What is ‘list’ to obtain tax reduction for gifts to foreign charities?
Some 32 'general interest' organisations feature on the list
I have donated to an animal charity in another European country and I thought I could claim a French tax reduction for this, but I have been told the charity is “not on the list”. What list is this?
Gifts to associations deemed to be ‘of general interest’ or to associations and foundations ‘of public utility’ are eligible for a French tax reduction of 66% of the gift, within a (high) limit of donations worth 20% of the annual taxable income of the giver.
Associations that, for example, care for abandoned or mistreated animals can qualify as ‘general interest’, and some larger charities meet the rules for utilité publique. With French bodies, you can check with an organisation if it qualifies and it will give a receipt for your gift, in case of tax office questions.
Organisations elsewhere in the EU or EEA may also qualify, but the tax office may require evidence that they are comparable to qualifying French associations or foundations in their activities and set-up.
It is simplest to choose one that has already been vetted by the central tax authorities and placed on a list. There are 32, from museums to medical charities, at: tinyurl.com/euro-char.
In theory, other organisations can qualify, but the tax office may ask you for proof that they meet the criteria.
Another reliable method is to give via Transnational Giving Europe, a network of European charities which still includes bodies in the UK (Switzerland also participates). Each country has a national contact organisation, which in France is Fondation de France. New organisations can apply to their national contact body to be accredited.
Donors in a participating country (eg. France) send their gift to their national organisation, via online payment, cheque or bank transfer. It, in turn, transfers it to the bank account of the body of your choice and sends the donor their tax receipt.
This is the only way we are aware of by which you can obtain a French tax reduction for a gift to a body in the UK.
Find out more via: donate.transnationalgiving.eu/page/home.
If you want to donate to a European charity that does not participate, you could invite it to apply.