{"id":9983,"date":"2024-04-15T00:00:00","date_gmt":"2024-04-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-pour-dons-societes-associations\/"},"modified":"2024-04-15T00:00:00","modified_gmt":"2024-04-14T22:00:00","slug":"reduction-dimpot-pour-dons-societes-associations","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-dimpot-pour-dons-societes-associations\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t pour dons : soci\u00e9t\u00e9s = associations ?"},"content":{"rendered":"<p>Les soci\u00e9t\u00e9s coop\u00e9ratives d\u2019int\u00e9r\u00eat collectif (SCIC) ont pour objet la fourniture de biens et de services d\u2019int\u00e9r\u00eat collectif qui pr\u00e9sentent un caract\u00e8re d\u2019utilit\u00e9 sociale. Dans ce cadre, leur activit\u00e9 peut \u00eatre non lucrative. D\u2019o\u00f9 la question d\u2019un d\u00e9put\u00e9 qui se demande si les dons effectu\u00e9s \u00e0 leur profit permettent de b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t pour dons\u2026<\/p>\n<h2>Dons au profit des SCIC = r\u00e9duction d\u2019imp\u00f4t ?<\/h2>\n<p>Les dons r\u00e9alis\u00e9s par un particulier au profit d\u2019un organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral peuvent, toutes conditions remplies, ouvrir droit \u00e0 une r\u00e9duction d\u2019imp\u00f4t sur le revenu (IR) dite \u00ab r\u00e9duction d\u2019imp\u00f4t pour dons \u00bb.<\/p>\n<p>Une question se pose alors : les soci\u00e9t\u00e9s coop\u00e9ratives d\u2019int\u00e9r\u00eat collectif (SCIC) peuvent-elles \u00eatre consid\u00e9r\u00e9es comme un \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb ?<\/p>\n<p>Pour rappel, les SCIC ont pour objet la fourniture de biens et de services d\u2019int\u00e9r\u00eat collectif qui pr\u00e9sentent un caract\u00e8re d\u2019utilit\u00e9 sociale. Dans ce cadre, elles peuvent avoir une activit\u00e9 lucrative ou non lucrative.<\/p>\n<p>Un d\u00e9put\u00e9 demande donc au Gouvernement si les SCIC dont l\u2019activit\u00e9 n\u2019est pas lucrative peuvent \u00eatre consid\u00e9r\u00e9es comme un \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t pour dons.<\/p>\n<p>Les SCIC \u00e9tant \u00e0 mi-chemin entre la soci\u00e9t\u00e9 et l\u2019association, il demande, en outre, si l\u2019absence de lucrativit\u00e9 pourrait \u00eatre recherch\u00e9e par application d\u2019un raisonnement en 3 \u00e9tapes, \u00e0 l\u2019instar de celui existant pour les associations, qui consiste :<\/p>\n<ul>\n<li>\u00e0 s\u2019interroger sur la gestion int\u00e9ress\u00e9e ou non de la SCIC ;<\/li>\n<li>si la r\u00e9ponse est n\u00e9gative, \u00e0 regarder si la SCIC est en concurrence avec des entreprises du secteur marchand ;<\/li>\n<li>et si la r\u00e9ponse est positive, \u00e0 v\u00e9rifier si la SCIC exerce dans des conditions similaires \u00e0 celles des entreprises.<\/li>\n<\/ul>\n<p>Interrog\u00e9, le Gouvernement rappelle que les SCIC sont des soci\u00e9t\u00e9s anonymes (SA), des soci\u00e9t\u00e9s par actions simplifi\u00e9e (SAS) ou encore des soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) \u00e0 capital variable qui, selon la loi fiscale, ont un caract\u00e8re lucratif en raison de leur forme juridique, quelle que soit la nature de leurs activit\u00e9s.<\/p>\n<p>En conclusion : non, les dons et versements au profit des SCIC ne sont pas \u00e9ligibles \u00e0 la r\u00e9duction d\u2019imp\u00f4t pour dons puisque ces soci\u00e9t\u00e9s pr\u00e9sentent un caract\u00e8re lucratif \u00e0 raison de leur forme juridique.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-8011QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Studer, Assembl\u00e9e nationale, du 9 avril 2024, no 8011<\/a> : \u00ab Ouverture du b\u00e9n\u00e9fice des dons et du m\u00e9c\u00e9nat faits aux SCIC \u00bb<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-d-impot-pour-dons-societes-associations\" target=\"_blank\" rel=\"noopener\">R\u00e9duction d\u2019imp\u00f4t pour dons : soci\u00e9t\u00e9s = associations ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/dons.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les soci\u00e9t\u00e9s coop\u00e9ratives d\u2019int\u00e9r\u00eat collectif (SCIC) ont pour objet la fourniture de biens et de services d\u2019int\u00e9r\u00eat collectif qui pr\u00e9sentent un caract\u00e8re d\u2019utilit\u00e9 sociale. Dans ce cadre, leur activit\u00e9 peut \u00eatre non lucrative. D\u2019o\u00f9 la question d\u2019un d\u00e9put\u00e9 qui se demande si les dons effectu\u00e9s \u00e0 leur profit permettent de b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t pour dons\u2026<\/p>\n","protected":false},"author":0,"featured_media":9984,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9duction d\u2019imp\u00f4t pour dons : soci\u00e9t\u00e9s = associations ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-pour-dons-societes-associations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t pour dons : soci\u00e9t\u00e9s = associations ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les soci\u00e9t\u00e9s coop\u00e9ratives d\u2019int\u00e9r\u00eat collectif (SCIC) ont pour objet la fourniture de biens et de services d\u2019int\u00e9r\u00eat collectif qui pr\u00e9sentent un caract\u00e8re d\u2019utilit\u00e9 sociale. 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