{"id":16538,"date":"2023-03-15T12:00:00","date_gmt":"2023-03-15T11:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2023\/03\/15\/associations-un-nouveau-modele-de-recu-fiscal-pour-les-dons-des-particuliers\/"},"modified":"2023-05-12T12:02:16","modified_gmt":"2023-05-12T10:02:16","slug":"associations-un-nouveau-modele-de-recu-fiscal-pour-les-dons-des-particuliers","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/03\/15\/associations-un-nouveau-modele-de-recu-fiscal-pour-les-dons-des-particuliers\/","title":{"rendered":"Associations\u00a0: un nouveau mod\u00e8le de re\u00e7u fiscal pour les dons des particuliers"},"content":{"rendered":"<p>Les particuliers qui consentent des dons \u00e0 certaines associations peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu \u00e9gale \u00e0 66\u00a0% de ces versements, retenus dans la limite de 20\u00a0% du revenu imposable. Ce taux \u00e9tant port\u00e9 \u00e0 75\u00a0% pour les dons, retenus dans la limite de 1\u00a0000\u00a0\u20ac, aux associations qui proc\u00e8dent \u00e0 la fourniture gratuite de repas \u00e0 des personnes en difficult\u00e9, contribuent \u00e0 favoriser leur logement ou, \u00e0 titre principal, leur fournissent gratuitement des soins.<\/p>\n<p>Par ailleurs, les dons consentis \u00e0 certains organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral (associations interm\u00e9diaires, entreprises adapt\u00e9es, ateliers et chantiers d\u2019insertion\u2026) ouvrent droit pour les contribuables redevables de l\u2019imp\u00f4t sur la fortune immobili\u00e8re\u00a0(IFI) \u00e0 une r\u00e9duction d\u2019imp\u00f4t de 75\u00a0% du montant des dons, une r\u00e9duction plafonn\u00e9e \u00e0 50\u00a0000\u00a0\u20ac.<\/p>\n<p>Pour que ces contribuables b\u00e9n\u00e9ficient de leur avantage fiscal, les associations doivent leur d\u00e9livrer un re\u00e7u fiscal conforme au mod\u00e8le \u00e9tabli par l\u2019administration\u00a0(n\u00b0\u00a02041-RD).<\/p>\n<p>Un mod\u00e8le qui vient d\u2019\u00eatre mis \u00e0 jour (<a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2041-rd\/2023\/2041-rd_4298.pdf\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">Cerfa n\u00b0\u00a011580*05<\/a>).<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 savoir :<\/span> l\u2019association n\u2019est pas contrainte d\u2019utiliser le formulaire de re\u00e7u \u00e9tabli par l\u2019administration. Toutefois, le re\u00e7u qu\u2019elle d\u00e9livre doit comporter toutes les mentions figurant sur ce mod\u00e8le.<\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration a r\u00e9cemment actualis\u00e9 le mod\u00e8le du re\u00e7u fiscal d\u00e9livr\u00e9 par les associations aux particuliers leur consentant des dons.<\/p>\n","protected":false},"author":5,"featured_media":16539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-16538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=16538"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16538\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16539"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}