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Chartered Accountant Associations & Foundations
Your accountant specialized in the associative sector
Hayot Expertise supports 1901 law associations, foundations, mutual societies and non-profit organizations (NPOs) in Paris and France. Cultural, sporting, charitable, professional associations: we know your specificities.
The accounting specificities of associations
Associative accounting
Associations have their own accounting rules:
- ▸Associative accounting plan (CRC regulation 99-01)
- ▸Dedicated funds: monitoring of allocated grants
- ▸Voluntary contributions in kind (valued volunteering)
- ▸Income statements by sector (profitable vs. non-profitable activities)
Taxation of associations
Associative taxation is based on the 4P rule:
- ▸Product: non-profit nature
- ▸Public: beneficiaries of the general interest
- ▸Price: non-competitive pricing
- ▸Advertising: absence of commercial prospecting
If an association develops commercial activities:
- ▸Profitable sector subject to IS, VAT, CET
- ▸Mandatory sectorization of products and expenses
- ▸Possible branching out to a SASU/SARL
Grants and donations
- ▸Public subsidies: State, Region, Department, Municipality
- ▸Private donations: tax receipts (66% or 75% tax reduction)
- ▸Corporate sponsorship: 60% IS reduction up to 0.5% of turnover
- ▸Participatory financing (crowdfunding)
Our services for associations
Accounting & Associative Balance Sheet
- ▸Maintaining accounts according to the associative accounting plan
- ▸Annual financial statements (balance sheet, income statement, annexes)
- ▸Financial report for the General Assembly
- ▸Certification of accounts (mandatory beyond certain thresholds)
Legal obligations
- ▸Auditorship: association > €153,000 in public subsidies
- ▸Auditor's report (CAC mandatory for foundations)
- ▸Tax declarations (2070 declaration if lucrative sector)
- ▸Register of members and minutes of AGM
Tax and social optimization
- ▸Status and remuneration of the association manager
- ▸Volunteering and valorization (contributions in kind)
- ▸Optimization of social charges
- ▸Collective associative agreements (ELISFA, animation, etc.)
Subsidies and aid
- ▸Preparation of grant application files
- ▸Reporting to funding organizations
- ▸Financial report of grants received
- ▸Support during checks
Thresholds and obligations
| Threshold | Obligation |
|---|---|
| > €153,000 in public subsidies | CAC required |
| > €230,000 of products (donations + subsidies) | Certified accounts |
| > 3 employees + €153,000 in donations | CAC + publication |
| Foundation recognized as being of public utility | CAC + annual publication |
Customer case: Cultural association
Profile:
- ▸Cultural association, budget €400,000
- ▸4 permanent employees + volunteers
- ▸Subsidies: City of Paris, DRAC
Our intervention:
- ▸Implementation of accounting by dedicated funds
- ▸Preparation of the financial report for the AGM
- ▸Support for City of Paris grant control
- ▸Optimization of remuneration of the artistic director
- ▸Tax security and full compliance
Why choose Hayot Expertise?
✅ Association expertise: Controlled association accounting plan ✅ Compliance: Compliance with legal and statutory obligations ✅ Subsidies: Support for requests and reporting ✅ Mixed taxation: Profit/non-profit sectorization
Chartered accounting firm associations
More than 30 associations and foundations supported.
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for associations and foundations: