Corporate philanthropy: the 2025 guide

The essentials in 30 seconds

Corporate philanthropy is a donation without equivalent consideration (cash, kind, skills) to an organization of general interest (disinterested management, non-profit activity, no restricted circle).
Tax benefits: Tax reduction of 60% of the amount of the donation (up to a maximum of €20,000 or 0.5% of sales excluding VAT, whichever is higher), 40% above €2 million; 5-year deferral if more.
Documents and obligations : The beneficiary organization issues a CERFA 2041-MEC-SD tax receipt; the company attaches the 2069-RCI-SD and details each donation if > €10,000 over the financial year.
Associations and sponsorship: to secure eligibility, you need to apply to the authorities for a sponsorship rescript.
Sports sponsorship (2025): 58% of corporate sponsors are involved in sport (+12 points vs. 2022), median budget €5,000, priority given to local sports associations.

1) Corporate philanthropy: definition and legal scope

Corporate sponsorship is material or financial support given without direct or indirect equivalent consideration to a charity or organization for activities of general interest.

Eligible organizations include those of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature, or those contributing to the enhancement of artistic heritage, the protection of the natural environment or the dissemination of French culture, language and scientific knowledge.

A public-interest organization must meet three conditions: non-profit activity, disinterested management (management is disinterested: no direct/indirect interest on the part of directors, no distribution of profits) and absence of a restricted circle of beneficiaries.

Cash (bank transfer, cheque).
Nature (goods, services) including donation of skills (provision of employees, valued at cost price / remuneration + charges, with social security ceilings).
Skills and "on-the-ground" sponsorship (e.g. secondment to an eligible organization).

Types of donation

Note: Patronage is different from sponsorship . If the advertising is predominant, the sponsorship is taxable for the association and not eligible for tax reduction for the company.

2) Tax benefits: how to calculate the tax reduction

Rates and thresholds: General case: 60% of the amount of the donation ≤ €2 million; 40% above €2 million. Annual donation limit: €20,000 or 0.5% of sales excluding VAT (whichever is greater). Surplus carried forward for 5 years. Companies subject to corporate income tax and personal income tax (régime réel) eligible.

Valuation: cash = amount donated; kind/skills = cost price (for employees: remuneration + charges). The company adds the amount of the donation back into its extra-accounting (non-deductible).

Receipts: the organization issues a tax-compliant receipt (CERFA 2041-MEC-SD). The company keeps all documents and fills out the 2069-RCI-SD. If donations exceed €10,000 in a given year, a supplementary declaration must be filed detailing the amount, date, beneficiary and benefits.

2) Associations and sponsorship: checking eligibility & securing funding

To be a beneficiary organization, the association must be of general interest (see criteria above). If in doubt, use the "rescrit mécénat": you ask the tax authorities for their opinion on your capacity to receive donations and issue tax receipts.

Models / procedures: a model application form is available on service-public.fr; the rescrit provides legal certainty for your receipts.
Management & transparency: above certain thresholds, stricter obligations (accounts, CAC). Operational guides (Bpifrance, LegalPlace) summarize these points for associations.

3) How to apply for sponsorship (association side)

Your application must meet the expectations of our patrons while remaining aligned with the philanthropic, educational, scientific, social, humanitarian, sporting or family nature of your actions, and/or contribute to the enhancement of France's artistic heritage and the dissemination of French culture, language and scientific knowledge. Recommended structure :

Proof of public interest and disinterested management,
Budget and donation amount ,
Indicators ,
Non-advertising benefits ,
Convention ,
Tax receipt ,
Traceability of funds ,
Timetable & governance ,
Discreet communication plan (no sponsorship).

Express checklist for sponsorship applications

Project page: issues, target audience, general interest demonstrated ;
Budget & expected "donation amount", timetable, governance ;
Impact indicators (social, educational, environmental) ;
Modest" & non-promotional rewards (e.g. personal mentions, invitations, impact reports).

In practice, the industry recommends that the total value of the consideration should not exceed ~25% of the donation ("marked disproportion" rule, not codified);

Administrative framework: 2041-MEC-SD tax receipt to be issued, sponsorship agreement useful (but not compulsory) to provide a framework for the partnership. On the corporate side, a 2069-RCI-SD declaration and a focus > €10,000.

4) Sports sponsorship: trends, rules and cases of use

Sports sponsorship is growing strongly: in 2024, 58% of corporate sponsors will be involved in sports (+12 points vs. 2022). The median budget is €5,000. Most donations go to local sports associations and amateur clubs, with a growing number of hybrid projects (sport × social/education/health).

Please note: same tax rates & ceilings as general sponsorship (60% / 40%; €20,000 or 0.5% of sales excluding VAT); tax receipt required. Sponsorship boundary: if the club provides advertising visibility commensurate with the investment, we switch to sponsorship (deductible expenses, no sponsorship reduction).

5) Take action with OuiLive: activate and measure your patronage

OuiLive is the corporate mobile gaming platform (100% mobile, +200 templates, leaderboards, challenges, rewards) that transforms your HR KPIs, Internal Communications, CSR and Sales Promotion into stimulating mobile games.

In concrete terms :

Impact: a Challenge Dons where each point/kilometer = micro-donation for a beneficiary organization; "60% of the amount" contribution for the company.
Health / Fun: "Active week": no daily activities → donations to an association & local sponsorship (social, humanitarian, sports, family).
Learning: quizzes on safety, sports science (educational, scientific), culture and language - dissemination of corporate culture + local heritage.
Sales / Welcome: "objective reached = gift" challenges, embodying your values at onboarding.

Measurement: real-time dashboards (participation rate, amount donated, breakdown by team), exports for tax documents (traceability → tax receipt).

6) FAQ: 6 recurring questions

Patronage or sponsorship?

Patronage: without equivalent consideration; sponsorship: advertising service → no reduction for patronage.

Who can benefit from the tax reduction?

Companies subject to corporate income tax or personal income tax.

What are the ceilings?

20,000 or 0.5% of sales excluding VAT (whichever is greater), 60% (≤ €2m), 40% above; 5-year deferral.

What kind of consideration is allowed?

Discreet" mentions (name/logo without advertising message) OK. In practice, do not exceed ~25% of the value of the donation for all benefits (marked disproportion).

What's involved for the association?

Verify general interest, consider sponsorship rescript, issue tax receipt (CERFA 2041-MEC-SD).

What are the company's obligations?

2069-RCI-SD, keep receipts, and if donations > €10,000 during the year: additional declaration (amount, date, beneficiary, benefits).

Sources :

HR and QWL

CSR

Communication

Sales