Associations: donations must be declared

Since 2022, associations have been required to declare donations received and tax receipts issued. The structures concerned have until December 31 to complete this formality.

Types of donations concerned

In accordance with article 19 of the law of August 24, 2021, associations are subject to a new reporting obligation. More specifically, this concerns organizations that issue receipts or other documents enabling them to indicate to taxpayers that they can benefit from tax reductions.

Donations and payments received from individuals, companies and taxpayers liable for property wealth tax (IFI) must be declared to the tax authorities. The tax authorities need to know the total amount of donations and payments shown on documents sent to donors, received during the previous calendar year and for which a tax receipt has been issued. We also need to know the number of documents (receipts, certificates or any other documents) issued during this period.

For 2022, the donations concerned are those received on or after January 1, 2021, or in respect of financial years beginning on or after 2021. For organizations whose financial year spans two calendar years, the tax authorities specify that the declaration must include the number of tax receipts for donations received, as well as their cumulative amount between the 1st day and the last day of the financial year. For example, if an association closes its accounts on July 31, its declaration will cover the period from September 1, 2021 to July 31, 2022.

A single deadline

The declaration can be made online at dé

For associations required to file a tax return, a distinction must be made between :

  • Those liable for commercial taxes. Organizations filing the 2065-SD income tax return must complete box L of the 2065-bis-SD table.
  • Those receiving income from assets only. Structures filing the n°2070-SD income tax return must complete the box corresponding to the total amount of donations received and the number of receipts issued during the financial year.

For associations required to file a tax return, a special system has been set up on the dé website. To access it, simply follow the link "Form for declaring donations and receipts". The head of the organization, or any person designated by him or her, is authorized to make the declaration.

To give non-profit organizations time to comply with this new obligation, the Direction générale des finances publiques has specified that this year, filing of the declaration is possible until December 31, 2022. This exceptional measure has no impact on the 2065-SD and 2070-SD returns, which must be filed by the deadline.