{ "article": { "LEGIARTI000021580145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580145", "URL": "article/LEGI/ARTI/00/00/21/58/01/LEGIARTI000021580145.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021664590", "@num": "4-1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 4-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317905", "@fin": "2999-01-01", "#text": "II. ― AUTRES MESURES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021580145", "@fin": "2999-01-01", "@num": "114", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559907", "@fin": "2999-01-01", "@num": "114", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Loi n°87-571 du 23 juillet 1987
\n Art. 4-1\n
\n

\n
" } }, "LEGIARTI000021664590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664590", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044812142", "@num": "32-5", "#text": "Décret du 16 mars 1906 - art. 32-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044460642", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1906-03-16" }, { "@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": "LEGIARTI000006250130", "@num": "2", "#text": "Décret n°2006-335 du 21 mars 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000266544", "@nortexte": "INTA0500350D", "@numtexte": "2006-335", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-21" }, { "@id": "LEGIARTI000006263337", "@num": "1", "#text": "Décret n°2007-644 du 30 avril 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824560", "@nortexte": "JUSC0752563D", "@numtexte": "2007-644", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000021580145", "@num": "114", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000042706828", "@num": "2", "#text": "Arrêté du 9 novembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035993970", "@nortexte": "PRMX1729107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-09" }, { "@id": "LEGIARTI000039420324", "@num": "1", "#text": "Arrêté du 25 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039419610", "@nortexte": "PRMX1930400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-25" }, { "@id": "LEGIARTI000046969924", "@num": "2", "#text": "Décret n°2021-1812 du 24 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044571526", "@nortexte": "INTD2132315D", "@numtexte": "2021-1812", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-24" }, { "@id": "LEGIARTI000006357087", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235077", "@num": "L612-4", "#text": "Code de commerce - art. L612-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@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 développement du mécénat", "@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": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006476852", "@fin": "2006-01-01", "@num": "4-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006476853", "@fin": "2009-05-14", "@num": "4-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020639449", "@fin": "2010-01-01", "@num": "4-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021664590", "@fin": "2999-01-01", "@num": "4-1", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout organisme bénéficiaire de dons de personnes physiques ou morales ouvrant droit, au bénéfice des donateurs, à un avantage fiscal doit assurer, dans des conditions déterminées par décret en Conseil d'Etat, la publicité par tous moyens et la certification de ses comptes annuels au-dessus d'un montant de dons de 153 000 euros par an.

\n
\n

Les dispositions de l'alinéa qui précède ne sont pas applicables aux associations et fondations. Lorsque le montant annuel des dons reçus excède un seuil fixé par décret, celles-ci sont soumises aux prescriptions de l'article L. 612-4 du code de commerce.\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021664590", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580145", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021580145", "liens_entrants": true }

Article 114 ENTIEREMENT_MODIF undefined, en vigueur depuis le 01/01/2999 (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))