The tax receipt for donations to a mosque
The funding of a mosque rests above all on the generosity of the faithful. The tax receipt is a powerful lever to mobilise it: it lets the donor reduce their tax, which encourages more regular and larger donations. But the structure still has to be entitled to issue them.
In the golden age, collective generosity funded hospitals, the bimaristans, often open to all and free for the sick. Supporting a common work through giving is an old and structuring act.
The principle
When a body is eligible, the donation it receives gives a right, for the one who gives, to a tax reduction. The body then issues a tax receipt, which the donor keeps. It is this mechanism that makes the donation more attractive, at no cost to the project.
For a private individual: article 200 of the tax code
Donations made by a private individual to a religious association of the 1905 law give a right to an income-tax reduction of 66 % of the amount paid, within the limit of 20 % of taxable income. Religious and charitable associations are expressly named by article 200 of the general tax code. Note that it is a reduction and not a tax credit: a non-taxable person draws no tax advantage from it.
For a company: article 238 bis of the tax code
Corporate patronage falls under article 238 bis. The tax reduction is 60 % of the donation for the fraction up to 2 million euros, then 40 % beyond, capped at 20,000 euros or 5 per thousand of turnover where the latter is higher. Any excess carries over to the following financial years.
| Donor | Rate | Cap | Reference |
|---|---|---|---|
| Private individual | 66 % | 20 % of taxable income | art. 200 of the tax code |
| Company | 60 % (then 40 % above 2 M€) | 20,000 € or 5 ‰ of turnover | art. 238 bis of the tax code |
Who can issue a tax receipt?
The clearest route is the religious association of the 1905 law, targeted directly by the texts. For an association under the 1901 law whose purpose is purely religious, eligibility is less obvious: worship does not figure as such among the general-interest activities that open the right to a tax receipt. If your structure is a 1901, have its situation checked, and consider a tax ruling to obtain a written position from the administration before issuing receipts. The choice of status therefore plays a direct role: we explain it in the guide 1901 or 1905.
A few conditions to meet
- The donation must be made with no real consideration for the donor.
- The management of the association must be disinterested.
- The receipt must state the required information and correspond to a real payment.
- Issuing receipts without being eligible exposes you to a tax fine.
Frequently asked questions
Do donations to a mosque give a right to a tax reduction?
Yes when the structure is a religious association of the 1905 law, expressly targeted by article 200 of the general tax code. The private donor then benefits from a tax reduction of 66 % of the donation, within the limit of 20 % of their taxable income.
What is the amount of the tax reduction?
For a private individual, the reduction is 66 % of the amount given, capped at 20 % of taxable income (article 200 of the tax code). For example, a donation of 100 euros gives a right to 66 euros of reduction. For a company, the patronage of article 238 bis gives 60 % of the donation, within the limit of 20,000 euros or 5 per thousand of turnover.
Can an association under the 1901 law issue tax receipts?
It is not automatic. Article 200 targets religious and charitable associations, as well as general-interest bodies. An association under the 1901 law whose purpose is purely religious does not fall into these categories by default. Before issuing receipts, it is prudent to secure eligibility, if needed through a tax ruling with the administration.
Does a non-taxable person have an interest in giving?
In tax terms, no, because it is a tax reduction and not a tax credit. A person who pays no income tax therefore recovers nothing. The donation obviously keeps all its value for the project, but the tax advantage only plays for taxable taxpayers.
What does an association risk if it issues receipts wrongly?
Issuing tax receipts without being eligible exposes the association to a tax fine. This is why you must make sure upstream that the structure indeed meets the conditions, rather than putting it right afterwards.
To go further
This guide complements our overview page, Building a mosque in France, and the Town hall & financing area that links your project to the collection channels.