Can a mosque issue tax receipts for donations?
Yes, a mosque can issue tax receipts for the donations it receives, provided it meets the same criteria as any other association: being a religious association duly registered, or being recognised as an organisation of general interest. Being a place of worship is not enough on its own, nor is it an obstacle.
There are therefore two possible routes, and they do not combine: the declaration of religious status with the prefecture, under the law of 9 December 1905, or recognition as an organisation of general interest within the meaning of Article 200 of the General Tax Code. In both cases, your association remains solely responsible for its eligibility, not Donoor.
The two possible statuses for a mosque
Mosque organised as a religious association (1905 law)
A religious association has the exclusive purpose of practising a faith. It must have at least seven adult members, domiciled or resident within its religious district, and submit its financial management to the approval of its general meeting each year. Its funding remains open: membership fees, collections and donations are permitted, but rental income from its buildings cannot exceed half of its annual resources, and it may not receive any public subsidy, except for the repair or accessibility of a building.
To benefit from this status, the association must declare its religious status to the representative of the State in the department. The latter has two months to object, particularly if the legal conditions are not met. Without objection, the benefits are granted for a period of five years, renewable by a new declaration.
Mosque organised as a simple association under the 1901 law
Many mosques in France in fact operate as an ordinary association under the 1901 law, without having made a declaration of religious status. They may then request tax receipts through the general route of general interest, by meeting three cumulative conditions.
The three conditions of general interest
- A recognised field. The activity falls within one of the fields listed by law: social, educational, humanitarian, cultural, sporting, family, environmental, among others. The "religious" character is not listed as such: it is the religious declaration route, above, that specifically covers it.
- Disinterested management. No profit-making aim, directors who are not paid beyond what the law allows, and no activity carried out in competition with a business in the same sector.
- No restricted circle. The association must not act solely for the benefit of a small group, a family or its own members.
Important: take care with the wording of the social purpose in your articles of association. Wording centred on "our community" or "our members" may be interpreted as a restricted circle, even if the activity in fact benefits a wider public. No public register says whether an association is entitled to issue tax receipts: it is for the association to ensure its eligibility, and it alone bears responsibility in the event of an error.
How to tell whether your mosque is eligible?
If in doubt, you can request a tax ruling (rescrit fiscal) from the tax authorities: a free written position which protects you in the event of a later audit. The response time can be long; it is best to plan ahead before promising receipts to your donors.
On Donoor, eligibility is checked when you activate the tax receipts service, under Settings › Tax receipts: the Donoor team reviews the documents you provide (RNA or SIRET number, social purpose, religious declaration where applicable), without transferring responsibility for eligibility. The full steps are described in how to activate tax receipts.
| Mosque status | Main condition | Duration |
|---|---|---|
| Religious association (1905 law) | Religious status declaration accepted by the representative of the State | 5 years, renewable by a new declaration |
| Association of general interest (1901 law) | Recognised field, disinterested management, no restricted circle | No fixed duration; to be reviewed if the articles or activity change |
| Association without either of these statuses | — | Can receive donations, but cannot issue a tax receipt |
Can you collect donations without being authorised for tax receipts?
Yes. Any mosque can collect donations online with Donoor, via fundraiser, payment link or QR code, whether or not it is authorised to issue tax receipts. The tax receipt is a separate service, which only recognised associations can activate. Without it, fundraising works normally: the donations are simply not tax-deductible for the donor. See also how to organise a donation drive for a mosque.
What tax relief for the donor?
For a donation to an authorised mosque, the applicable rate is in principle 66% of the amount paid, up to 20% of the donor's taxable income. A rate of 75% also exists, but it remains reserved for specific categories of organisations providing help to people in difficulty (meals, care, housing) or to victims of domestic violence, with a separate ceiling set at €2,000 of donations per year for 2026: it does not apply merely because an association is religious. Calculation details are explained in can a tax receipt be issued for a membership fee or ticket and on the official page on donations to associations. The question of zakat is dealt with separately in is zakat tax-deductible in France.
Key takeaways
- A mosque can issue tax receipts if it is declared as religious (1905 law) or recognised as being of general interest (1901 law).
- Three cumulative conditions apply to the general interest route: a recognised field, disinterested management, and no restricted circle.
- The declaration of religious status is valid for five years, renewable.
- A mosque can collect donations with Donoor even without being authorised for tax receipts.
- The usual tax relief rate is 66%; the 75% rate applies only to specific categories, not to religious associations in general.