The Aillagon Act (2003-709), of the 1st of April 2003, and the TEPA Act (2007-1223) of the 21st of August 2007, concerning work, employment and purchasing power, include provisions for contributing to the financing of higher education and research in return for tax reductions.
Rouen Business School is a higher education institution which, in January 2008, became an autonomous legal entity with the status of a 1901 (non-profit-making) Association.
Because of this, donations may benefit from one or another of the following tax reductions :
|
Personal Income Tax |
> |
Tax reduction equal to 66% of the sum donated up to a limit of 20% of your taxable income. Example : a donation of 1 000 € will cost you only 340 € after reduction of 660 € in your income tax. Timing : before the 31st of December 2010 for the 2010 tax return |
|
Wealth Tax |
> |
Tax reduction equal to 75 % of the sums donated up to a limit of 50 000 €. Example : a donation of 1 000 € will cost you only 250 € after reduction of 750 € in your wealth tax. |
|
Company Tax |
> |
Tax reduction equal to 60 % of the sums donated up to a limit of 0.5% of turnover. Example : a donation of 10 000 € will cost the company only 4 000 € after tax reduction. |
For donations in the form of shares, stock options or temporary usufruct, please contact us.
|
|
|
Within two weeks of the date of reception of your payment, you will receive a tax receipt by mail. This can be attached to your tax return form.
|
Your donation |
After income tax reduction |
After wealth tax reduction |
|
100 € |
34 € |
25 € |
|
250 € |
85 € |
62,50 € |
|
500 € |
170 € |
125 € |
|
1 000 € |
340 € |
250 € |
|
2 500 € |
850 € |
625 € |
|
5 000 € |
1 700 € |
1 250 € |