The public call for generosity is to solicit donations from the public.

In principle, all organizations can apply for it, but in practice, it is mainly associations and foundations recognized as being of public interest that use it.

To make a public appeal for generosity, the association must intervene to support a scientific, social, family, humanitarian, philanthropic, educational, sports, cultural or environmental cause.

If the leaders of the association have already appealed to the public generosity and the amount of donations collected has exceeded €153,000 during one of the 2 drills of the current financial year, a prior declaration is necessary.

A template is available:

Statement of Appeal for Public Generosity Model

If you make more than one call in the same year, you can make a statement annual. But if these campaigns are for different purposes, you need to mention that in the statement.

The declaration is made at the prefecture of the department where the head office of the association is located (or at the prefecture of Paris if the head office is in Paris).

In French Guiana, Martinique, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, the application is made to the representative of the State in the territorial collectivity.

The declaration shall include in particular the following:

• Name of the association or foundation
• Legal form
• Head office
• Names, forenames and domicile of its representatives
• National Register of Associations (NAS number) identification number or, where applicable, the identification number of the company register

Where the call is launched by several associations or foundations or by one body on behalf of several, the prior declaration shall specify the conditions for the distribution of the resources collected.

The declaration may also provide that a part of the resources collected be paid to bodies other than the organizers of the call (associations, foundations) and allocated to research or social actions.

In this case, the declaration shall specify the following information:

• Criteria for allocating the share of resources collected not returned to the organizing bodies
• Body responsible for allocating these funds among the recipient organizations

This information is brought to the public's attention (by means of a display, television information, via the Internet, etc.).

The declaration shall specify, for one or possibly more periods of appeal in the same year, the objectives pursued per appeal. If you plan to launch a call whose objectives are not set out in the declaration, you must first make a supplementary declaration.

Once you have appealed to public generosity and when the amount of donations collected exceeds €153,000 during one of the 2 drills for the current fiscal year, you must establish a annual use account of the resources collected.

What should the annual employment account specify?

The annual use account of the resources collected shall specify in particular the allocation of grants by type of expenditure.

A template is available:

Template for the annual employment account of resources collected from the public

Your annual accounts should include the following:

• Balance Sheet
• Profit and loss account
• Annex including the annual employment account of the resources collected from the public.

Where to deposit the employment account?

You must deposit this employment account at your headquarters and make it publicly available by any means.

Can you be checked?

The Court of Auditors may ask you, when you have made a public appeal for generosity, to communicate your accounts to it. The Court of Auditors checks whether the employment donated is appropriate for the purpose of the appeal.

If you fail to comply with one of its obligations, you are liable to a fine of €1,500. This amount may be €3,000 in case of a repeat offense (i.e. if you have failed to comply with these obligations on several occasions).