National Forum of Associations and Foundations

Updated on Thursday 20 October 2022

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At the Forum National des Associations & Fondations, the notaries of France led a conference with France Générosités on "The association, universal legatee: how to manage a universal legacy? What is the tax system? How to involve the family?"

Since the Social and Solidarity Economy (SSE) law of 2014, associations that are simply declared can, under certain conditions, receive legacies. When it is instituted as a universal legatee in a will, i.e. when it receives all the assets left by the testator at his death, the association must deal with a multitude of questions. Using practical examples, we propose to review the rules applicable in legal and fiscal matters (under what conditions can a legacy be received? What is the applicable tax system?) and to give you the keys to optimal management of your legacy by addressing, in particular, the issue of the relationship with the family of the deceased.

- Sarah BERTAIL - Legal and tax manager of France Générosités 
- Esther VELFRE - Legal and donations manager of the French National Society of Sea Rescuers (SNSM) 
- Jean-Michel MATHIEU - Notary 
- Pierre LEMEE - Notary