search

liberapay / liberapay.com

Source code of the recurrent donations platform Liberapay
https://liberapay.com/
1.67k stars 215 forks source link

Provide tax-compliant donation receipts #383

Open MartinDelille opened 8 years ago

MartinDelille commented 8 years ago

It'll be nice to handle automatic CERFA generation for project that can benefit it. Of course this is totally specific to France, but it could be a starting point.

Here is the CERFA document: https://www.impots.gouv.fr/portail/files/media/1_metier/2_professionnel/EV/2_gestion/230_association/titre_dons_organisme_interet_general.pdf

We'll need real users identity (not pseudo).

Changaco commented 8 years ago

Tagging as Blocked by #271.

MartinDelille commented 8 years ago

I don't think it is related to revealing the identity. I think the real identity should be an option that could be keep hidden and used only for the CERFA generation.

Changaco commented 8 years ago

Delivering the receipt to the donor requires revealing their identity to the nonprofit that received the money. #271 is about breaking anonymity in a different way though, so I guess this is a related but separate issue.

MartinDelille commented 8 years ago

Yes indeed!

ArchangeGabriel commented 6 years ago

For instance Framasoft is a “public utility” non-profit organization in France, so you can have a refund on your taxes up to 66 % of your donation to them. But not through Liberapay, which is a blocker for me to use this service when it comes to giving to such organizations.

Changaco commented 5 years ago

Relevant blog post from Donorbox: How to Create a 501(c)(3) Tax-Compliant Donation Receipt.

tanius commented 4 years ago

Another relevant data point: Intra-EU tax-deductible donations are possible. There is a decision no. C-318/07 from 2009-01-27 by European Court of Justice (ECJ) that basically says that tax-deductible donations to charitable organizations must be possible independent of whether the recipient is inside the same member state or in a different member state of the European Union.

It seems that this is not yet really relevant in practice, as one would still have to prove that a charitable organization registered in one country would also be considered charitable according to the laws of ones own jurisdiction. But still – there is at least in principle a way to have tax-deductible donations going to other EU member states.

Changaco commented 2 years ago

French nonprofits which provide the kind of receipts this issue is about are now obligated to declare them to the state.

Associations : obligation de déclaration des dons et reçus avant le 31 décembre 2022

A warning about that should be added to Liberapay once generating the receipts is implemented.