Supporting a good cause is not always deductible
To deduct a corporate donation, 4 conditions must be met :
approved institution: there are many (see Guide des Dons et Legs website)
minimum €40 per year per organization
maximum 5% of taxable income
maximum €500,000 in total
Please note that a supporting certificate must be included in your company's tax return.
If you make donations as an individual, these will not be included in your income statement. Under certain conditions, they will also entitle you to a 45% tax reduction (as an individual).
💡 A donation does not respect the general principle of deductibility, i.e. that an expense must enable taxable income to be maintained or increased. The donation is therefore deductible as long as you attach to your company's tax return the tax certificate deliberated by the approved institution.