Notarised donations
Another way to support smallholder families
By making a notarised donation to AVSF, you can support the development of smallholder farming to help overcome food and ecological challenges now and in the future. Your gesture will help AVSF’s experts train, advise and bring together thousands of smallholder families that are committed to protecting ecosystems and promoting the development of their respective communities.
What is a notarised donation?
Unlike a legacy, a notarised donation allows you to transfer ownership of an asset to AVSF during your lifetime. The donation is immediate and very simple to perform, and it must be drawn up by a notary. You may use a notarised donation to give:
- an asset (or “gift”) that you own on the day the donation is made: building, land, business, copyright, sum of money, etc.; or
- a share of an asset that you own as part of a joint-ownership agreement (legal situation where joint owners hold the same rights, in equal or unequal shares), etc.
How do I make a notarised donation to AVSF?
A notarised donation must be formalised in a notarised deed. It must then be accepted by the beneficiary, in this case AVSF.
There are several different types of notarised donation, each presenting tax benefits for the donor (reduction in income tax or real-estate wealth tax) and the beneficiary.
Donation of a wholly owned asset: the donor donates an asset (movable, immovable or financial) to an association during his or her lifetime. For this type of donation, notary fees must be paid and the deed is irrevocable.
Donation of a jointly owned asset: the donor donates his or her share of a jointly owned asset.
Donation with reservation of usufruct: the donor transfers the bare ownership of an asset to AVSF but reserves the right to receive income from the asset.
Temporary donation of usufruct: AVSF receives the income from an asset temporarily (portfolio of real-estate investments, rent, etc.) for a duration of at least three years.
Donation of inheritance: the donor gives all or part of the assets he or she inherits to an organisation of his or her choice. The transfer must be made within six months of the death of the testator (spouse, parent, etc.) and gives eligibility for a reduction in inheritance tax up to the value of the assets given to the association or beneficiary organisation.
What are the tax benefits for making a notarised donation?
Income tax
By making a notarised donation to AVSF, you can deduct 66% of the total amount donated from your income tax, up to 20% of the taxable income for your tax household.
Please note: to receive a tax break, you must fill in the “UF” box on your tax return and indicate the amount you donated to associations, non-profit organisations or organisations authorised to receive donations and legacies.
To be taken into account in the calculation of your tax, the donation must have been made between the deadline for submitting your tax return for the previous year and the deadline for submitting your tax return for the current year. Once the donation has been received, the beneficiary organisation gives the donor a receipt as proof of the donation, which may be presented to the tax authorities.
As an officially recognised non-profit association, AVSF is authorised to receive legacies, donations and funds from life insurance products, and is exempt from inheritance tax. AVSF uses all the funds it receives to carry out its missions.
Have a question?
Nina Cloiseau, Head of donor services, is here to help.
Phone : +33 (0)1 43 94 72 36
E-mail : donateur@avsf.org
Post: Service Donateur, AVSF, 45 bis avenue de la belle Gabrielle, 94 736 Nogent sur Marne, France.
