{"id":781806,"date":"2025-09-05T11:11:11","date_gmt":"2025-09-05T09:11:11","guid":{"rendered":"https:\/\/qualifisc.com\/non-classifiee\/endowment-funds-everything-you-need-to-know-about-their-legal-and-tax-regime\/"},"modified":"2025-09-05T11:11:11","modified_gmt":"2025-09-05T09:11:11","slug":"endowment-funds-everything-you-need-to-know-about-their-legal-and-tax-regime","status":"publish","type":"post","link":"https:\/\/qualifisc.com\/en\/tax-updates-insights\/endowment-funds-everything-you-need-to-know-about-their-legal-and-tax-regime\/","title":{"rendered":"Endowment funds: everything you need to know about their legal and tax regime"},"content":{"rendered":"<p data-start=\"305\" data-end=\"615\">In less than fifteen years, <strong data-start=\"333\" data-end=\"354\">endowment funds<\/strong> have established themselves as a discreet yet powerful pillar of philanthropy in France. Established by the Act of 4 August 2008, they offer a flexible legal framework for funding projects in the public interest whilst benefiting from an attractive tax regime. <\/p>\n<p data-start=\"617\" data-end=\"982\">The success is undeniable: on 1 January 2025, there were more than <strong data-start=\"685\" data-end=\"719\">5,800 endowment funds in operation<\/strong>, compared with barely a few hundreds in 2010. Their profile has changed: the founders are no longer just a few of the major fortunes or multinational corporations, but also SMEs, <strong data-start=\"885\" data-end=\"925\">SMEs, mid-sized companies, mid-sized enterprises, and even individuals<\/strong> wishing to organise their philanthropic involvement. <\/p>\n<p data-start=\"984\" data-end=\"1284\">But behind this boom lie <strong data-start=\"1023\" data-end=\"1043\">complex rules<\/strong> and increasing scrutiny from the tax authorities. This article offers a brief legal and tax guide to endowment funds, covering everything from their creation to their operation, including their advantages and limitations. <\/p>\n<h2 data-start=\"1291\" data-end=\"1331\">What is an endowment fund?<\/h2>\n<p data-start=\"1332\" data-end=\"1477\">The <strong data-start=\"1335\" data-end=\"1356\">endowment fund<\/strong> is a <strong data-start=\"1365\" data-end=\"1418\">non-profit legal entity governed by private law<\/strong>, modelled on the Anglo-Saxon \u2018endowment fund\u2019.<\/p>\n<p data-start=\"1479\" data-end=\"1765\">It is defined as an <strong data-start=\"1503\" data-end=\"1587\">organisation set up to receive and manage assets and rights of any kind<\/strong> that are transferred to it free of charge and irrevocably, with a view to funding public-interest initiatives or redistributing funds to other non-profit organisations.<\/p>\n<p data-start=\"1767\" data-end=\"1808\">In practice, the endowment fund is:<\/p>\n<ul data-start=\"1809\" data-end=\"2061\">\n<li data-start=\"1809\" data-end=\"1882\">\n<p data-start=\"1811\" data-end=\"1882\"><strong data-start=\"1811\" data-end=\"1834\">Easier to set up<\/strong> than a charity.<\/p>\n<\/li>\n<li data-start=\"1883\" data-end=\"1973\">\n<p data-start=\"1885\" data-end=\"1973\"><strong data-start=\"1885\" data-end=\"1908\">More flexible to manage<\/strong>, as it does not require cumbersome administrative authorisation.<\/p>\n<\/li>\n<li data-start=\"1974\" data-end=\"2061\">\n<p data-start=\"1976\" data-end=\"2061\"><strong data-start=\"1976\" data-end=\"1996\">A hybrid tool<\/strong>, enabling you to invest, manage and redistribute.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2068\" data-end=\"2110\">Terms of establishment and governance<\/h2>\n<h3 data-start=\"2112\" data-end=\"2126\">Creation<\/h3>\n<p data-start=\"2127\" data-end=\"2303\">An endowment fund is established simply by filing a declaration with the prefecture. Its articles of association must be published in the <em data-start=\"2230\" data-end=\"2300\">Official Journal of Associations and Corporate Foundations (JOAFE)<\/em>. <\/p>\n<p data-start=\"2305\" data-end=\"2434\">Since 2021, a <strong data-start=\"2322\" data-end=\"2364\">minimum initial endowment of \u20ac15,000<\/strong> has been required for its establishment, in order to prevent the creation of shell organisations.<\/p>\n<h3 data-start=\"2436\" data-end=\"2453\">Governance<\/h3>\n<p data-start=\"2454\" data-end=\"2586\">The articles of association set out the internal organisation as the organisation sees fit, provided that the principles of disinterested management are observed. In practice: <\/p>\n<ul data-start=\"2587\" data-end=\"2828\">\n<li data-start=\"2587\" data-end=\"2656\">\n<p data-start=\"2589\" data-end=\"2656\">A <strong data-start=\"2592\" data-end=\"2620\">board of directors<\/strong> comprising at least three members.<\/p>\n<\/li>\n<li data-start=\"2657\" data-end=\"2710\">\n<p data-start=\"2659\" data-end=\"2710\">Rules on the prevention of conflicts of interest.<\/p>\n<\/li>\n<li data-start=\"2711\" data-end=\"2828\">\n<p data-start=\"2713\" data-end=\"2828\">The requirement to appoint an <strong data-start=\"2741\" data-end=\"2768\">statutory auditor<\/strong> where annual resources exceed \u20ac10,000.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2830\" data-end=\"2848\">Corporate purpose<\/h3>\n<p data-start=\"2849\" data-end=\"3102\">The purpose of the fund must be in the <strong data-start=\"2878\" data-end=\"2897\">public interest<\/strong>: philanthropic, educational, scientific, social, humanitarian, sporting, family-related or cultural. Some funds may also finance environmental conservation or the promotion of culture. <\/p>\n<h2 data-start=\"3109\" data-end=\"3145\">Classification of endowment funds<\/h2>\n<p data-start=\"3147\" data-end=\"3198\">Traditionally, there are three main models:<\/p>\n<ol data-start=\"3200\" data-end=\"3539\">\n<li data-start=\"3200\" data-end=\"3339\">\n<p data-start=\"3203\" data-end=\"3339\"><strong data-start=\"3203\" data-end=\"3222\">Operator fund<\/strong>: it carries out activities directly (e.g. organising cultural events, managing a social care facility).<\/p>\n<\/li>\n<li data-start=\"3340\" data-end=\"3446\">\n<p data-start=\"3343\" data-end=\"3446\"><strong data-start=\"3343\" data-end=\"3367\">Distribution fund<\/strong>: it collects donations and passes them on to other charities or foundations.<\/p>\n<\/li>\n<li data-start=\"3447\" data-end=\"3539\">\n<p data-start=\"3450\" data-end=\"3539\"><strong data-start=\"3450\" data-end=\"3465\">Mixed fund<\/strong>: it combines both approaches, acting as both an operator and a redistributor.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"3541\" data-end=\"3726\">This classification has tax implications in particular: a redistributive fund must, for example, check that the beneficiary organisations are themselves eligible for the tax regime for charitable giving.<\/p>\n<h2 data-start=\"3733\" data-end=\"3783\">Tax regime applicable to the endowment fund<\/h2>\n<h3 data-start=\"3785\" data-end=\"3818\">Tax on corporations (CIT)<\/h3>\n<p data-start=\"3819\" data-end=\"4066\">In principle, endowment funds are exempt from corporation tax when they carry out non-profit-making activities. However, if they engage in ancillary profit-making activities, these may be subject to corporation tax in accordance with the rules of ordinary law. <\/p>\n<h3 data-start=\"4068\" data-end=\"4077\">VAT<\/h3>\n<p data-start=\"4078\" data-end=\"4269\">Endowment funds are <a href=\"\/en\/lawyer-vat\/\">exempt from VAT<\/a> in respect of their non-profit-making activities. However, certain services may be subject to VAT if they fall within the scope of VAT. <\/p>\n<h3 data-start=\"4271\" data-end=\"4295\">Transfer duties<\/h3>\n<p data-start=\"4296\" data-end=\"4460\">Donations and bequests made to endowment funds are <strong data-start=\"4350\" data-end=\"4400\">exempt from gift tax<\/strong>, provided that the fund pursues a purpose in the public interest.<\/p>\n<h3 data-start=\"4462\" data-end=\"4471\">IFI<\/h3>\n<p data-start=\"4472\" data-end=\"4617\">Donations made to an eligible endowment fund entitle the donor to a <strong data-start=\"4552\" data-end=\"4571\">reduction in the IFI<\/strong> of 75 %, up to a limit of \u20ac50,000 per year.<\/p>\n<h2 data-start=\"4624\" data-end=\"4667\">Tax regime applicable to donors<\/h2>\n<p data-start=\"4669\" data-end=\"4730\">Tax benefits depend on the status of the donor:<\/p>\n<ul data-start=\"4732\" data-end=\"5135\">\n<li data-start=\"4732\" data-end=\"4868\">\n<p data-start=\"4734\" data-end=\"4868\"><strong data-start=\"4734\" data-end=\"4750\">Private individuals<\/strong>: an income tax relief equal to <strong data-start=\"4793\" data-end=\"4821\">66 % of the amount donated<\/strong>, up to a limit of 20 % of taxable income.<\/p>\n<\/li>\n<li data-start=\"4869\" data-end=\"5051\">\n<p data-start=\"4871\" data-end=\"5051\"><strong data-start=\"4871\" data-end=\"4886\">Businesses<\/strong>: a corporation tax relief of <strong data-start=\"4927\" data-end=\"4955\">60 % of the value of donations<\/strong>, up to a limit of 0.5 % of turnover excluding VAT or \u20ac20,000 (see Article 1 of this series).<\/p>\n<\/li>\n<li data-start=\"5052\" data-end=\"5135\">\n<p data-start=\"5054\" data-end=\"5135\"><strong data-start=\"5054\" data-end=\"5072\">People liable for the IFI<\/strong>: a 75 % reduction in the IFI due, up to a limit of \u20ac50,000.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5137\" data-end=\"5240\">These benefits are subject to the issue of a <strong data-start=\"5193\" data-end=\"5217\">valid tax receipt<\/strong> (CERFA 2041-MEC-SD).<\/p>\n<h2 data-start=\"5247\" data-end=\"5283\">Legal obligations and monitoring<\/h2>\n<p data-start=\"5285\" data-end=\"5393\">Endowment funds must comply with a set of requirements designed to ensure their transparency:<\/p>\n<ul data-start=\"5394\" data-end=\"5710\">\n<li data-start=\"5394\" data-end=\"5469\">\n<p data-start=\"5396\" data-end=\"5469\">Keeping accounts in accordance with the rules of the accounting framework for associations.<\/p>\n<\/li>\n<li data-start=\"5470\" data-end=\"5537\">\n<p data-start=\"5472\" data-end=\"5537\">Annual filing of accounts with the prefecture and publication in the JOAFE.<\/p>\n<\/li>\n<li data-start=\"5538\" data-end=\"5621\">\n<p data-start=\"5540\" data-end=\"5621\">Mandatory appointment of an auditor once a certain threshold is exceeded.<\/p>\n<\/li>\n<li data-start=\"5622\" data-end=\"5710\">\n<p data-start=\"5624\" data-end=\"5710\">Audits may be carried out by the <strong data-start=\"5649\" data-end=\"5669\">Court of Auditors<\/strong> and the General Inspectorate of Finance.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5712\" data-end=\"5891\">In recent years, endowment funds have been subject to <strong data-start=\"5777\" data-end=\"5803\">increased scrutiny<\/strong>, given their rapid growth and the risks of them being misused for private purposes.<\/p>\n<h2 data-start=\"5898\" data-end=\"5935\">Recent trends and developments<\/h2>\n<ul data-start=\"5937\" data-end=\"6360\">\n<li data-start=\"5937\" data-end=\"6019\">\n<p data-start=\"5939\" data-end=\"6019\"><strong data-start=\"5939\" data-end=\"5962\">Continued growth<\/strong>: +4 % in 2024, with a total of 5,833 funds recorded;<\/p>\n<\/li>\n<li data-start=\"6020\" data-end=\"6137\">\n<p data-start=\"6022\" data-end=\"6137\"><strong data-start=\"6022\" data-end=\"6047\">Profile of the founders<\/strong>: the emergence of young entrepreneurs and of families wishing to organise their philanthropy:<\/p>\n<\/li>\n<li data-start=\"6138\" data-end=\"6242\">\n<p data-start=\"6140\" data-end=\"6242\"><strong data-start=\"6140\" data-end=\"6180\">Diversification of the causes supported<\/strong>: environment, energy transition, social inclusion.<\/p>\n<\/li>\n<li data-start=\"6243\" data-end=\"6360\">\n<p data-start=\"6245\" data-end=\"6360\"><strong data-start=\"6245\" data-end=\"6263\">Digitisation<\/strong>: some charities use digital platforms to collect and redistribute donations.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"6367\" data-end=\"6390\">Risks and limitations<\/h2>\n<p data-start=\"6392\" data-end=\"6491\">Whilst endowment funds are a flexible and attractive option, they are not without their risks:<\/p>\n<ul data-start=\"6492\" data-end=\"6871\">\n<li data-start=\"6492\" data-end=\"6601\">\n<p data-start=\"6494\" data-end=\"6601\"><strong data-start=\"6494\" data-end=\"6520\">Incorrect classification<\/strong> of the asset or beneficiaries, which may lead to a tax reassessment.<\/p>\n<\/li>\n<li data-start=\"6602\" data-end=\"6650\">\n<p data-start=\"6604\" data-end=\"6650\"><strong data-start=\"6604\" data-end=\"6628\">Inappropriate valuation<\/strong> of donations in kind.<\/p>\n<\/li>\n<li data-start=\"6651\" data-end=\"6726\">\n<p data-start=\"6653\" data-end=\"6726\"><strong data-start=\"6653\" data-end=\"6676\">Conflicts of interest<\/strong> between directors and beneficiaries.<\/p>\n<\/li>\n<li data-start=\"6727\" data-end=\"6871\">\n<p data-start=\"6729\" data-end=\"6871\"><strong data-start=\"6729\" data-end=\"6760\">Tighter tax audits<\/strong>: the tax authorities are now targeting organisations where charitable giving may conceal misappropriated funds.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"6878\" data-end=\"6894\">Conclusion<\/h3>\n<p data-start=\"6895\" data-end=\"7156\">An endowment fund is a <strong data-start=\"6923\" data-end=\"6962\">modern philanthropic vehicle<\/strong> that combines simplicity, tax advantages and flexibility in management. It is attracting an increasing number of entrepreneurs and high-net-worth families who wish to ensure their commitment is sustained over the long term. <\/p>\n<p data-start=\"7158\" data-end=\"7362\">However, this freedom comes with <strong data-start=\"7193\" data-end=\"7220\">greater responsibilities<\/strong>: transparency, rigorous accounting and tax compliance. A poorly structured endowment fund can become a major tax risk. <\/p>\n<p data-start=\"7364\" data-end=\"7570\"><strong data-start=\"7367\" data-end=\"7568\">At Qualifisc, we support businesses and organisations in setting up, managing and safeguarding their endowment funds, whilst ensuring both tax optimisation and legal compliance.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In less than fifteen years, endowment funds have established themselves as a discreet yet powerful pillar of philanthropy in France. Established by the Act of 4 August 2008, they offer a flexible legal framework for funding projects in the public interest whilst benefiting from an attractive tax regime. The success is undeniable: on 1 January [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":562314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[20],"tags":[],"class_list":["post-781806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-updates-insights"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Endowment funds: definition, tax regime and obligations in France | Qualifisc<\/title>\n<meta name=\"description\" content=\"Find out about the legal and tax framework governing endowment funds in France: setting them up, tax benefits, legal obligations and enhanced oversight.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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