A tax receipt is a document issued by a general interest organization attesting that a donation has been made and which entitles you to the tax reduction granted by legislation.

For an organization to issue a tax receipt, there are a few conditions that must be met:

· It must be a non-profit association

· The association must have a philanthropic, educational, scientific, scientific, scientific, scientific, social, social, humanitarian, sporting, family, cultural nature, or promotion of the artistic heritage

· Management must be disinterested in the sense of the tax instruction of December 18, 2006

· The association should not be limited to a limited circle of people

To benefit from the tax reduction attached to donations, taxpayers must be able to prove a tax receipt issued by the organization receiving the payment.

 

The tax receipt as an official document must comply with numerous rules.

Here is a quick overview of all the mandatory information, as well as a summary infographic!

 

The tax receipt can be sent by post or email. It is a standardized document such as CERFA which must be kept for at least 6 years by associations. The size of the document must be between 10cm x 21cm and 21cm x 30.5cm. The structure is rather free, it is possible to add logos or the name of the association easily.

On the other hand, a lot of information is mandatory.


First, you need to make the unique order number visibly appear with a trackable and intangible chronology.

This is followed by the information of the donor, his name, surname and address. The document is the same for an individual or professional donor.

We also find the identity of the association, its full name, its address and the type of association.

For the document to be valid, it must be made to reflect the quality of the organization. We very often find “Organization of general interest” for associations under the 1901 law, but it is also necessary to indicate the date of the decree and the publication in the official journal of the recognition of the status of public utility organizations.

Afterwards, information related to payments must be displayed. The date in dd/mm/yyyy format, the nature of the payments and the amounts.

If the tax receipt is sent by post, the amounts must appear in numbers and letters. On the other hand, it is now possible to show amounts surrounded by 3 asterisks stuck for electronic tax receipts.

 

Finally, the date of the issue and the signature and function of the signatory must be shown. Only the president or treasurer of the association are authorized to sign.

 

Gonexa can assist you in managing and generating your tax receipts on Salesforce. Do you have a project or questions? Contact us.

 

NB: This document is provided for information purposes only. We do not guarantee the completeness of the information, nor that it is up to date with applicable regulations. Finally, the information given can in no way be a substitute for legal advice.