An organization recognized as being of general interest can issue tax receipts to its donors. This recognition facilitates fundraising by allowing individuals to benefit from a 66% tax reduction, under the conditions set out in the General Tax Code.
To be considered of general interest for tax purposes, an organization must meet several cumulative criteria: it must pursue an objective that is in the general interest within the meaning of Articles 200 and 238 bis of the General Tax Code, be managed in a disinterested manner, not operate for the benefit of a limited group of people, and carry out its activities on a non-profit basis.
This recognition does not require prior approval. The tax authorities assess the situation in accordance with Articles 200 and 238 bis of the General Tax Code. However, in order to ensure its ability to issue tax receipts, an organization may request a tax ruling, which allows it to obtain a formal position from the authorities.
Platforms such as MecenUS can assist organizations in understanding this framework and in the operational management of donations and tax receipts.
What is a public interest organization?
A public interest organization is an organization that, when it meets the criteria set out in Articles 200 and 238 bis of the General Tax Code, can issue tax receipts to its donors. These receipts entitle donors to tax reductions provided for by law. The classification as a public interest organization is at the discretion of the tax authorities.
The General Tax Code, particularly Articles 200 and 238 bis, provides a framework for this concept. The organization's activities must be carried out in the collective interest and not for private gain.
The structures concerned
Associations governed by the 1901 law may be recognized as being of general interest when they meet all applicable tax criteria (disinterested management, no operation for the benefit of a restricted circle, and activity carried out on a non-profit basis).
Endowment funds are also eligible, provided that they pursue a mission of general interest and comply with these same requirements.
Foundations recognized as being of public utility are, in principle, considered to meet the conditions of general interest for tax purposes.
In accordance with Articles 200 and 238 bis of the General Tax Code, the purpose of the organization must be philanthropic, educational, scientific, social, humanitarian, sporting, family-related, or cultural in nature, or contribute to gender equality, environmental protection, or the promotion of artistic heritage.
Difference from a traditional association
Not all associations are recognized as being of general interest. An association may collect donations without being authorized to issue tax receipts entitling donors to tax reductions.
Recognition of general interest allows individuals to benefit from a tax reduction of 66% of the amount donated, up to a limit of 20% of their taxable income, and companies to benefit from a reduction of 60%, up to a limit of €20,000 or 0.5% of pre-tax turnover, whichever is higher, in accordance with the provisions of the General Tax Code.
The three essential conditions for being recognized as being in the public interest
To be recognized as being of general interest, an organization must meet three cumulative criteria. Failure to meet any one of these criteria is sufficient to exclude it from qualification. The tax authorities assess these conditions as a whole.
1. Selfless management
Leaders must perform their duties without any personal interest in the organization's results. No profits may be distributed, and members may not receive a share of the assets.
Executive compensation is possible under strict conditions. It must not exceed the thresholds set by the tax authorities, in particular the ceiling of three-quarters of the minimum wage, including all benefits.
The structure must operate transparently. Decisions are made by the bodies provided for in the articles of association, and the accounting system allows for rigorous management to be justified.
2. An activity carried out on a non-profit basis
The structure must not compete with the commercial sector under similar conditions. The tax authorities rely in particular on the so-called "4P" rule: product, public, price, and advertising.
The activity must meet a need that is insufficiently covered by the market, target a specific audience, or offer adapted access conditions, in particular through lower or adjusted rates. Communication must remain informative and non-commercial.
3. Failure to operate for the benefit of a select group
The organization's activities must benefit a sufficiently broad audience. No criteria should restrict access to activities to a closed group of people.
The administration examines the mission pursued and the actual beneficiaries. The number of people involved is less important than the actual openness of the actions to the entire community.
The tax benefits of recognition
Individual donors benefit from a tax reduction of 66% of the amount of their donations, up to a limit of 20% of their taxable income. Thus, a donation of €100 represents a real cost of €34 after tax deduction.
Donations made to certain organizations that help people in need are eligible for a tax reduction of 75%, up to a limit of €2,000 per year. Above this limit, the rate of 66% applies.
Source: Article 200 of the General Tax Code, ceiling maintained by the Finance Act for 2026 (PLF 2026).
For corporate donors
Companies benefit from a tax reduction of 60% of the amounts paid, up to a limit of 0.5% of their turnover or €20,000, whichever is more advantageous. Any surplus may be carried forward to the following five financial years.
For the beneficiary organization
Recognition as a public interest organization allows tax receipts to be issued in accordance with the law. These documents are the responsibility of the organization and must comply with the requirements set by the tax authorities.
This qualification also enhances credibility with donors, foundations, and institutional partners, and facilitates the development of private resources.
Platforms such as MecenUS can support public interest organizations by facilitating the management of donations and the issuance of tax receipts, while reducing administrative burdens.
How to obtain recognition as a public interest organization
No prior steps are required to be recognized as a public interest organization. An organization can issue tax receipts as soon as it considers that it meets the legal criteria. The tax authorities check compliance retrospectively.
However, this option carries a risk. In the event of an error in judgment, the association may face challenges to the receipts issued and penalties. Using a sponsorship ruling provides legal certainty.
Tax rulings: securing your status
A sponsorship ruling involves formally asking the tax authorities whether the organization is eligible for the sponsorship regime. The response provided is binding on the authorities.
The request is sent to the tax office responsible for the organization's head office. The administration has six months to respond. If no response is received within this period, approval is deemed to have been granted, provided that the situation described is accurate and unchanged.
Items to prepare
The file must include, in particular, the updated articles of association, enabling an assessment to be made of the public interest purpose for tax purposes, the disinterested management, the absence of operation for the benefit of a restricted circle, and the terms and conditions for the transfer of assets in the event of dissolution.
However, it should be noted that certain specific situations provided for in Article 200 of the General Tax Code, in particular subparagraph (f), are subject to specific provisions.
An activity report provides a concrete illustration of the actions taken, the organization's openness to a wide audience, and the social utility it pursues. Recent financial statements complete the analysis, attesting to the transparency of management and the absence of profit distribution.
Deadlines and possible outcomes
An incomplete application may delay the review process. The administration may also request additional information, which will temporarily suspend the response deadline.
A favorable response ensures that the organization can issue tax receipts as long as its situation remains unchanged. In the event of a refusal, the reasons given may help identify statutory or organizational adjustments that need to be made before a new application is submitted.
General interest or public utility: what's the difference?
Public utility status corresponds to enhanced administrative recognition. It is granted by decree of the Council of State, following an in-depth investigation conducted by government agencies. This recognition confers special status on the organization concerned.
The public interest, meanwhile, is a tax classification. It allows an eligible entity to issue tax receipts without prior formal administrative recognition. The use of a tax ruling remains optional but helps to secure this position.
Criteria for recognition as a public utility
An association applying for public utility status must demonstrate that it has been in existence for at least three years and that its influence extends beyond the local area. It must have a sufficient number of members and stable financial resources.
The statutes must meet strict requirements in terms of governance and democratic functioning. The majority of resources must be privately sourced, and the accounts must show balanced management over several financial years.
Specific advantages and constraints
Recognition as a public benefit organization confers extensive legal capacity, including the ability to receive donations and bequests without restriction. It also enhances the credibility of the organization among major donors and institutional partners.
In return, this status entails stricter administrative supervision. The supervisory authorities exercise enhanced control, and certain decisions, such as amendments to the articles of association, are subject to prior authorization.
Mistakes to avoid at all costs
Imprecise wording in the articles of association weakens recognition of public interest. The corporate purpose must clearly pursue a goal of collective interest, and the dissolution clauses must provide for the transfer of assets to an entity pursuing a similar objective.
The pitfalls of selfless management
Excessive remuneration of a director may call into question the selfless nature of management. Similarly, an employee must not exercise a de facto management role. The distinction between salaried positions and voluntary governance must be clearly established.
Indirect benefits granted to executives require particular vigilance. Preferential terms, cross-services, or unjustified financial relationships may be considered a disguised distribution of profits.
Competition with the for-profit sector
Pricing practices that are close to market rates or communication that could be considered commercial advertising may undermine the classification as being in the public interest. The activity must continue to be carried out under conditions that are distinct from those of the commercial sector.
In the event of both profit-making and non-profit-making activities coexisting, clear accounting separation is generally necessary in order to isolate taxable transactions. Unless specific provisions are provided for in tax regulations, profit-making activities must remain secondary to the main activity of general interest.
Certain sectors, particularly the performing arts, may benefit from specific rules or adjustments that take into account their cultural mission and financing arrangements.
The poorly understood concept of a restricted circle
Access to actions must not be restricted to a closed group of people. Membership of the association cannot be a condition for access to the main beneficiaries of the actions carried out.
An organization whose purpose is to defend specific or professional interests cannot be recognized as being in the public interest.
Consequences of non-compliance
Issuing undue tax receipts may result in financial penalties and the revocation of tax benefits granted to donors. In the event of an audit, the tax authorities may review the organization's situation and, if necessary, retroactively revoke its status.
Grow your donation collection safely
Recognition as a public interest organization allows an organization to strengthen its fundraising capacity. Donors benefit from tax advantages governed by law, which can facilitate their commitment to your organization.
This qualification is based on compliance with three cumulative criteria: disinterested management, activity carried out on a non-profit basis, and no operation for the benefit of a restricted circle.
It also assumes that the organization's activities fall within one of the areas covered by the General Tax Code, in particular those of a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural, or environmental nature, or those that promote gender equality or the enhancement of artistic heritage.
Verifying all of these conditions in advance is an essential step in ensuring the security of the process.
Although optional, requesting a tax ruling allows you to obtain a formal position from the tax authorities. It provides lasting legal certainty, provided that the situation declared remains unchanged.
Specialized tools can assist public interest organizations in managing donations and associated obligations, including issuing compliant tax receipts. As such, MecenUS offers solutions to structure donation collection and simplify administrative procedures.
Structuring your fundraising efforts therefore requires anticipating legal and tax requirements in order to develop your resources within a clear and secure framework that serves the association's project.
Official sources
- General Tax Code – Article 200 (tax reduction for donations by individuals, including enhanced regime applicable to organizations providing assistance to people in need)
- General Tax Code – Articles 238 bis and 978 (corporate sponsorship and IFI reduction)
