Associations must ensure that their internal organization is rigorous when it comes to issuing tax receipts. This means checking that they are eligible to issue such documents, and complying with obligations to declare donations and with regulatory controls.
Associations must comply with strict rules when issuing tax receipts, ensuring that they are authorized to do so. Only organizations recognized as being in the public interest for tax purposes, according to the criteria defined by the French General Tax Code (CGI), can issue such receipts. To do so, the organization must be non-profit-making, manage its activities in a disinterested manner and not limit itself to a restricted circle of beneficiaries. In the event of fraud, the penalties are severe: fines calculated according to the amount of the tax reduction, ranging from 66% to 75% for individual donations and 60% for corporate donations.
Standardized templates for tax receipts
The law imposes specific models for tax receipts for donations from individuals and companies. Associations must comply with this format, including mandatory information such as :
- donor and beneficiary details,
- the nature of the gift,
- payment method.
Each receipt must bear a unique serial number, assigned chronologically and continuously throughout the year. In the event of cancellation, the cancelled receipt must be retained to guarantee traceability.
Declarative regulations
Companies making donations in excess of €10,000 must declare these amounts to the tax authorities, specifying the identity of the beneficiaries and the value of the consideration received. Associations, for their part, must declare each year the total donations received and the number of receipts issued.
To simplify these procedures, tools such as the n°2070 declaration and a dedicated online platform are available. Repeated failure to declare over two consecutive years may result in a fine of €1,500.
Donations from abroad must also be accounted for separately. A detailed register must be kept to ensure full traceability of these contributions.
Tax verification procedures for receipts
Specific procedures for checking tax receipts have been put in place to ensure that the amounts declared correspond to the donations actually received.
Associations must keep all relevant documents for six years to facilitate these audits, such as :
- accounting records,
- donation registers,
- copies of tax receipts,
- account statements.
The purpose of these checks is to verify the consistency between receipts issued, their date and amount, and the funds received. In addition, associations must be able to prove their eligibility to issue tax receipts, especially since since 2022, controls may also cover their ability to benefit from sponsorship.
Tips for optimum management
Associations are advised to carry out a regular tax analysis and to organize themselves rigorously to meet their various obligations. Good internal organization, including efficient management of the association's pro account in particular, helps to secure financial transactions and prepare effectively in the event of an audit.
Among recommended practices, keeping a log of tax receipts and using a consecutive numbering system are essential to avoid errors, ensure complete traceability and guarantee compliance.