Patronage: Donations to Associations by Companies in 2026

Updated March 2026 - Corporate sponsorship is no longer reserved for large groups. In 2026, societal commitment (CSR) is a lever for employer branding and local visibility. But beyond ethics, the French tax system remains one of the most advantageous in the world for companies that support causes of general interest.

The general principle, governed by article 238 bis of the General Tax Code, allows companies to benefit from a significant tax reduction.

The 60% tax reduction

Donations made by companies entitle you to a tax reduction equal to 60% of the amount of the payment, whether the company is subject to Corporation Tax (IS) or Income Tax (IR).

Annual ceilings

To avoid abuse, the reduction is capped. You can deduct your donations up to the highest amount between:

• ▸€20,000 (very advantageous flat-rate ceiling for VSEs/SMEs).
• ▸0.5% (5”°) of annual turnover excluding taxes.

If your donations exceed these ceilings, the excess is carryable over the following five financial years.

Not all structures are eligible for sponsorship. The beneficiary organization must be of general interest. This implies three cumulative conditions:

1. ▸Non-profit activity: Do not compete with the commercial sector.
2. ▸Disinterested management: No distribution of profits.
3. ▸Open circle: Do not act for the benefit of a restricted circle of people.

The areas targeted are broad: humanitarian, social, medico-social, cultural, sporting, environmental or scientific.

Hayot Expertise Advice: Before paying, always ask the association if it is able to issue a “Tax Receipt” (Cerfa Form n°11580). Without this document, no tax reduction can be made.

Corporate donation can take several forms, impacting accounting differently.

1. Financial sponsorship

It is the payment of a sum of money by check or transfer. This is the simplest form to manage.

2. In-kind sponsorship

This involves the donation of products (stocks) or materials (fixed assets). The value of the donation is the cost price or the net book value.

3. Skills sponsorship

It is the provision of employees during their working time. The value of the donation corresponds to the employee's cost price (salary + social charges) prorated. It is an excellent tool for uniting your teams around a meaningful project.

The distinction is fiscal.

• ▸Patronage: The donation is made without direct compensation. A simple discreet display of the logo (acknowledgments) is authorized. It's a tax reduction.
• ▸Sponsorship: This is a commercial service. The association sells advertising visibility. This is a deductible charge from the result, but it does not entitle you to the 60% reduction.

The tax cost is often more attractive for sponsorship. For example, for a donation of €1,000, the real cost after tax is €400 in sponsorship, compared to around €750 in sponsorship (for a company with 25% corporate tax).

Since 2021, companies making more than €10,000 in donations per year must declare the amount, date and identity of the beneficiaries to the tax administration (form 2069-RCI). In 2026, vigilance on “greenwashing” or closed circle financing will be increased.

👉 How to integrate sponsorship into your CSR strategy?

Patronage is a powerful solidarity tool that also optimizes your tax burden. Whether you support the local school or an international NGO, structure your approach so that it is sustainable and compliant.

📞 Do you want to set up a sponsorship plan in your company? Our firm advises you on the eligibility of associations and secures your declarations. Contact us for a study of your sponsorship project

(Official sources: General Tax Code - Art. 238 bis, BOI-BIC-RICI-20-30, Decree No. 2021-784 on the reporting obligation for donations)