Contributions to an association

Verified 01 January 2024 - Directorate of Legal and Administrative Information (Prime Minister), Ministry for Associative Life

Would you like to know how the amount of the contribution to an association is determined, its periodicity, but also the consequences of non-payment of the contribution? We present you with the information you need to know.

The membership fee is an amount of money paid by members of an association to participate in its operation.

The statutes of the association provide, in principle, for the competent body (bureau, board of directors, general meeting,...) to fix the amount of the contribution. They also provide for the frequency and maturity of the payment (e.g. quarterly).

The statutes may, for example, lay down:

  • the same contribution amount for all members
  • or a variable amount by categories of members
  • and/or a contribution amount fixed or proportional to an index.

However, some categories of associations are not free to set the amount of their contribution (e.g. approved communal hunting associations).

Warning  

if the directors fix the amount of contributions in the articles of association and decide to change it, they must change statuses as with any change.

The frequency and maturity of payments are laid down in the statutes (or by the rules and regulations).

The payment of a contribution is not necessarily annual, nor necessarily made at the beginning of a calendar or school year.

Rules and regulations A partial or total refund of contributions may be provided for in the statutes or in the In particular in the following cases:

  • Moving
  • Loss of income
  • Death of limb

If you do not pay the contribution provided for in the articles, you may be excluded from the association.

The statutes may specify the procedure for exclusion.

If the statutes do not provide for anything, a formal notice by registered letter with acknowledgement of receipt is sent to you. You will be asked to pay the contribution within a reasonable time.

The mail must also inform you that failure to pay your membership fee will result in your exclusion from the association.

If, after this notice, you do not pay your fee, a new registered mail with acknowledgement of receipt is sent to you. You will then be informed of your exclusion and the reasons.

Conditions

If you make a contribution to a general interest bodyHowever, you may be entitled to a tax reduction.

To do this, the organization must meet one of the following 2 criteria:

  • Have a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural character
  • Or to contribute to the promotion of the artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge.

Warning  

if the contribution entitles you to receive direct or indirect consideration in the form of goods or services, you won't be entitled tax reduction.

Amount

The amount of the tax cut depends on whether you are an individual or a company.

Individual

The tax reduction is 66% the amount of the contributions.

The reduction shall apply up to 20% taxable income.

Company

The amount of the tax reduction is equal to 60% of the amount of contributions up to €20,000 or 5 if the latter amount is higher, per thousand of the turnover.

The association gives you a tax receipt.

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