[meta] tax exemption for donations

[lfaucon]

• Focus on France first
• Check for switzerland too

[GresilleSiffle]

We can contact the Ministère des finances in France to ask them the authorization to deliver "reçus fiscaux" to donors residing in France.

We could follow this plan in the mail:

• describe our non lucrative activity (participatory research project about algorithms / AI / science)
• describe the disinterested management of the association (all the money is used to fund research and develop digital common goods)
• explain that we have a wide circle of beneficiaries (mostly French)
• etc. (more info on Discord)

See: https://www.economie.gouv.fr/cedef/association-reconnue-interet-general

[GresilleSiffle]

In order to be recognized as an association acting in the public interest in Switzerland, the association must explicitly contact the tax authorities of its canton.

If the request is accepted, the donors will be able to benefit from a tax reduction as long as they give a certain amount per year. In Vaud, it's 100 francs per year, it may be different in other cantons.

The conditions to be met and the procedure to follow for the canton of Vaud is described here (in French): https://www.vd.ch/themes/etat-droit-finances/impots/impots-pour-les-societes/exoneration-fiscale

Note it may be required to slightly rework the statuses of the association to include explicit clauses as described in the link above.

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In Bern, it looks like the donations given to cultural associations don't allow the donors get a tax reduction. If we rework the statuses, let's be sure that our goals are scientific research / knowledge sharing / and creation of digital common goods.

https://www.taxinfo.sv.fin.be.ch/taxinfo/display/taxinfofr/Exon%C3%A9ration+fiscale+des+personnes+morales

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I'm not sure I fully understand the situation in Genève. It looks like only donations > 300 chf per year allow the donors to get a tax reduction, but the wording is not clear to me.

• https://www.ge.ch/impot-associations-fondations/demander-exoneration-fiscale
• https://www.ge.ch/document/506/telecharger

[GresilleSiffle]

I will check the different requirements for donators, according to their canton.