Law Coluche

The finance law for 1989, voted on December 23rd 1988, is known under the name of law or amendment Coluche in reference to the founder of the Restaurants of the Heart. Its official name is article 238 (a) of the General Tax Code .
It creates an additional tax deduction for certain associations, caritative and humanitarians known as “organizations of assistance to the people in difficulty” (Resto du coeur, Croix-Rouge, Compagnons of Emmaüs, Popular help and all associations providing of food, the care or a housing with the people in difficulty).
The Coluche amendment is regarded as one of the leading causes of the favor whose the actions enjoy fight against exclusion near the French givers. It is what highlighted the study undertaken for the Fondation of France by Jacques Malet, rapporteur with the Court of Auditors, on the gifts with works declared by the French hearths at the time of the year 1996: associations nonconcerned by the device “Coluche” recorded there a fall of the gifts of 1,44%, after that of 4% in 1995, in a context of scandals and embezzlements (Association for research against cancer, Sidaction…). The gifts with associations profiting from the Coluche amendment, in continuous increase since 1990, exploded in 1996: hardly higher than 50 franc million in 1990, their amount had passed to more than 400 million six years later. In June 1996, the deduction had passed from 50 to 60%, and the ceiling from 1.000 to 2.000 francs.
a new survey carried out in 2004 by the Fondation of France however revealed a fall of 10% of the gifts to the associations since the beginning of the years 2000. It is in this context that a new raising of the tax incentive intervened, passing from 60% to 66% of the paid amount, at the same time as the tax cut for the whole of the gifts to works (from 50% to 60%).

La law Borloo of January 18th 2005 of programming for social cohesion made pass the rate of this deduction from 66% to 75%. The State thus takes responsibility for its three quarters of the gift for the taxpayers subjected to the Income tax within the limit of the ceiling (488 euro for the gifts poured in 2007). The Minister for Social cohesion intends to make a gesture in direction of the people in difficulty during one time of high Chômage. On the whole, the tax expenditure related to these two mechanisms would rise to 580 million euros in 2004, against 460 million in 2003. The cost of the Borloo amendment is not yet known.
At the time of the debates around the bill of social cohesion, the members of Parliament wanted to maintain the distinction between the “gift Coluche” and the other modes of gifts. Many associations, relayed by organizations like the National union of the organizations calling upon the generosity of the public, have on their side denounced the introduction of a “two-speed generosity”: the distribution of meal to the people in great precariousness does not constitute in their eyes a cause more necessary than the assistance to maltreated childhood, with the dependant Elderly, the international assistance or the support for the Medical research.

See too

:Category: Association or philanthropic organization French
: Category: French association or organization

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