{ "article": { "LEGIARTI000049419331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049419331", "URL": "article/LEGI/ARTI/00/00/49/41/93/LEGIARTI000049419331.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006178010", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049420719", "#text": "Code du travail - Chapitre II bis : Don de congés et de jours de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049419305", "@fin": "2999-01-01", "#text": "Chapitre Ier : Encourager et mieux reconnaître l'engagement bénévole et le volontariat", "@debut": "2024-04-17" } ] }, "@cid": "JORFTEXT000049418388", "@nor": "PRMX2331111L", "@num": "2024-344", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2024-344 du 15 avril 2024 visant à soutenir l'engagement bénévole et à simplifier la vie associative (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049418388", "@c_titre_court": "LOI n°2024-344 du 15 avril 2024" }, { "@fin": "2999-01-01", "#text": "LOI n° 2024-344 du 15 avril 2024 visant à soutenir l'engagement bénévole et à simplifier la vie associative (1)", "@debut": "2024-04-17", "@id_txt": "LEGITEXT000049419304", "@c_titre_court": "LOI n°2024-344 du 15 avril 2024" } ], "@date_publi": "2024-04-16", "@date_signature": "2024-04-15", "@num_parution_jo": "0089" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049419331", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049418400", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du travail
\n Sct. Chapitre II bis : Don de congés et de jours de repos, Art. L3142-131\n
\n

\n
" } }, "LEGIARTI000006314774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314774", "URL": "article/LEGI/ARTI/00/00/06/31/47/LEGIARTI000006314774.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0200AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000693187", "#text": "Loi 84-610 1984-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n°88-227 du 11 mars 1988 - art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 2 I, II Finances rectificative pour 2000 JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320740", "@num": "2", "#text": "Loi n°2000-656 du 13 juillet 2000 - 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art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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 4 B, 238 bis, 261", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-01-25 5B-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-04 5B-17-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-03 5B-12-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-17 5B-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-23 5B-11-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-10-29 5B-18-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. 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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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 50 % de leur montant les sommes prises dans la limite de 6 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a. De fondations ou associations reconnues d'utilité publique répondant aux conditions fixées au b ;
\n
b. 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 ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux alinéas précédents, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. Le taux de la réduction d'impôt visée au 1 est porté à 60 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 2 000 F. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la dizaine de francs supérieure.
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5. Le bénéfice des dispositions des 1 et 4 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 20 000 F ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. et 7. Abrogés.
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art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - 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art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1999-01-25 5B-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-04 5B-17-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-03 5B-12-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-17 5B-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-23 5B-11-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-10-29 5B-18-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006314774", "@fin": "2001-12-29", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314775", "@fin": "2002-03-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314776", "@fin": "2003-08-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314777", "@fin": "2003-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314778", "@fin": "2004-06-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314779", "@fin": "2004-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314780", "@fin": "2005-01-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314781", "@fin": "2005-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": 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"200", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619914", "@fin": "2008-08-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299645", "@fin": "2009-02-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020279191", "@fin": "2009-04-10", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549210", "@fin": "2010-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658132", "@fin": "2010-05-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201267", "@fin": "2011-06-12", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189326", "@fin": "2012-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091670", "@fin": "2012-05-07", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842354", "@fin": "2014-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447547", "@fin": "2014-05-30", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042127", "@fin": "2015-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355721", "@fin": "2015-03-22", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030399326", "@fin": "2015-04-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030508112", "@fin": "2015-06-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700755", "@fin": "2016-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816059", "@fin": "2016-06-13", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701722", "@fin": "2017-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-06-13", 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 50 % de leur montant les sommes prises dans la limite de 10 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a. De fondations ou associations reconnues d'utilité publique répondant aux conditions fixées au b ;
\n
b. 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 ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux alinéas précédents, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. Le taux de la réduction d'impôt visée au 1 est porté à 60 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 400 euros pour l'imposition des revenus de 2001. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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5. Le bénéfice des dispositions des 1 et 4 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2003, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000006207090", "@num": "21", "#text": "Loi n°2002-5 du 4 janvier 2002 - art. 21 () JORF 5 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "JORFARTI000001905793", "@num": "28", "#text": "Loi n°2002-5 du 4 janvier 2002 - art. 28, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000050608633", "@num": "3", "#text": "Arrêté du 8 novembre 2024 - 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. 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L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-07 5B-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-03 5B-12-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-17 5B-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-23 5B-11-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-10-29 5B-18-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-12-17 4H-6-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-4-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-03-29 5F-14-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. 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"LEGIARTI000051200406", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 50 % de leur montant les sommes prises dans la limite de 10 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
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a. De fondations ou associations reconnues d'utilité publique répondant aux conditions fixées au b ;
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b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. Le taux de la réduction d'impôt visée au 1 est porté à 60 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 400 euros pour l'imposition des revenus de 2001. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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5. Le bénéfice des dispositions des 1 et 4 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2003, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
" } }, "LEGIARTI000006314777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314777", "URL": "article/LEGI/ARTI/00/00/06/31/47/LEGIARTI000006314777.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0200AAXXXXXAM" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions s'appliquent aux dons et versements effectués à compter du 1er janvier 2003.
\n
" }, "LIENS": { "LIEN": [ { "@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 4 B, 223 A, 238 bis, 261, 1649 quater B ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000693187", "#text": "Loi 84-610 1984-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n°88-227 du 11 mars 1988 - art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000006221812", "@num": "1", "#text": "Loi n°2003-709 du 1 août 2003 - art. 1 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000791289", "@nortexte": "MCCX0300015L", "@numtexte": "2003-709", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L143-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. 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L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 60 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
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b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) D'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté.
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à septième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2003, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000006321949", "@num": "55", "#text": "Loi - art. 55 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - 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art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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 4 B, 223 A, 238 bis, 261, 1649 quater B ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 60 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
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b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 66 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 414 euros pour l'imposition des revenus de l'année 2003. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2003, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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. 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006314774", "@fin": "2001-12-29", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314775", "@fin": "2002-03-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314776", "@fin": "2003-08-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314777", "@fin": "2003-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314778", "@fin": "2004-06-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314779", "@fin": "2004-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314780", "@fin": "2005-01-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701722", "@fin": "2017-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816035", "@fin": "2017-05-05", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597042", "@fin": "2018-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431396", "@fin": "2018-06-23", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099596", "@fin": "2018-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988798", "@fin": "2019-06-08", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-12-31", 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 60 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
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b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
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c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 66 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 414 euros pour l'imposition des revenus de l'année 2003. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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
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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2003, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
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art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006314774", "@fin": "2001-12-29", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314775", "@fin": "2002-03-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314776", "@fin": "2003-08-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314777", "@fin": "2003-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314778", "@fin": "2004-06-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314779", "@fin": "2004-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314780", "@fin": "2005-01-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314781", "@fin": "2005-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": 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"200", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619914", "@fin": "2008-08-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299645", "@fin": "2009-02-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020279191", "@fin": "2009-04-10", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549210", "@fin": "2010-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658132", "@fin": "2010-05-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201267", "@fin": "2011-06-12", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189326", "@fin": "2012-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091670", "@fin": "2012-05-07", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842354", "@fin": "2014-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447547", "@fin": "2014-05-30", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042127", "@fin": "2015-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355721", "@fin": "2015-03-22", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030399326", "@fin": "2015-04-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030508112", "@fin": "2015-06-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700755", "@fin": "2016-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816059", "@fin": "2016-06-13", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701722", "@fin": "2017-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816035", "@fin": "2017-05-05", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597042", "@fin": "2018-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431396", "@fin": "2018-06-23", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099596", "@fin": "2018-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988798", "@fin": "2019-06-08", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687356", "@fin": "2020-04-26", "@num": "200", "@etat": 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"2022-08-18", "@num": "200", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046197369", "@fin": "2023-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046861095", "@fin": "2023-06-03", "@num": "200", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622511", "@fin": "2024-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048806475", "@fin": "2024-06-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641751", "@fin": "2025-02-16", "@num": "200", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200406", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 60 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
\n
b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
\n
c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
\n
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 66 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 414 euros pour l'imposition des revenus de l'année 2003. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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
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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
" } }, "LEGIARTI000006314781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314781", "URL": "article/LEGI/ARTI/00/00/06/31/47/LEGIARTI000006314781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0200AAXXXXXAQ" } }, "NOTA": { "CONTENU": "
NOTA : ces dispositions sont applicables à compter de l'imposition des revenus de l'année 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 223 A, 238 bis, 261, 1649 quater B ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000693187", "#text": "Loi 84-610 1984-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n°88-227 du 11 mars 1988 - art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006658561", "@num": "127", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 127 (V) JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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. 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L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
\n
b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
\n
c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 470 euros pour l'imposition des revenus de l'année 2003. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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
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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
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art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006658561", "@num": "127", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 127 (V) JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006322410", "@num": "5", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 5 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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. 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L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
\n
b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
\n
c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter de la date d'entrée en vigueur de la loi n° 2000-627 du 6 juillet 2000 modifiant la loi n° 84-610 du 16 juillet 1984 relative à l'organisation et à la promotion des activités physiques et sportives.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 470 euros à compter de l'imposition des revenus de l'année 2005. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
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art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006314774", "@fin": "2001-12-29", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314775", "@fin": "2002-03-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314776", "@fin": "2003-08-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314777", "@fin": "2003-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314778", "@fin": "2004-06-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314779", "@fin": "2004-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314780", "@fin": "2005-01-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314781", "@fin": "2005-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": 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"200", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619914", "@fin": "2008-08-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299645", "@fin": "2009-02-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020279191", "@fin": "2009-04-10", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549210", "@fin": "2010-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658132", "@fin": "2010-05-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201267", "@fin": "2011-06-12", "@num": "200", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189326", "@fin": "2012-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091670", "@fin": "2012-05-07", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842354", "@fin": "2014-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447547", "@fin": "2014-05-30", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042127", "@fin": "2015-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355721", "@fin": "2015-03-22", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030399326", "@fin": "2015-04-19", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030508112", "@fin": "2015-06-06", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700755", "@fin": "2016-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816059", "@fin": "2016-06-13", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701722", "@fin": "2017-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816035", "@fin": "2017-05-05", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597042", "@fin": "2018-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431396", "@fin": "2018-06-23", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099596", "@fin": "2018-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988798", "@fin": "2019-06-08", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687356", "@fin": "2020-04-26", "@num": "200", "@etat": 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"2022-08-18", "@num": "200", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046197369", "@fin": "2023-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046861095", "@fin": "2023-06-03", "@num": "200", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622511", "@fin": "2024-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048806475", "@fin": "2024-06-02", "@num": "200", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641751", "@fin": "2025-02-16", "@num": "200", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200406", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
\n
b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
\n
c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance qui sont autorisées à recevoir des dons et legs, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle.
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter du 9 juillet 2000.
\n
\n
1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
\n
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 470 euros à compter de l'imposition des revenus de l'année 2005. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
\n
2. Les fondations et associations reconnues d'utilité publique 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
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.
\n
Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
\n
3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1 et du 1 ter est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
\n
6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
\n
L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
\n
La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
\n
7. Abrogé
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art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi 2000-627 2000-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000006321949", "@num": "55", "#text": "Loi - art. 55 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006718635", "@num": "1", "#text": "Ordonnance n°2005-856 du 28 juillet 2005 - art. 1 () JORF 29 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000811954", "@nortexte": "INTX0500164R", "@numtexte": "2005-856", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "LEGIARTI000006322745", "@num": "10", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 10 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322736", "@num": "2", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 2 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": 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"2017-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816035", "@fin": "2017-05-05", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597042", "@fin": "2018-01-01", "@num": "200", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431396", "@fin": "2018-06-23", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099596", "@fin": "2018-12-31", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988798", "@fin": "2019-06-08", "@num": "200", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200406", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique sous réserve du 2 bis et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
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b. 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
\n
c. 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 ;
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d. D'organismes visés au 4 de l'article 238 bis ;
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e. D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter du 9 juillet 2000.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 479 euros à compter de l'imposition des revenus de l'année 2006. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \"Fondation du patrimoine\" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \"Fondation du patrimoine\", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \"Fondation du patrimoine\" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.
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Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.
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Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \"Fondation du patrimoine\" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.
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Les dons versés à d'autres fondations ou associations reconnues d'utilité publique agréées par le ministre chargé du budget dont l'objet est culturel, en vue de subventionner la réalisation de travaux de conservation, de restauration ou d'accessibilité de monuments historiques classés ou inscrits, ouvrent droit à la réduction d'impôt dans les mêmes conditions.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 4 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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. 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :
\n
a) De fondations ou associations reconnues d'utilité publique sous réserve du 2 bis, de fondations universitaires ou de fondations partenariales mentionnées respectivement aux articles L. 719-12 et L. 719-13 du code de l'éducation et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;
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b) 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;
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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;
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d) D'organismes visés au 4 de l'article 238 bis ;
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e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;
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f) Abrogé
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Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter du 9 juillet 2000.
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1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.
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1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 479 euros à compter de l'imposition des revenus de l'année 2006. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.
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La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.
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2. Les fondations et associations reconnues d'utilité publique 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.
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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.
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Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.
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2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.
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Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.
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Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.
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Les dons versés à d'autres fondations ou associations reconnues d'utilité publique agréées par le ministre chargé du budget dont l'objet est culturel, en vue de subventionner la réalisation de travaux de conservation, de restauration ou d'accessibilité de monuments historiques classés ou inscrits, ouvrent droit à la réduction d'impôt dans les mêmes conditions.
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3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.
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4. (abrogé).
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5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.
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Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.
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6. Par dérogation aux dispositions du premier alinéa du 5 et jusqu'à l'imposition des revenus de l'année 2006, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.
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L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.
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La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.
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7. Abrogé
" } }, "LEGIARTI000017887114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017887114", "URL": "article/LEGI/ARTI/00/00/17/88/71/LEGIARTI000017887114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

NOTA : Loi n° 2007-1822 du 24 décembre 2007 finances pour 2008 art. 8 II. : Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2007

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000693187", "#text": "Loi n°84-610 du 16 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000765539", "#text": "Loi n°2000-627 du 6 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000765539", "@nortexte": "MJSX9900111L", "@numtexte": "2000-627", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-06" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000017856297", "@num": "8", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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 4 B, 223 A, 238 bis, 261, 1649 quater B ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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. 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L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. 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1. Ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur montant les sommes prises dans la limite de 20 % du revenu imposable qui correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de l'article 4 B, au profit :

a) De fondations ou associations reconnues d'utilité publique sous réserve du 2 bis, de fondations universitaires ou de fondations partenariales mentionnées respectivement aux articles L. 719-12 et L. 719-13 du code de l'éducation et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;

b) 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, notamment à travers les souscriptions ouvertes pour financer l'achat d'objets ou d'oeuvres d'art destinés à rejoindre les collections d'un musée de France accessibles au public, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises ;

c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

f) Abrogé

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à sixième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement. Ces dispositions s'appliquent aux frais engagés à compter du 9 juillet 2000.

1 bis. Pour l'application des dispositions du 1, lorsque les dons et versements effectués au cours d'une année excèdent la limite de 20 %, l'excédent est reporté successivement sur les années suivantes jusqu'à la cinquième inclusivement et ouvre droit à la réduction d'impôt dans les mêmes conditions.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 479 euros à compter de l'imposition des revenus de l'année 2006. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

La limite de versements mentionnée au premier alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle des versements. Le montant obtenu est arrondi, s'il y a lieu, à l'euro supérieur.

2. Les fondations et associations reconnues d'utilité publique 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.

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 procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \"Fondation du patrimoine\" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \"Fondation du patrimoine\", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \"Fondation du patrimoine\" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \"Fondation du patrimoine\" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

Les dons versés à d'autres fondations ou associations reconnues d'utilité publique agréées par le ministre chargé du budget dont l'objet est culturel, en vue de subventionner la réalisation de travaux de conservation, de restauration ou d'accessibilité de monuments historiques classés ou inscrits, ouvrent droit à la réduction d'impôt dans les mêmes conditions.

3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 modifiée relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.

4. (abrogé).

5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 euros ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.

6. Par dérogation aux dispositions du premier alinéa du 5, le bénéfice de la réduction d'impôt est accordé aux contribuables qui transmettent la déclaration de leurs revenus par voie électronique, en application de l'article 1649 quater B ter, à la condition que soient mentionnés sur cette déclaration l'identité de chaque organisme bénéficiaire et le montant total des versements effectués au profit de chacun d'entre eux au titre de l'année d'imposition des revenus.

L'identité du bénéficiaire n'est pas mentionnée pour les dons et cotisations versés à des organismes visés au e du 1 et au 3 lorsque, dans ce dernier cas, les versements sont d'un montant égal ou inférieur à 3 000 euros.

La réduction d'impôt accordée est remise en cause lorsque ces contribuables ne peuvent pas justifier des versements effectués par la présentation des pièces justificatives mentionnées au premier alinéa du 5.

7. Abrogé

" } }, "LEGIARTI000018014455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014455", "URL": "article/LEGI/ARTI/00/00/18/01/44/LEGIARTI000018014455.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1822 du 24 décembre 2007 finances pour 2008 art. 8 II. : Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2007.

Loi n° 2007-1824 du 25 décembre 2007 art. 23 IV : Les modifications de l'article 200 du CGI induites par la loi n° 2007-1824 s'appliquent aux dons effectués à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000017885102", "@num": "23", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

f) D'organismes publics ou privés dont la gestion est désintéressée et qui ont pour activité principale la présentation au public d'oeuvres dramatiques, lyriques, musicales, chorégraphiques, cinématographiques et de cirque ou l'organisation d'expositions d'art contemporain, à la condition que les versements soient affectés à cette activité. Cette disposition ne s'applique pas aux organismes qui présentent des oeuvres à caractère pornographique ou incitant à la violence.

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à septième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires.A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000018619914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619914", "URL": "article/LEGI/ARTI/00/00/18/61/99/LEGIARTI000018619914.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 55-3° de la loi n° 2003-1312 du 30 décembre 2003 et de l'article 2-I-1° de la loi n° 2007-1822 du 24 décembre 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à septième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 488 euros à compter de l'imposition des revenus de l'année 2007. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

7. Abrogé

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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. 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"LEGIARTI000051200406", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :
\n
1° Répondant aux caractéristiques mentionnées au b ;
\n
2° Ou dont la gestion est désintéressée et qui reversent les revenus tirés des dons et versements mentionnés au premier alinéa du présent 1 à des organismes mentionnés aux a à f ou à la Fondation du patrimoine dans les conditions mentionnées aux deux premiers alinéas du 2 bis, ou à une fondation ou association reconnue d'utilité publique agréée par le ministre chargé du budget dans les conditions mentionnées au dernier alinéa du même 2 bis. Ces organismes délivrent aux fonds de dotation une attestation justifiant le montant et l'affectation des versements effectués à leur profit. »

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 488 euros à compter de l'imposition des revenus de l'année 2007. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

7. Abrogé

" } }, "LEGIARTI000020279191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000020279191", "URL": "article/LEGI/ARTI/00/00/20/27/91/LEGIARTI000020279191.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-179 du 17 février 2009 art. 18 III : les dispositions du présent article entrent en vigueur à compter de l'imposition des revenus de 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. L719-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

2° Ou dont la gestion est désintéressée et qui reversent les revenus tirés des dons et versements mentionnés au premier alinéa du présent 1 à des organismes mentionnés aux a à f ou à la Fondation du patrimoine dans les conditions mentionnées aux quatre premiers alinéas du 2 bis, ou à une fondation ou association reconnue d'utilité publique agréée par le ministre chargé du budget dans les conditions mentionnées au dernier alinéa du même 2 bis. Ces organismes délivrent aux fonds de dotation une attestation justifiant le montant et l'affectation des versements effectués à leur profit.

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 488 euros à compter de l'imposition des revenus de l'année 2007. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa du présent 2 bis ne doivent pas faire l'objet d'une exploitation commerciale. Toutefois, ces dispositions ne sont pas applicables lorsque la gestion de l'immeuble est désintéressée et que les conditions suivantes sont cumulativement remplies :
\n
1° Les revenus fonciers nets, les bénéfices agricoles, les bénéfices industriels et commerciaux et les bénéfices des sociétés commerciales, augmentés des charges déduites en application du 5° du 1 de l'article 39, générés par l'immeuble au cours des trois années précédentes sont affectés au financement des travaux prévus par la convention ;
\n
2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1° du présent 2 bis.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires.A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000020549210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549210", "URL": "article/LEGI/ARTI/00/00/20/54/92/LEGIARTI000020549210.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 55 (3°) de la loi n° 2003-1312 du 30 décembre 2003 et de l'article 2-I (1°) de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

2° Ou dont la gestion est désintéressée et qui reversent les revenus tirés des dons et versements mentionnés au premier alinéa du 1 à des organismes mentionnés aux a à f ou à la Fondation du patrimoine dans les conditions mentionnées aux quatre premiers alinéas du 2 bis, ou à une fondation ou association reconnue d'utilité publique agréée par le ministre chargé du budget dans les conditions mentionnées au dernier alinéa du même 2 bis. Ces organismes délivrent aux fonds de dotation une attestation justifiant le montant et l'affectation des versements effectués à leur profit.

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 495 euros à compter de l'imposition des revenus de l'année 2008. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

1° Les revenus fonciers nets, les bénéfices agricoles, les bénéfices industriels et commerciaux et les bénéfices des sociétés commerciales, augmentés des charges déduites en application du 5° du 1 de l'article 39, générés par l'immeuble au cours des trois années précédentes sont affectés au financement des travaux prévus par la convention ;

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1° du présent 2 bis.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

5. Le bénéfice des dispositions du 1, du 1 ter et du 2 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires.A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000021658132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658132", "URL": "article/LEGI/ARTI/00/00/21/65/81/LEGIARTI000021658132.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 35 IV : les présentes dispositions s'appliquent aux dons et versements effectués à compter du 1er janvier 2010.

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art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000020277755", "@num": "18", "#text": "LOI n°2009-179 du 17 février 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020276457", "@nortexte": "RELX0829929L", "@numtexte": "2009-179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-02-17" }, { "@id": "LEGIARTI000021580025", "@num": "35", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 495 euros à compter de l'imposition des revenus de l'année 2008. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1° du présent 2 bis.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

\n
4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de la Communauté européenne ou dans un Etat partie à l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Lorsque les dons et versements ont été effectués au profit d'un organisme non agréé dont le siège est situé dans un Etat membre de la Communauté européenne ou dans un Etat partie à l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, la réduction d'impôt obtenue fait l'objet d'une reprise, sauf lorsque le contribuable a produit dans le délai de dépôt de déclaration les pièces justificatives attestant que cet organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

5. Le bénéfice des dispositions du 1, du 1 ter, du 2 bis et du 4 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires.A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000022201267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201267", "URL": "article/LEGI/ARTI/00/00/22/20/12/LEGIARTI000022201267.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 35 IV : les présentes dispositions s'appliquent aux dons et versements effectués à compter du 1er janvier 2010.

Modifications effectuées en conséquence de l'article 55-3° de la loi n° 2003-1312 du 30 décembre 2003 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

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art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. L719-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 510 € à compter de l'imposition des revenus de l'année 2009. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

Les immeubles mentionnés au premier alinéa ne doivent pas faire l'objet d'une exploitation commerciale. Toutefois, ces dispositions ne sont pas applicables lorsque la gestion de l'immeuble est désintéressée et que les conditions suivantes sont cumulativement remplies :

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de la Communauté européenne ou dans un Etat partie à l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

7. Abrogé

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Modifications effectuées en conséquence de l'article 55-3° de la loi n° 2003-1312 du 30 décembre 2003 et de l'article 2-I [1°] de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. 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L143-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390494", "@num": "L2252-1", "#text": "Code général des collectivités territoriales - art. 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L4253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 513 € à compter de l'imposition des revenus de l'année 2010. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

4. (abrogé).

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

5. Le bénéfice des dispositions du 1, du 1 ter, du 2 bis et du 4 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000025091670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025091670", "URL": "article/LEGI/ARTI/00/00/25/09/16/LEGIARTI000025091670.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 19 II : le présent article est applicable aux dons et cotisations versés à compter du 1er janvier 2012.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000025062757", "@num": "19", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062850", "@num": "59", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. L719-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 513 € à compter de l'imposition des revenus de l'année 2010. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

Les dons et cotisations mentionnés à la seconde phrase du premier alinéa du présent 3 sont retenus dans la limite de 15 000 €.

4. (abrogé).

4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Lorsque les dons et versements ont été effectués au profit d'un organisme non agréé dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, la réduction d'impôt obtenue fait l'objet d'une reprise, sauf lorsque le contribuable a produit dans le délai de dépôt de déclaration les pièces justificatives attestant que cet organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

5. Le bénéfice des dispositions du 1, du 1 ter, du 2 bis et du 4 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

7. Abrogé

" } }, "LEGIARTI000025842354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025842354", "URL": "article/LEGI/ARTI/00/00/25/84/23/LEGIARTI000025842354.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 19 II : le présent article est applicable aux dons et cotisations versés à compter du 1er janvier 2012.

Modifications effectuées en conséquence de l'article 55 [3°] de la loi n° 2003-1312 du 30 décembre 2003.

\n
\n

Une nouvelle version de cet article modifié par la loi n° 2013-403 du 17 mai 2013 relative à l'élection des conseillers départementaux, des conseillers municipaux et des conseillers communautaires, et modifiant le calendrier électoral s’appliquera aux élections organisées en mars 2015 à l’occasion du prochain renouvellement général des conseils départementaux, y compris aux opérations préparatoires à ce scrutin (date indéterminée). \n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000025819140", "@num": "1", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306946", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. L719-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 521 € à compter de l'imposition des revenus de l'année 2011. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

Les dons et cotisations mentionnés à la seconde phrase du premier alinéa du présent 3 sont retenus dans la limite de 15 000 €.

4. (abrogé).

4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

5. Le bénéfice des dispositions du 1, du 1 ter, du 2 bis et du 4 bis est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, la réduction d'impôt est refusée sans proposition de rectification préalable.

Toutefois, pour l'application du 3, les reçus délivrés pour les dons et les cotisations d'un montant égal ou inférieur à 3 000 € ne mentionnent pas la dénomination du bénéficiaire. Un décret en Conseil d'Etat détermine les modalités d'application de cette disposition.

7. Abrogé

" } }, "LEGIARTI000028447547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447547", "URL": "article/LEGI/ARTI/00/00/28/44/75/LEGIARTI000028447547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Conformément à l'article 17 III de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 200, dans leur rédaction issue de la présente loi, s'appliquent à compter de l'imposition des revenus de 2013.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045071678", "@num": "34", "#text": "Loi n° 84-16 du 11 janvier 1984 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-4", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000034152922", "@num": "11-7", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 11-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000036408014", "@num": "11", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000029164995", "@num": "14-1", "#text": "Décret n°90-606 du 9 juillet 1990 - art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000028428493", "@num": "17", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. L719-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191957", "@fin": "2999-01-01", "#text": "20° : Réduction d'impôt accordée au titre des dons faits par les particuliers", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 521 € à compter de l'imposition des revenus de l'année 2011. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

Les dons et cotisations mentionnés à la seconde phrase du premier alinéa du présent 3 sont retenus dans la limite de 15 000 €.

4. (abrogé).

4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Lorsque les dons et versements ont été effectués au profit d'un organisme non agréé dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, la réduction d'impôt obtenue fait l'objet d'une reprise, sauf si le contribuable produit, à la demande de l'administration fiscale, les pièces justificatives attestant que cet organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

5. Les versements ouvrent droit au bénéfice de la réduction d'impôt, sous réserve que le contribuable soit en mesure de présenter, à la demande de l'administration fiscale, les pièces justificatives répondant à un modèle fixé par l'administration attestant du montant et de la date des versements ainsi que de l'identité des bénéficiaires.

6. (Abrogé).

7. (Abrogé).

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art. 14-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715369", "@nortexte": "INTA9000159D", "@numtexte": "90-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000043324094", "@num": "12", "#text": "Décret n°2001-213 du 8 mars 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769091", "@nortexte": "INTX0100031D", "@numtexte": "2001-213", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "LEGIARTI000030818014", "@num": "6", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@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": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000029321884", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000028428493", "@num": "17", "#text": "LOI n°2013-1279\r\n du 29 décembre 2013 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. L52-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525400", "@num": "L719-12", "#text": "Code de l'éducation - art. 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c) Des établissements d'enseignement supérieur ou d'enseignement artistique publics ou privés, d'intérêt général, à but non lucratif ;

d) D'organismes visés au 4 de l'article 238 bis ;

e) D'associations cultuelles et de bienfaisance, ainsi que des établissements publics des cultes reconnus d'Alsace-Moselle ;

g) De fonds de dotation :

1° Répondant aux caractéristiques mentionnées au b ;

Ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre d'une activité bénévole et en vue strictement de la réalisation de l'objet social d'un organisme mentionné aux deuxième à huitième alinéas, lorsque ces frais, dûment justifiés, ont été constatés dans les comptes de l'organisme et que le contribuable a renoncé expressément à leur remboursement.

1 ter Le taux de la réduction d'impôt visée au 1 est porté à 75 % pour les versements effectués au profit d'organismes sans but lucratif qui procèdent à la fourniture gratuite de repas à des personnes en difficulté, qui contribuent à favoriser leur logement ou qui procèdent, à titre principal, à la fourniture gratuite des soins mentionnés au 1° du 4 de l'article 261 à des personnes en difficulté. Ces versements sont retenus dans la limite de 521 € à compter de l'imposition des revenus de l'année 2011. Il n'en est pas tenu compte pour l'application de la limite mentionnée au 1.

Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de procédure déconcentrée permettant de l'accorder.

2 bis. Ouvrent également droit à la réduction d'impôt les dons versés à la \" Fondation du patrimoine \" ou à une fondation ou une association qui affecte irrévocablement ces dons à la \" Fondation du patrimoine \", en vue de subventionner la réalisation des travaux prévus par les conventions conclues en application de l'article L. 143-2-1 du code du patrimoine entre la \" Fondation du patrimoine \" et les propriétaires des immeubles, personnes physiques ou sociétés civiles composées uniquement de personnes physiques et qui ont pour objet exclusif la gestion et la location nue des immeubles dont elles sont propriétaires.

2° Le montant des dons collectés n'excède pas le montant restant à financer au titre de ces travaux, après affectation des subventions publiques et des sommes visées au 1°.

Le donateur ou l'un des membres de son foyer fiscal ne doit pas avoir conclu de convention avec la \" Fondation du patrimoine \" en application de l'article L. 143-2-1 précité, être propriétaire de l'immeuble sur lequel sont effectués les travaux ou être un ascendant, un descendant ou un collatéral du propriétaire de cet immeuble. En cas de détention de l'immeuble par une société mentionnée au premier alinéa, le donateur ou l'un des membres de son foyer fiscal ne doit pas être associé de cette société ou un ascendant, un descendant ou un collatéral des associés de la société propriétaire de l'immeuble.

3. Ouvrent également droit à la réduction d'impôt les dons, prévus à l'article L. 52-8 du code électoral versés à une association de financement électorale ou à un mandataire financier visé à l'article L. 52-4 du même code qui sont consentis à titre définitif et sans contrepartie, soit par chèque, soit par virement, prélèvement automatique ou carte bancaire, et dont il est justifié à l'appui du compte de campagne présenté par un candidat ou une liste. Il en va de même des dons mentionnés à l'article 11-4 de la loi n° 88-227 du 11 mars 1988 relative à la transparence financière de la vie politique ainsi que des cotisations versées aux partis et groupements politiques par l'intermédiaire de leur mandataire.

Les dons et cotisations mentionnés à la seconde phrase du premier alinéa du présent 3 sont retenus dans la limite de 15 000 €.

4. (abrogé).

4 bis. Ouvrent également droit à la réduction d'impôt les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à l'article 1649 nonies dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. L'agrément est accordé lorsque l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Lorsque les dons et versements ont été effectués au profit d'un organisme non agréé dont le siège est situé dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, la réduction d'impôt obtenue fait l'objet d'une reprise, sauf si le contribuable produit, à la demande de l'administration fiscale, les pièces justificatives attestant que cet organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions fixées par le présent article.

Un décret fixe les conditions d'application du présent 4 bis et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de retrait de l'agrément.

6. (Abrogé).

7. (Abrogé).

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art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000019353937", "@num": "2", "#text": "LOI n°2008-111 du 8 février 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000036961940", "@num": "1", "#text": "Arrêté du 26 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019079285", "@nortexte": "BCFL0812032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-26" }, { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000038844022", "@num": "5", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@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": "LEGIARTI000048470015", "@num": "5", "#text": "Décret n°2023-1095 du 27 novembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048465844", "@nortexte": "IOMA2326311D", "@numtexte": "2023-1095", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000051200461", "@num": "30", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@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": "LEGIARTI000049419331", "@num": "5", "#text": "LOI n°2024-344 du 15 avril 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049418388", "@nortexte": "PRMX2331111L", "@numtexte": "2024-344", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@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" }, { "@id": "LEGIARTI000051173005", "@num": "5", "#text": "LOI n°2025-127 du 14 février 2025 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173007", "@num": "6", "#text": "LOI n°2025-127 du 14 février 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051224913", "#text": "Décret n°2025-161 du 20 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051223702", "@nortexte": "TSST2502299D", "@numtexte": "2025-161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-20" }, { "@id": "LEGIARTI000051245561", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000017845439", "@num": "L131-4-3", "#text": "Code de la sécurité sociale. - art. L131-4-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846851", "@num": "L241-20", "#text": "Code de la sécurité sociale. - art. L241-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744150", "@num": "L743-2", "#text": "Code de la sécurité sociale. - art. L743-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000043615634", "@num": "L143-2-1", "#text": "Code du patrimoine - art. L143-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845502", "@num": "L122-4", "#text": "Code du patrimoine. - art. L122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049420721", "@num": "L3142-131", "#text": "Code du travail - art. L3142-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423618", "@num": "L3142-54-1", "#text": "Code du travail - art. L3142-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845404", "@num": "L322-14", "#text": "Code du travail - art. L322-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423559", "@num": "L5151-9", "#text": "Code du travail - art. L5151-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029036812", "@num": "1378 nonies", "#text": "Code général des impôts, CGI. - art. 1378 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800087", "@num": "1414 B bis", "#text": "Code général des impôts, CGI. - art. 1414 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309357", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445547", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217495", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887120", "@num": "46 AW bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887118", "@num": "46 AW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW ter (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": "LEGIARTI000039446161", "@num": "L52-12", "#text": "Code électoral - art. L52-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039779531", "@num": "R205", "#text": "Code électoral - art. R205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006354511", "@num": "R39-1", "#text": "Code électoral - art. R39-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@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": "LEGIARTI000006315139", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (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" }, { "@id": "LEGIARTI000006353109", "@num": "L52-4", "#text": "Code électoral - art. 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a) De fondations ou associations reconnues d'utilité publique sous réserve du 2 bis, de fondations universitaires ou de fondations partenariales mentionnées respectivement aux articles L. 719-12 et L. 719-13 du code de l'éducation et, pour les seuls salariés des entreprises fondatrices ou des entreprises du groupe, au sens de l'article 223 A ou de l'article 223 A bis, auquel appartient l'entreprise fondatrice, de fondations d'entreprise, lorsque ces organismes répondent aux conditions fixées au b ;

Article 5 ENTIEREMENT_MODIF (LOI n° 2024-344 du 15 avril 2024 visant à soutenir l'engagement bénévole et à simplifier la vie associative (1))