Donation: legacy to a foundation or an association

You have the right to let all or part of your assets to a general interest structure that, thanks to you, will continue its humanitarian, social, educational, research, etc.

Before you make a bequest, you must determine the part that the law allows you to transmit :

Thus, the part you decide to pass on will be fully used after your death for a cause that is close to your heart, without taxation.

Here's what you need to know before you decide:

  • If you have children, the bequest can not exceed the amount available.
  • In the absence of children (or grandchildren), if you are married, your spouse becomes an inheriting heir . Therefore, at least a quarter of your assets must come back to you.
  • If you have no compulsory heir, you can have all your assets as you wish.

Reserve and disposable portion in the presence of descendants:

Number of children  Mandatory reserve Transferable quota
1 child 1/2 1/2
2 children 2/3 1/3
3 children and more 3/4 1/4

How to make a legacy?

We must write a will. The most common forms are the holographic will, written by hand, and the authentic will, establishes a notary.

In all cases, so that your wishes are respected, ask your lawyer to draft your will and file the original in his study. It will keep in his safe and save the Central Registry of Wills (FCDDV).

How association or foundation or endowment can you pass on all or part of your property?

You can include a legacy to:

  • An association or foundation of public utility,
  • An endowment fund,
  • An association whose sole purpose assistance, charitable, scientific or medical research,
  • A center against cancer
  • A religious association or a legally recognized congregation,
  • An electoral fundraising association or a political party,
  • An association subject to the local law of Alsace-Moselle,
  • A skilled combination of general interest for tax purposes subject to being declared for at least three years.

It can is an association of general interest with a philanthropic, educational, scientific, social, humanitarian, sports, family, cultural or contributing to the development of the artistic heritage, the defense of the natural environment or dissemination of culture, language and science.

You can decide to leave to one or more organizations, while rewarding your relatives. Your legacy in associations and / or foundations are often exempt from tax.

What can you leave to an association, foundation or endowment fund?

You can leave all of your assets , or a sum of money, securities, jewelery, works of art, buildings (house, apartment, plot of land), and other property that belongs to you. Alternatively, the same will bequeath certain property to relatives (family, friends ...).

Frequently asked questions