Which tax reduction applies to a donation, a membership fee or a purchase?
The tax reduction depends on what you actually paid, not on the product you paid for. A pure donation entitles you to a 66% reduction (or 75% for certain organisations providing aid to people in difficulty), within certain limits. A membership fee or a shop purchase, on the other hand, does not in principle entitle you to this reduction, because you receive something in return for your payment: only a donation, without any real counterpart, qualifies.
On Donoor, when a membership fee or a purchase also includes a donation, the platform automatically separates the two amounts: only the "donation" portion appears on the tax receipt.
The reduction rate for a donation
In France, a donation to a charity of general interest entitles you to an income tax reduction. The rate depends on the type of beneficiary organisation:
| Beneficiary organisation | Rate | Cap |
|---|---|---|
| Organisation of general interest (most associations, including religious ones) | 66% | 20% of your taxable income |
| Organisation providing free aid to people in difficulty (meals, housing, healthcare) or aid to victims of domestic violence | 75% | €2,000 of cumulative donations per year for donations made in 2026 (a separate cap, distinct from the 20% above) |
For the 75% band, the 20% cap on taxable income does not apply: it is the euro cap that counts. Beyond that cap, the excess of your donations to this type of organisation falls under the 66% rate, within the limit of 20% of your taxable income. If your donations still exceed this 20% cap, the excess is not lost: it can be carried forward over the following 5 years.
Good to know: for a donation to qualify for the reduction, it must be made without any real counterpart. A symbolic benefit (voting rights at the general meeting, the association's newsletter) is not considered a counterpart.
Is a membership fee tax-deductible?
By default, no: a membership fee generally gives rise to a counterpart, for example access to the association's activities, which excludes the tax reduction provided for in Article 200 of the General Tax Code (CGI). However, if the association considers that the membership fee is comparable to a donation without a real counterpart and that it is eligible for tax receipts, it may activate deductibility for that membership rate.
On Donoor, when a membership includes paid options at the time of purchase, for example a shirt, a meal or a licence, their price is deducted from the deductible amount before the receipt is issued, even if the association has marked the rate as deductible. A legal tolerance exists for counterparts of low value, such as a greeting card or a badge, up to about a quarter of the amount paid and a modest annual ceiling; Donoor does not apply it and systematically deducts the price of any paid option, in order to remain on the safest side for your association. Associations offering online memberships usually set out this detail on their Membership page.
Does a shop purchase entitle you to a tax receipt?
No. A purchase is a counterpart: you receive goods in exchange for your payment, which excludes the tax reduction under Article 200 of the CGI. The same applies to an event ticket or a membership rate not marked as deductible.
However, if you add a donation when paying for your order, that part is a genuine donation without a counterpart: it entitles you to a tax receipt if the association is eligible and has activated the service for this type of collection. Donoor automatically separates the two amounts: the price of the item, ticket or membership on one side, the additional donation on the other, which alone appears on the receipt. The same principle applies to a purchase from an association's online shop.
Important: a concert ticket, a shop item or a membership without an additional donation never entitles you to a tax receipt, even if the association selling them is authorised to issue receipts for its donations.
Finding your receipt and keeping it
On Donoor, each eligible donation generates its own tax receipt, sent automatically by email. You can also find it at any time in your donor area, under My donations, where a Tax receipt column lets you preview and download it for each donation. Keep this document: the tax authorities may ask you for it. The full procedure is set out in how to obtain your tax receipt, and the declaration itself in how to declare a donation to the tax authorities online.
Key takeaways
- A donation without a counterpart entitles you to a 66% income tax reduction (75% for certain organisations providing aid to people in difficulty, up to €2,000 per year for donations made in 2026).
- A membership fee or a shop purchase does not entitle you to this reduction: you receive something in return for your payment.
- If you add a donation when paying for a membership, a ticket or a purchase, only that additional part is deductible, and Donoor separates it automatically from the rest.
- Paid membership options (shirt, meal, licence) always reduce the deductible amount on the receipt.
- Your tax receipts are available at any time under My donations, in your donor area.