{ "article": { "LEGIARTI000006275335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275335", "URL": "article/LEGI/ARTI/00/00/06/27/53/LEGIARTI000006275335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEDDXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274762", "@num": "5", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006309081", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874956", "@nor": "ECOX8700093L", "@num": "87-571", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-571 du 23 juillet 1987 SUR LE DEVELOPPEMENT DU MECENAT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874956", "@c_titre_court": "Loi n°87-571 du 23 juillet 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "1987-07-24", "@id_txt": "LEGITEXT000006069014", "@c_titre_court": "Loi n° 87-571 du 23 juillet 1987" } ], "@date_publi": "1987-07-24", "@date_signature": "1987-07-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275335", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471729", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006274762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006274762", "URL": "article/LEGI/ARTI/00/00/06/27/47/LEGIARTI000006274762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis 1, 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317305", "#text": "LOI 86-1317 1986-12-30 Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006275335", "@num": "1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 1 () JORF 24 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006309081", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274762", "@fin": "2007-09-01", "@num": "5", "@etat": "PERIME", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001295896", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avantage en impôt résultant de la déduction prévue au second alinéa du 1 et au 4 de l'article 238 bis du code général des impôts ne peut être inférieur à 25 p. 100 (1) des sommes déduites pour la fraction annuelle des dons qui n'excède pas 600 F. (2)
\n
Alinéa modificateur
\n
Ces dispositions s'appliquent à compter de l'imposition des revenus de 1987.
\n
(1) - A compter de l'imposition des revenus de 1989, le taux de 25 p. 100 est porté au taux de la dernière tranche du barème de l'impôt sur le revenu lorsque les versements justifiés par le contribuable au titre de l'année de l'imposition et de l'année précédente sont au moins égaux à 1 200 F par an.
\n
(2) La limite de 600 F est portée à 1 200 F à compter de l'imposition des revenus de 1988.
" } }, "LEGIARTI000006309081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-03-12", "DATE_DEBUT": "1987-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006309081", "URL": "article/LEGI/ARTI/00/00/06/30/90/LEGIARTI000006309081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-01-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000043972212", "@num": "4-1", "#text": "Loi du 2 janvier 1907 - art. 4-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877839", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1907-01-02" }, { "@id": "LEGIARTI000006274762", "@num": "5", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 5 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874956", "#text": "Loi 87-571 1987-07-23 art. 1 I, II, art. 2 I, II, IV, JORF 24 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006275335", "@num": "1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 1 () JORF 24 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006275336", "@num": "2", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 2 () JORF 24 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539796", "@num": "5", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006275342", "@num": "7", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006319631", "@num": "3", "#text": "Loi n°96-559 du 24 juin 1996 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000000742825", "@nortexte": "ECOX9601558L", "@numtexte": "96-559", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-24" }, { "@id": "LEGIARTI000028421798", "@num": "314-80", "#text": "Arrêté du 12 novembre 2004 - art. 314-80 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000018195266", "@num": "1", "#text": "Décret n°2008-195\n du 27 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018193800", "@nortexte": "ECEL0771943D", "@numtexte": "2008-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000018695032", "@num": "1", "#text": "Décret n°2008-390\n du 24 avril 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018693202", "@nortexte": "ESRS0806195D", "@numtexte": "2008-390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-24" }, { "@id": "LEGIARTI000019285221", "@num": "140", "#text": "LOI n°2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000036961954", "#text": "Arrêté du 28 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023651012", "@nortexte": "EFIE1100179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-28" }, { "@id": "LEGITEXT000026952577", "#text": "Décret n°2013-57\n du 16 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026951655", "@nortexte": "EFIE1242978D", "@numtexte": "2013-57", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-16" }, { "@id": "LEGIARTI000030492052", "#text": "ARRÊTÉ du 17 avril 2015 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000032457762", "#text": "Décret n°2016-511 du 26 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGITEXT000035261533", "#text": "Décret n°2017-1187 du 21 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035260455", "@nortexte": "ECOE1706513D", "@numtexte": "2017-1187", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-21" }, { "@id": "LEGITEXT000038560940", "#text": "Décret n°2019-531 du 27 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038523259", "@nortexte": "CPAE1910397D", "@numtexte": "2019-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-05-27" }, { "@id": "LEGIARTI000038844023", "@num": "6", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@id": "LEGITEXT000042222372", "#text": "Décret n°2020-1013 du 7 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042220869", "@nortexte": "ECOE2012910D", "@numtexte": "2020-1013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042222387", "@num": "1", "#text": "Décret n°2020-1013 du 7 août 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042220869", "@nortexte": "ECOE2012910D", "@numtexte": "2020-1013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042778695", "@num": "149", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 149 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049423656", "@num": "209", "#text": "LOI n°2022-217 du 21 février 2022 - art. 209 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000046145295", "@num": "5", "#text": "Décret n°2022-1116 du 4 août 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046143935", "@nortexte": "IOME2216704D", "@numtexte": "2022-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-04" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000049377442", "@num": "1", "#text": "LOI n°2024-310 du 5 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049373326", "@nortexte": "TREX2334709L", "@numtexte": "2024-310", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-05" }, { "@id": "LEGIARTI000049377446", "@num": "3", "#text": "LOI n°2024-310 du 5 avril 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049373326", "@nortexte": "TREX2334709L", "@numtexte": "2024-310", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-05" }, { "@id": "LEGIARTI000050608633", "@num": "3", "#text": "Arrêté du 8 novembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050502062", "@nortexte": "INTD2430371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-08" }, { "#text": "CGI 238 bis A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041787079", "@num": "L225-115", "#text": "Code de commerce - art. L225-115 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243056", "@num": "L912-4", "#text": "Code de commerce - art. L912-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243284", "@num": "L922-4", "#text": "Code de commerce - art. L922-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027864506", "@num": "D612-42", "#text": "Code de l'éducation - art. D612-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654697", "@num": "L361-2", "#text": "Code de l'éducation - art. L361-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049377460", "@num": "L1113-2", "#text": "Code des transports - art. L1113-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845555", "@num": "L143-15", "#text": "Code du patrimoine - art. L143-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845503", "@num": "L122-5", "#text": "Code du patrimoine. - art. L122-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765255", "@num": "L3142-52", "#text": "Code du travail - art. L3142-52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033021769", "@num": "L3142-61", "#text": "Code du travail - art. L3142-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837042", "@num": "L3212-2", "#text": "Code général de la propriété des personnes publ... - art. L3212-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044539356", "@num": "L3212-4", "#text": "Code général de la propriété des personnes publ... - art. L3212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031104369", "@num": "L1511-7", "#text": "Code général des collectivités territoriales - art. L1511-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390494", "@num": "L2252-1", "#text": "Code général des collectivités territoriales - art. L2252-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045212377", "@num": "L3231-4", "#text": "Code général des collectivités territoriales - art. L3231-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045212363", "@num": "L4253-1", "#text": "Code général des collectivités territoriales - art. L4253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993667", "@num": "1740 A", "#text": "Code général des impôts, CGI. - art. 1740 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303326", "@num": "200 bis", "#text": "Code général des impôts, CGI. - art. 200 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303551", "@num": "220 E", "#text": "Code général des impôts, CGI. - art. 220 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309113", "@num": "238 bis A", "#text": "Code général des impôts, CGI. - art. 238 bis A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303967", "@num": "238 bis AA", "#text": "Code général des impôts, CGI. - art. 238 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868630", "@num": "238 bis AB", "#text": "Code général des impôts, CGI. - art. 238 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224247", "@num": "46 quindecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224240", "@num": "46 quindecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224235", "@num": "46 quindecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887067", "@num": "46 quindecies QA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887064", "@num": "46 quindecies QB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160983", "@num": "46 quindecies QC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042202007", "@num": "121 Z sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Z sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301159", "@num": "170 septies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. L102 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316214", "@num": "R*80 C-1", "#text": "Livre des procédures fiscales - art. R*80 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316216", "@num": "R*80 C-3", "#text": "Livre des procédures fiscales - art. R*80 C-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 82-1126 1982-12-28 art. 10 finances pour 1983", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162809", "@fin": "1988-12-28", "#text": "IMPOT SUR LE REVENU ET IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147119", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS ET TAXES, REVENUS ET BENEFICES VISES AUX CHAPITRES I A III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049553843", "@fin": "1979-07-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309076", "@fin": "1982-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309077", "@fin": "1983-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309078", "@fin": "1985-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309079", "@fin": "1986-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309080", "@fin": "1987-07-24", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309081", "@fin": "1988-03-12", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309082", "@fin": "1988-12-28", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1988-03-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309083", "@fin": "1989-07-14", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309084", "@fin": "1989-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309085", "@fin": "1990-06-15", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309086", "@fin": "1990-07-06", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309087", "@fin": "1991-06-24", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309088", "@fin": "1995-10-27", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309089", "@fin": "1997-04-11", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309090", "@fin": "2000-03-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309091", "@fin": "2001-03-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309092", "@fin": "2001-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309093", "@fin": "2002-01-05", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309094", "@fin": "2003-08-02", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309095", "@fin": "2003-08-05", "@num": "238 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309096", "@fin": "2003-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309097", "@fin": "2006-12-27", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309098", "@fin": "2007-08-11", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309099", "@fin": "2007-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014446", "@fin": "2008-08-06", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299665", "@fin": "2008-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011731", "@fin": "2009-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059063", "@fin": "2009-02-19", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020279202", "@fin": "2009-03-08", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020355840", "@fin": "2010-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658127", "@fin": "2010-05-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201580", "@fin": "2011-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070885", "@fin": "2012-03-16", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515860", "@fin": "2014-12-22", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947375", "@fin": "2016-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816002", "@fin": "2017-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805693", "@fin": "2018-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988777", "@fin": "2019-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038032278", "@fin": "2020-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470858", "@fin": "2021-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913824", "@fin": "2022-01-01", "@num": "238 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043984257", "@fin": "2023-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046861121", "@fin": "2024-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806502", "@fin": "2999-01-01", "@num": "238 bis", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Les entreprises assujetties à l'impôt sur le revenu ou à l'impôt sur les sociétés sont autorisées à déduire du montant de leur bénéfice imposable, dans la limite de 2 pour mille de leur chiffre d'affaires, les versements qu'elles ont effectués au profit d'oeuvres ou d'organismes d'intérêt général ayant un caractère philanthropique, éducatif, scientifique, social, humanitaire, sportif, familial, culturel ou concourant à la mise en valeur du patrimoine artistique, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises.
\n La limite est fixée à 3 pour mille pour les versements à des organismes mentionnés au 2 ou à des établissements d'enseignement supérieur ou d'enseignement artistique, publics, ou privés à but non lucratif agréés par le ministre chargé du budget ainsi que par le ministre chargé de l'enseignement supérieur ou par le ministre chargé de la culture.
\n Lorsque les limites fixées ci-dessus sont dépassées au cours d'un exercice, l'excédent peut être déduit des bénéfices imposables des cinq exercices suivants, après déduction des versements effectués au titre de chacun de ces exercices, sans qu'il puisse en résulter un dépassement des plafonds de déductibilité définis aux premier et deuxième alinéas.
\n 2. Pour les contribuables autres que les entreprises, la limite de déduction mentionnée au 1 est de 1,25 p. 100 du revenu imposable.
\n Cette limite est portée à 5 p. 100 pour les dons faits à des fondations ou associations reconnues d'utilité publique et répondant aux conditions fixées au 1, ainsi qu'aux associations cultuelles ou de bienfaisance qui sont autorisées à recevoir des dons et legs et aux établissements publics des cultes reconnus d'Alsace-Moselle. La condition relative à la reconnaissance d'utilité publique est réputée remplie par les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, lorsque la mission de ces associations est reconnue d'utilité publique. Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de la procédure déconcentrée permettant de l'accorder. 3. L'avantage en impôt résultant de la déduction prévue au 2 ne peut être inférieur à 25 p. 100 des sommes déduites pour la fraction annuelle des dons qui n'excède pas 600 F pour l'imposition des revenus de 1987 et 1 200 F à compter de l'imposition des revenus de 1988. 4. A compter de l'imposition des revenus de 1989, le taux de 25 p. 100 mentionné au 3 est porté au taux de la dernière tranche du barème de l'impôt sur le revenu lorsque les versements justifiés par le contribuable au titre de l'année de l'imposition et de l'année précédente sont au moins égaux à 1 200 F par an.
\n
5. Le bénéfice des dispositions du 2 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté (1) attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires (2). A défaut, les sommes déduites sont réintégrées au revenu imposable sans notification de redressement préalable.
\n
\n
6. La déduction mentionnée au 1 peut être effectuée, dans la limite de 2 p. 1.000 pour les dons faits à des organismes répondant à des conditions quant à leur statut et leurs conditions de fonctionnement fixées par décret en Conseil d'Etat (3) et ayant pour objet exclusif de participer, par le versement d'aides financières, à la création d'entreprises.
\n
Dans tous les cas, ces organismes doivent être agréés par le ministre chargé du budget.
\n
7. (Abrogé).
\n
\n 8. Les organismes mentionnés au 4 peuvent, lorsque leurs statuts ont été approuvés à ce titre par décret en Conseil d'Etat, recevoir des versements pour le compte d'oeuvres ou d'organismes mentionnés au 1.
\n (1) Arrêté du 21 janvier 1982 (JO du 14 mars 1982). (2) Disposition applicable à compter de l'imposition des revenus de 1983 en ce qui concerne le deuxième alinéa du 1. (3) Décret à émettre.
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Article 1 ENTIEREMENT_MODIF (Loi n°87-571 du 23 juillet 1987 SUR LE DEVELOPPEMENT DU MECENAT)