A private donation gives you the right to deduct:
-66% of the amount of your gift directly from your taxes, up to a maximum of 20% of total taxable income. If the resulting tax credit exceeds this limit, donors can carry forward the excess up to 5 years following the year in which the gift was made.
-75% from your Wealth Tax (ISF) to a maximum of 50.000 euros.
-A corporate donation gives a company the right to deduct 60% of their gift from the corporate tax payable, up to a maximum of 0.5% of their annual revenue. If the resulting tax credit exceeds this limit, companies can carry forward the excess up to 5 years following the year in which the gift was made.
In the United States
For individuals : Cash gifts to the American Hospital of Paris are deductible up to 50% of a donor's federal adjusted gross income (AGI) for the year in which the contribution is made. If cash gifts exceed that 50% then the donor may deduct the excess over the following five years, again up to 50% of the AGI for each carry-over year.
GIfts of appreciated securities may offer even greater tax benefits than a gift of cash of equal value.
For corporations : A corporation can deduct the value of property contributed up to 10% of the corporation's adjusted taxable income for the year in which the contribution is made. If some portion of the deduction is not usable in the year of the contribution, then the corporation may carry over than unused portion for an additional five years.
+33 (0)1 46 41 25 49
American Hospital of Paris - Development Office - 63, Bd Victor Hugo 92200 Neuilly-sur-Seine - France - Tél : +33 (0)1 46 41 27 97