupies a hybrid position between HelloAsso and Culture Time: more institutional than generalist platforms, but more open and accessible than specialized cultural platforms.
It is aimed as much at general-interest structures seeking to professionalize their fundraising as at corporate sponsors wishing to align their CSR commitment with concrete, measurable projects.

Frequently asked questions about corporate philanthropy

Is participative sponsorship accessible to small associations?

Yes, participatory sponsorship is particularly well suited to smaller organizations. Local associations often raise funds more easily than large national organizations. Donors are reassured by the proximity and direct link with the local area.

A neighborhood association can aim for €5,000 to renovate its premises. This amount can be reached with 100 donations of €50 on average. The local network (members, volunteers, neighbors) is generally sufficient to reach this target.

Are donations tax-exempt, even for small amounts?

Yes, all donations are tax-deductible, with no minimum. A donation of €10 generates a reduction of €6.60 for an individual. The actual cost is therefore €3.40.

Small donations count just as much as large ones. They create a collective dynamic. 100 donations of €20 are better than a single donation of €2,000 for the image of the campaign.

Conclusion: embarking on participatory sponsorship

Participatory sponsorship offers associations a unique opportunity. It combines financing, communication and community building. Tax advantages make it accessible to all publics.

Success depends on rigorous preparation and sustained communication. Associations that invest the necessary time achieve their objectives in 70% of cases. Those who improvise fail massively.

The French legal framework favors this type of financing. Public-interest organizations benefit from tax advantages. Specialized platforms facilitate technical implementation.

Your organization works for a cause of general interest?
Participatory sponsorship can help you strengthen your financial resources and expand your community of patrons.

Start by clearly defining your needs. Then identify the platform that respects your legal framework, your ethics and your way of working. In this respect, a solution dedicated to philanthropy - such as MecenUSwhich supports non-profit organizations - will provide you with a secure legal environment, easy management of tax receipts and ready-to-use communication tools.

Patrons expect clear, transparent and useful projects. Your mission deserves their trust. Participative sponsorship creates a direct link between your commitment and their support.

Discover also

• Find the participative sponsorship site best suited to your values
• Preserving our heritage through participatory sponsorship
• Crowdfunding vs. participatory sponsorship