- Associations sportives, culturelles, ou socio-éducatives primarily serve their members and are funded by member fees and service-related income.
- These associations may also receive funding from occasional events or private and public contributions.
- Certain nonprofit organizations are exempt from taxes for social, educational, cultural, or sports services provided to members, with some limits on incidental sales.
- Bars, refreshment stands, and hospitality services provided by these organizations remain taxable.
- Tax exemptions also apply to federations and confederations meeting specific conditions with their member associations.
- Some social or philanthropic nonprofits provide services without requiring user membership and are tax-exempt for non-profit activities if managed disinterestedly.
- Six annual fundraising events organized exclusively for the benefit of these organizations are also tax-exempt.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
