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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.


How to make a bequest? you must determine the part you want to transmit

Thus, the share you decide to pass will be fully used after your death for a cause that is important to you, without taxation. Here is what it is useful for you to know before you decide.


To which association or foundation or endowment fund can you leave all or part of your property?

Legacies in favor of associations can only be made if they fulfill certain conditions.

You can make a legacy to:

  • associations and foundations recognized as being of public utility, cultural associations, since their exclusive object is the exercise of a cult,
  • associations whose exclusive purpose is assistance, beneficence, scientific or medical research, registered
  • unions of family associations,
  • associations declared for at least 3 years and having obtained the capacity to receive (works or organizations of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contributing to the development of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge),
  • associations subject to the local law of Alsace-Moselle.

You can decide to bequeath to one or more organizations, while gratifying your loved ones. Your bequests to associations and / or foundations are tax exempt.


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

You can leave all your assets , or a sum of money, titles, jewelry, works of art, buildings (house, apartment, parcel of land), and any other property that belongs to you. You can also in the same will bequeath some property to relatives (family, friends...).