What is French 'approved list' for overseas tax-deductible donations?

I have donated to an animal charity in another European country and I thought I could claim a French tax reduction for this, but apparently it is “not on the list”. What does that mean?

Gifts to associations considered to be ‘of general interest’ or to associations and foundations deemed ‘of public utility’ are eligible for a tax reduction of 66% of the value of the gift within a (high) limit of donations worth 20% of the annual taxable income of the giver.

Associations that protect animals, for example, caring for abandoned or mistreated animals, can qualify as being of ‘general interest’ and some larger charities meet the rules for utilité publique. With French charities, you can check with the organisation if it qualifies and it will give you a receipt for your gift, as proof in case of questions from the tax office.

Organisations elsewhere in the EU or EEA may also qualify, however, the tax office may require evidence that they are comparable to qualifying French associations/foundations in their activities and set-up. 

Read more: ‘Giving to help others in France and overseas is good for you’

In practice, it is simplest to choose one that has already been vetted by the central tax authorities and placed on a list: there are 31 European bodies, ranging from museums to medical charities, which you can find here.

In theory, other organisations can qualify, but the tax office may ask you for proof it meets the criteria.

There is, however, another reliable method, which is to give via Transnational Giving Europe, a network of European charities which still includes bodies in the UK despite Brexit (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) can their gift to their national contact organisation, via online payment, cheque or bank transfer, and it, in turn transfers it to the bank account of the body of your choice and sends the donor their tax receipt. This is, notably, 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.

This network has improved its online presence in recent years and you can find out more about eligible bodies and how to donate here.

Read more: How do I leave money to charity in France?

If you want to donate to a European charity that does not participate, you could invite it to apply. 

According to UK partner body CAF, this is not “too complex” to do but they must submit certain documents, such as proof of being a UK charity.