{"id":2758,"date":"2020-11-06T16:05:30","date_gmt":"2020-11-06T14:05:30","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=2758"},"modified":"2020-11-06T16:05:58","modified_gmt":"2020-11-06T14:05:58","slug":"exonerations-et-franchise-une-opportunite-pour-relancer-votre-association","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/","title":{"rendered":"Exon\u00e9rations et franchise : une opportunit\u00e9 pour relancer votre association"},"content":{"rendered":"<section class=\"container-wrap main-color\">\n<div id=\"main-container\" class=\"container\">\n<div class=\"row\">\n<div class=\"template-page col-sm-12 tpl-no with-meta\">\n<div class=\"wrap-content\">\n<article id=\"post-901103433\" class=\"clearfix post-901103433 post type-post status-publish format-standard has-post-thumbnail hentry category-actualites-2 category-associations-actualites-2\">\n<div class=\"article-meta\"><span class=\"post-meta\"> <small class=\"meta-author author vcard\"><a class=\"url fn n\" title=\"Afficher tous les messages de Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\" rel=\"author\"><img loading=\"lazy\" decoding=\"async\" class=\"avatar avatar-50 wp-user-avatar wp-user-avatar-50 alignnone photo\" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-150x150.jpg\" alt=\"Colas Amblard\" width=\"50\" height=\"50\" \/> <\/a><\/small><\/span><\/div>\n<div class=\"article-meta\"><span class=\"post-meta\"><small class=\"meta-author author vcard\"><a class=\"url fn n\" title=\"Afficher tous les messages de Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\" rel=\"author\"><span class=\"author-name\">Colas Amblard<\/span><\/a><\/small> | <small><a class=\"post-time\" href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/\" rel=\"bookmark\"><time class=\"entry-date\" datetime=\"2020-10-28T12:24:39+01:00\">28 octobre 2020<\/time><\/a><\/small> <\/span><\/div>\n<div class=\"article-content\">\n<div class=\"pf-content\">\n<p><strong>Durement impact\u00e9es par la situation de crise sanitaire du Covid-19, les associations ont besoin de se relancer. 40 % d\u2019entre elles indiquent en effet pr\u00e9voir \u00e0 six mois une perte de revenus d\u2019activit\u00e9 significative et des difficult\u00e9s de tr\u00e9sorerie li\u00e9es \u00e0 des reports d\u2019activit\u00e9 ou de financement<\/strong><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_1\"><sup id=\"footnote_plugin_tooltip_901103433_1\" class=\"footnote_plugin_tooltip_text\">1)<\/sup><\/a> <strong>. Il est donc urgent de r\u00e9agir !<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Des solutions efficaces existent pour r\u00e9agir face \u00e0 la crise. Cependant, elles n\u00e9cessitent que les institutions sans but lucratif (ISBL) \u2013 associations, fondations et fonds de dotation<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_2\"><sup id=\"footnote_plugin_tooltip_901103433_2\" class=\"footnote_plugin_tooltip_text\">2)<\/sup><\/a> \u2013 renforcent consid\u00e9rablement leurs capacit\u00e9s en mati\u00e8re d\u2019hybridation des ressources et d\u2019optimisation fiscale, \u00e9tant entendu par ailleurs que l\u2019une et l\u2019autre de ces techniques de gestion sont parfaitement indissociables. Certes, un certain nombre d\u2019associations ont d\u00e9sormais bien compris qu\u2019elles devaient s\u2019orienter vers de nouveaux mod\u00e8les \u00e9conomiques<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_3\"><sup id=\"footnote_plugin_tooltip_901103433_3\" class=\"footnote_plugin_tooltip_text\">3)<\/sup><\/a> et de gouvernance<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_4\"><sup id=\"footnote_plugin_tooltip_901103433_4\" class=\"footnote_plugin_tooltip_text\">4)<\/sup><\/a> plus p\u00e9rennes et toujours plus transparents, mais aussi que cette tendance r\u00e9cente constitue un v\u00e9ritable d\u00e9fi<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_5\"><sup id=\"footnote_plugin_tooltip_901103433_5\" class=\"footnote_plugin_tooltip_text\">5)<\/sup><\/a> pour toute une g\u00e9n\u00e9ration de nouveaux dirigeants b\u00e9n\u00e9voles.<\/p>\n<h3><\/h3>\n<h3><strong>R\u00e9affirmer son identit\u00e9 et ses objectifs<\/strong><\/h3>\n<p>En tant qu\u2019organisation \u00e9conomique et humaine, et comme toute autre entreprise, l\u2019association a besoin de comprendre qui elle est \u2013 son identit\u00e9 \u2013 pour savoir o\u00f9 elle va \u2013 ses objectifs. Sans cette \u00e9tape pr\u00e9alable, point de salut, le mod\u00e8le \u00e9conomique envisag\u00e9 pouvant alors rapidement se r\u00e9v\u00e9ler bancal, notamment en raison d\u2019un mauvais positionnement.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>Comprendre qui l\u2019on est\u2026<\/strong><\/em><\/p>\n<p>Pr\u00e9sentes dans un tr\u00e8s grand nombre de secteurs de l\u2019activit\u00e9 humaine, les associations ont cela de commun qu\u2019elles ne peuvent pas distribuer les b\u00e9n\u00e9fices qu\u2019elles r\u00e9alisent \u00e0 leurs membres<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_6\"><sup id=\"footnote_plugin_tooltip_901103433_6\" class=\"footnote_plugin_tooltip_text\">6)<\/sup><\/a> . L\u2019interdiction l\u00e9gale est absolue et ne souffre aucune exception<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_7\"><sup id=\"footnote_plugin_tooltip_901103433_7\" class=\"footnote_plugin_tooltip_text\">7)<\/sup><\/a> . Cependant, ces m\u00eames ISBL disposent d\u2019une pleine et enti\u00e8re capacit\u00e9 en mati\u00e8re \u00e9conomique, voire commerciale<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_8\"><sup id=\"footnote_plugin_tooltip_901103433_8\" class=\"footnote_plugin_tooltip_text\">8)<\/sup><\/a> . Par cons\u00e9quent, l\u2019adjonction de ces deux caract\u00e9ristiques fait d\u2019elles des op\u00e9rateurs socio-\u00e9conomiques tr\u00e8s diff\u00e9rents des soci\u00e9t\u00e9s traditionnelles de type capitalistique, fussent-elles \u00e0 impact social<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_9\"><sup id=\"footnote_plugin_tooltip_901103433_9\" class=\"footnote_plugin_tooltip_text\">9)<\/sup><\/a> :<\/p>\n<ul>\n<li>\u0084\u0084d\u2019une part, parce que ces ISBL fondent intrins\u00e8quement leurs d\u00e9marches autour du principe de propri\u00e9t\u00e9 collective de l\u2019entreprise et de ses r\u00e9sultats, lesquels devront obligatoirement \u00eatre r\u00e9investis dans le projet commun \u2013 la cause associative \u2013, notamment en vue d\u2019am\u00e9liorer les services rendus aux personnes et\/ou les conditions de travail et r\u00e9mun\u00e9rations de leurs salari\u00e9s ;<\/li>\n<li>\u0084\u0084d\u2019autre part, parce que si ces m\u00eames ISBL envisagent de conserver leur statut fiscal d\u2019organisme \u00e0 but lucratif<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_10\"><sup id=\"footnote_plugin_tooltip_901103433_10\" class=\"footnote_plugin_tooltip_text\">10)<\/sup><\/a> tout en cher- chant \u00e0 diversifier leurs ressources, elles devront n\u00e9cessairement \u00e9viter de verser vers le \u00ab tout lucratif \u00bb. \u00c0 ce stade, d\u00e8s lors, il importe de s\u2019interroger : de quels moyens dispose-t-on ? Que repr\u00e9sentent-ils dans le budget associatif ? Dispose-t-on de moyens suffisants et de la connaissance n\u00e9cessaire pour le faire \u00e9voluer ? Et, enfin, jusqu\u2019o\u00f9 est-on pr\u00eat \u00e0 aller dans les moyens \u00e0 mettre en \u0153uvre pour parvenir au but que l\u2019on s\u2019est fix\u00e9 ?<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em><strong>\u2026 Pour savoir o\u00f9 l\u2019on va<\/strong><\/em><\/p>\n<p>Si l\u2019association doit le plus souvent pr\u00e9server la nature globalement non lucrative de son objet statutaire \u2013 de son but \u2013, rien ne l\u2019emp\u00eache a contrario de d\u00e9velopper des \u00ab activit\u00e9s-moyens \u00bb sous forme de prestations de services ou de ventes de biens<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_11\"><sup id=\"footnote_plugin_tooltip_901103433_11\" class=\"footnote_plugin_tooltip_text\">11)<\/sup><\/a> pour contribuer au financement de ce m\u00eame objet statutaire. Autrement dit, les associations qui en auront l\u2019opportunit\u00e9 pourront aller chercher sur le march\u00e9 concurrentiel lucratif la part du financement qui leur est n\u00e9cessaire, soit sous forme d\u2019activit\u00e9s lucratives accessoires, soit par la cr\u00e9ation d\u2019une filiale sous forme de soci\u00e9t\u00e9 commerciale \u2013 entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e (EURL), soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle (SASU), etc. \u2013 ou de coop\u00e9rative \u2013 soci\u00e9t\u00e9 coop\u00e9rative de production (SCOP), coop\u00e9rative fonci\u00e8re, soci\u00e9t\u00e9 coop\u00e9rative d\u2019int\u00e9r\u00eat collectif (SCIC). Aussi, la gestion des activit\u00e9s lucratives au sein d\u2019une ISBL doit \u00eatre parfaitement ma\u00eetris\u00e9e afin d\u2019\u00e9viter tout risque de globalisation fiscale qui limiterait la mise en place d\u2019une v\u00e9ritable politique d\u2019hybridation des ressources<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_12\"><sup id=\"footnote_plugin_tooltip_901103433_12\" class=\"footnote_plugin_tooltip_text\">12)<\/sup><\/a> . En effet, toute ISBL dont le statut fiscal est globalement lucratif ne dispose plus, en th\u00e9orie, de la possibilit\u00e9 de d\u00e9velopper des ressources sous forme de m\u00e9c\u00e9nat ou de subvention<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_13\"><sup id=\"footnote_plugin_tooltip_901103433_13\" class=\"footnote_plugin_tooltip_text\">13)<\/sup><\/a> .<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Adopter une politique d\u2019hybridation des ressources<\/strong><\/h3>\n<p>Le financement des ISBL repose d\u00e9sormais sur leur capacit\u00e9 \u00e0 mixer diff\u00e9rentes formes de ressources possibles, qu\u2019elles soient mon\u00e9taires ou non. N\u00e9cessitant une expertise pr\u00e9cise et rigoureuse en fonction de la strat\u00e9gie d\u00e9finie par chaque organisme<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_14\"><sup id=\"footnote_plugin_tooltip_901103433_14\" class=\"footnote_plugin_tooltip_text\">14)<\/sup><\/a> , la mise en \u0153uvre d\u2019une politique d\u2019hybridation des ressources est encore mal appr\u00e9hend\u00e9e par les associations et leurs dirigeants.<\/p>\n<p><em><strong>Ressources mon\u00e9taires<\/strong><\/em><\/p>\n<ul>\n<li><strong>Ressources mon\u00e9taires publiques.<\/strong> Les ressources associatives sont pour partie issues de subventions d\u00e8s lors qu\u2019une part importante de\u00a0leurs activit\u00e9s rel\u00e8ve de l\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_15\"><sup id=\"footnote_plugin_tooltip_901103433_15\" class=\"footnote_plugin_tooltip_text\">15)<\/sup><\/a> et que l\u2019ISBL est \u00e0 l\u2019initiative du projet<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_16\"><sup id=\"footnote_plugin_tooltip_901103433_16\" class=\"footnote_plugin_tooltip_text\">16)<\/sup><\/a> . Par ailleurs, en qualit\u00e9 de prestataire ou de d\u00e9l\u00e9gataire de la puissance publique \u2013 \u00c9tat, collectivit\u00e9s territoriales \u2013, l\u2019association peut percevoir des ressources mon\u00e9taires publiques, soit sous forme de r\u00e9mun\u00e9ration \u2013 march\u00e9s publics \u2013, soit sous forme de redevance \u2013 d\u00e9l\u00e9gations de service public.<\/li>\n<li><strong>Ressources mon\u00e9taires priv\u00e9es.<\/strong> L\u2019autre caract\u00e9ristique des mod\u00e8les \u00e9conomiques associatifs r\u00e9side dans la capacit\u00e9 de ces ISBL \u00e0 mixer diff\u00e9rentes formes de ressources mon\u00e9taires priv\u00e9es, telles que cotisations, lib\u00e9ralit\u00e9s\/m\u00e9c\u00e9nat, revenus du patrimoine, prestations lucratives d\u2019origine priv\u00e9e, produits des manifestations exceptionnelles ou encore apports.<\/li>\n<\/ul>\n<p><em><strong>Ressources non mon\u00e9taires<\/strong><\/em><\/p>\n<p>Les ISBL peuvent \u00e9galement disposer de ressources non mon\u00e9taires, c\u2019est-\u00e0-dire de la capacit\u00e9 \u00e0 mobiliser des b\u00e9n\u00e9voles, qu\u2019ils soient membres ou non. D\u00e9sormais valorisable dans le nouveau plan comptable associatif<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_17\"><sup id=\"footnote_plugin_tooltip_901103433_17\" class=\"footnote_plugin_tooltip_text\">17)<\/sup><\/a> , la participation des 22 millions de b\u00e9n\u00e9voles<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_18\"><sup id=\"footnote_plugin_tooltip_901103433_18\" class=\"footnote_plugin_tooltip_text\">18)<\/sup><\/a> \u2013 soit quasiment un Fran\u00e7ais sur deux \u2013 repr\u00e9sente plus de 3 millions d\u2019heures de participation, ce qui \u00e9quivaut \u00e0 une fourchette comprise entre 1,32 million et 1,46 million d\u2019\u00e9quivalents temps plein (ETP)<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_19\"><sup id=\"footnote_plugin_tooltip_901103433_19\" class=\"footnote_plugin_tooltip_text\">19)<\/sup><\/a> . Cette capacit\u00e9 de mobilisation constitue pour ces nouveaux modes d\u2019entreprendre un v\u00e9ritable avantage comp\u00e9titif par rapport aux secteurs concurrentiels traditionnels et permet aux ISBL d\u2019\u00e9tendre leur capacit\u00e9 d\u2019intervention dans des secteurs pour lesquels la demande n\u2019est pas toujours solvable.<\/p>\n<p>Si l\u2019optimisation de la gestion de l\u2019ISBL d\u00e9pend de sa capacit\u00e9 \u00e0 augmenter ses produits \u2013 ses ressources \u2013, elle passe tout aussi assur\u00e9ment par une ma\u00eetrise de ses charges, notamment fiscales.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Optimiser son r\u00e9gime fiscal<\/strong><\/h3>\n<p>Pour ma\u00eetriser sa charge fiscale, l\u2019association dont la volont\u00e9 consiste \u00e0 pr\u00e9server son statut d\u2019ISBL devra soit augmenter son chiffre d\u2019affaires \u00e0 partir d\u2019activit\u00e9s \u00e9conomiques d\u2019utilit\u00e9 sociale, soit respecter un certain nombre de contraintes fiscales pour b\u00e9n\u00e9ficier de la franchise commerciale et\/ou d\u2019exon\u00e9rations sp\u00e9cifiques.<\/p>\n<p><em><strong>Utilit\u00e9 sociale \/ innovation sociale<\/strong><\/em><\/p>\n<p>En application de la doctrine fiscale<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_20\"><sup id=\"footnote_plugin_tooltip_901103433_20\" class=\"footnote_plugin_tooltip_text\">20)<\/sup><\/a> , \u00ab le fait qu\u2019un organisme \u00e0 but non lucratif intervienne dans un domaine d\u2019activit\u00e9 o\u00f9 coexistent des entreprises du secteur lucratif ne conduit pas ipso facto \u00e0 le soumettre aux imp\u00f4ts commerciaux \u00bb. En effet, lorsqu\u2019une association exerce une activit\u00e9 de vente de prestations de services ou de biens, celle-ci demeure non imposable<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_21\"><sup id=\"footnote_plugin_tooltip_901103433_21\" class=\"footnote_plugin_tooltip_text\">21)<\/sup><\/a> sans limite de chiffre d\u2019affaires d\u00e8s lors que l\u2019offre propos\u00e9e respecte les crit\u00e8res fiscaux d\u2019utilit\u00e9 sociale \u2013 produit et\/ou public<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_22\"><sup id=\"footnote_plugin_tooltip_901103433_22\" class=\"footnote_plugin_tooltip_text\">22)<\/sup><\/a> . Cette notion en voie de consolidation sur le plan juridique<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_23\"><sup id=\"footnote_plugin_tooltip_901103433_23\" class=\"footnote_plugin_tooltip_text\">23)<\/sup><\/a> pr\u00e9sente des caract\u00e9ristiques proches de celles retenues pour l\u2019innovation sociale<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_24\"><sup id=\"footnote_plugin_tooltip_901103433_24\" class=\"footnote_plugin_tooltip_text\">24)<\/sup><\/a> d\u00e8s lors que toutes deux se fondent sur la satisfaction de \u00ab besoins sociaux non ou mal satisfaits, que ce soit dans les conditions actuelles du march\u00e9 ou dans le cadre des politiques publiques \u00bb.<\/p>\n<p><em><strong>Franchise commerciale<\/strong><\/em><\/p>\n<p>Toute ISBL non assujettie aux imp\u00f4ts commerciaux peut d\u00e9velopper des activit\u00e9s commerciales accessoires dans la limite de 72 000 euros de chiffre d\u2019affaires par ann\u00e9e civile. Le b\u00e9n\u00e9fice de cette franchise commerciale<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_25\"><sup id=\"footnote_plugin_tooltip_901103433_25\" class=\"footnote_plugin_tooltip_text\">25)<\/sup><\/a> est automatique d\u00e8s lors que la\u00a0gestion de l\u2019ISBL est d\u00e9sint\u00e9ress\u00e9e<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_26\"><sup id=\"footnote_plugin_tooltip_901103433_26\" class=\"footnote_plugin_tooltip_text\">26)<\/sup><\/a> et que ses activit\u00e9s non lucratives sont significativement pr\u00e9pond\u00e9rantes au sein de son projet global. Pour autant, cette derni\u00e8re, qui b\u00e9n\u00e9ficie de la franchise commerciale, reste soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) sur ses revenus du patrimoine<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_27\"><sup id=\"footnote_plugin_tooltip_901103433_27\" class=\"footnote_plugin_tooltip_text\">27)<\/sup><\/a> : l\u2019IS aux taux r\u00e9duits sur les revenus patrimoniaux \u2013 fonciers, agricoles et mobiliers<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_28\"><sup id=\"footnote_plugin_tooltip_901103433_28\" class=\"footnote_plugin_tooltip_text\">28)<\/sup><\/a> \u2013 et l\u2019IS au taux de droit commun au titre des r\u00e9sultats de ses activit\u00e9s financi\u00e8res lucratives et de ses participations dans des filiales commerciales<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_29\"><sup id=\"footnote_plugin_tooltip_901103433_29\" class=\"footnote_plugin_tooltip_text\">29)<\/sup><\/a> .<\/p>\n<p><strong>Exon\u00e9rations sp\u00e9cifiques<\/strong><\/p>\n<p>Des dispositions particuli\u00e8res du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) exon\u00e8rent de l\u2019IS les b\u00e9n\u00e9fices provenant de certaines op\u00e9rations \u00e0 caract\u00e8re lucratif<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_30\"><sup id=\"footnote_plugin_tooltip_901103433_30\" class=\"footnote_plugin_tooltip_text\">30)<\/sup><\/a> lorsque ces op\u00e9rations sont r\u00e9alis\u00e9es, dans des conditions d\u00e9termin\u00e9es, par des organismes sans but lucratif<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_31\"><sup id=\"footnote_plugin_tooltip_901103433_31\" class=\"footnote_plugin_tooltip_text\">31)<\/sup><\/a> . Sont ainsi exon\u00e9r\u00e9s les organismes sans but lucratif mentionn\u00e9s \u00e0 l\u2019article 261, 7, 1o, a) et b) du CGI pour les op\u00e9rations \u00e0 raison desquelles ils sont exon\u00e9r\u00e9s de la taxe sur la valeur ajout\u00e9e (TVA)<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_32\"><sup id=\"footnote_plugin_tooltip_901103433_32\" class=\"footnote_plugin_tooltip_text\">32)<\/sup><\/a> \u2013 \u00ab services de caract\u00e8re social, \u00e9ducatif, culturel ou sportif rendus \u00e0 leurs membres \u00bb, \u00ab op\u00e9rations faites au b\u00e9n\u00e9fice de toutes personnes par des \u0153uvres sans but lucratif qui pr\u00e9sentent un caract\u00e8re social ou philanthropique \u00bb \u2013 ainsi qu\u2019\u00e0 l\u2019article 261, 7, 1o, c) du CGI \u2013 \u00ab manifestations de bienfaisance ou de soutien \u00bb<a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_reference_901103433_33\"><sup id=\"footnote_plugin_tooltip_901103433_33\" class=\"footnote_plugin_tooltip_text\">33)<\/sup><\/a> .<\/p>\n<p>En conclusion, les associations, et plus g\u00e9n\u00e9ralement les ISBL, doivent dans un premier temps profiter de la crise sanitaire du Covid-19 pour r\u00e9interroger leur identit\u00e9, leurs objectifs ainsi que les moyens qu\u2019elles souhaitent mettre en \u0153uvre pour y parvenir. Dans un second temps, elles doivent, pour se relancer, faire valoir leurs sp\u00e9cificit\u00e9s en qualit\u00e9 d\u2019acteurs de l\u2019ESS \u2013 leur utilit\u00e9 sociale \u2013 et profiter des opportunit\u00e9s qui s\u2019offrent \u00e0 elles pour optimiser leur situation fiscale.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Colas AMBLARD Docteur en droit \u2013 Avocat associ\u00e9<br \/>\n<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>En savoir plus :\u00a0<\/strong><\/p>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2020\/10\/36_38_fiscal_exonerations.pdf\">Juris Associations 625 \u2013 1er octobre 2020<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"footnote_container_overall_wrapper\">\n<div class=\"footnote_container_prepare\">\n<p><strong>Notes<\/strong> <strong>:<\/strong><\/p>\n<\/div>\n<div id=\"footnote_references_container\">\n<table class=\"footnote-reference-container\">\n<tbody>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_1\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_1\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>1.<\/a><\/td>\n<td class=\"footnote_plugin_text\">Le Mouvement associatif, Recherches &amp; Solidarit\u00e9s, RNMA, minist\u00e8re de l\u2019\u00c9ducation nationale, \u00ab #Covid-19 : quels impacts sur votre association ? \u00bb, avr. 2020, JA 2020, n\u00b0 618, p. 6, obs. E. Benazeth.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_2\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_2\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>2.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/parution-de-la-2eme-edition-de-louvrage-fonds-de-dotation-une-revolution-dans-le-monde-des-institutions-sans-but-lucratif\/\">C. Amblard, Fonds de dotation : une r\u00e9volution dans le monde des institutions sans but lucratif, coll. \u00ab Lamy Axe Droit \u00bb, Wolter Kluwers, d\u00e9c. 2015.<\/a><\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_3\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_3\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>3.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2015\/10\/JA525_articlefiscal.pdf\">JA 2015, no 525<\/a>, p. 37, \u00e9tude C. Amblard.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_4\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_4\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>4.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives\/\">C. Amblard, La Gouvernance des entreprises associatives, 1re \u00e9d., Juris \u00e9ditions \u2013 <\/a>\u00a0Dalloz, coll. \u00ab Hors-S\u00e9rie \u00bb, ao\u00fbt 2019.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_5\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_5\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>5.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/moderniser-la-gouvernance-des-acteurs-de-less-lexemple-des-siae\/\">J. Tronchon, \u00ab Moderniser la gouvernance des acteurs de l\u2019ESS : l\u2019exemple des SIAE \u00bb, Institut-isbl.fr, 20 avr. 2020<\/a>.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_6\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_6\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>6.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L. du 1er juill. 1901, art. 1er.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_7\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_7\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>7.<\/a><\/td>\n<td class=\"footnote_plugin_text\">Sauf les associations dont le si\u00e8ge social est situ\u00e9 en Alsace-Moselle : C. civ. loc., art. 45.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_8\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_8\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>8.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives\/\">C. Amblard, La Gouvernance des entreprises associatives<\/a>, pr\u00e9c., nos 35 et s., p. 29.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_9\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_9\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>9.<\/a><\/td>\n<td class=\"footnote_plugin_text\">M. Juan, J.-L. Laville, J. Subirats, Du social business \u00e0 l\u2019\u00e9conomie solidaire \u2013\u00a0Critique de l\u2019innovation sociale, \u00c9r\u00e8s, coll. \u00ab Sociologie \u00e9conomique \u00bb, 2020.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_10\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_10\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>10.<\/a><\/td>\n<td class=\"footnote_plugin_text\">10. BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-10-20 du 7 juin 2017.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_11\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_11\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>11.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-20 du 12 sept. 2012.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_12\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_12\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>12.<\/a><\/td>\n<td class=\"footnote_plugin_text\">v. infra.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_13\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_13\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>13.<\/a><\/td>\n<td class=\"footnote_plugin_text\">Bastia, 20 juin 2012, n\u00b010\/00793 ; TFUE, art. 107 : une subvention ne doit pas, en principe, fausser le libre jeu de la concurrence.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_14\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_14\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>14.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2016\/10\/24_26_dossier_interet_general.pdf\">JA 2016, n\u00b0 546<\/a>, p. 24, \u00e9tude C. Amblard in dossier \u00ab Rapports et r\u00e9glementation \u2013 Travaux d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_15\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_15\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>15.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856 du 31 juill. 2014, JO du 1er ao\u00fbt, art. 59.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_16\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_16\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>16.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2008-776 du 4 ao\u00fbt 2008, art. 140, III, al. 3 ; C. comptes,\u00a014 sept. 2015, n\u00b0 72674, JA 2016,\u00a0n\u00b0 536, p. 10, obs. S. Damarey.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_17\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_17\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>17.<\/a><\/td>\n<td class=\"footnote_plugin_text\">R\u00e8gl. ANC n\u00b0 2018-06 du 5 d\u00e9c. 2018 ; dossier \u00ab R\u00e9forme comptable \u2013 Le compte est bon ! \u00bb, JA 2019, n\u00b0 602, p. 16.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_18\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_18\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>18.<\/a><\/td>\n<td class=\"footnote_plugin_text\">+ 1,2 % de croissance moyenne par an entre 2013 et 2016 (Insee, enqu\u00eates\u00a0\u00ab Statistiques sur les ressources et conditions de vie \u00bb, 2013-2016).<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_19\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_19\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>19.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L. Prouteau, CRA, CSA, \u00ab Le b\u00e9n\u00e9volat en France en 2017 \u2013 \u00c9tat des lieux et tendances \u00bb, 2018.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_20\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_20\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>20.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-10-20, pr\u00e9c., \u00a7 570.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_21\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_21\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>21.<\/a><\/td>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 10 : IS, TvA, CET.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_22\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_22\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>22.<\/a><\/td>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 590 \u00e0 620.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_23\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_23\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>23.<\/a><\/td>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2020\/03\/29_31_dossier_gouvernance.pdf\">JA 2020, n\u00b0 613<\/a>, p. 37, \u00e9tude C. Amblard.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_24\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_24\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>24.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856, pr\u00e9c., art. 15.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_25\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_25\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>25.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-20-20 du 11 mars 2020.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_26\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_26\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>26.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-10-20, pr\u00e9c., \u00a7 50 \u00e0 510.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_27\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_27\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>27.<\/a><\/td>\n<td class=\"footnote_plugin_text\">CGI, art. 206, 5 et 219 bis.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_28\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_28\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>28.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP- 10-50-20-20, pr\u00e9c., \u00a7 180 et s.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_29\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_29\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>29.<\/a><\/td>\n<td class=\"footnote_plugin_text\">CGI, art. 206, 1 bis, al. 3.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_30\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_30\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>30.<\/a><\/td>\n<td class=\"footnote_plugin_text\">CGI, art. 206, 1.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_31\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_31\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>31.<\/a><\/td>\n<td class=\"footnote_plugin_text\">BOFiP-Imp\u00f4ts, BOI-IS-CHAMP-10-50du 12 sept. 2012.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_32\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_32\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>32.<\/a><\/td>\n<td class=\"footnote_plugin_text\">CGI, art. 207, 1, 5o.<\/td>\n<\/tr>\n<tr>\n<td id=\"footnote_plugin_reference_901103433_33\" class=\"footnote_plugin_index\"><a href=\"https:\/\/institut-isbl.fr\/exonerations-et-franchise-une-opportunite-pour-relancer-votre-association\/#footnote_plugin_tooltip_901103433_33\"><span class=\"footnote_plugin_index_arrow\">\u2191\u200a<\/span>33.<\/a><\/td>\n<td class=\"footnote_plugin_text\">L\u2019exon\u00e9ration pr\u00e9vue au profit\u00a0des recettes de six manifestations de bienfaisance et de soutien organis\u00e9es dans l\u2019ann\u00e9e ne comporte aucune limite de chiffre d\u2019affaires, porte sur l\u2019ensemble des recettes per\u00e7ues au titre des diff\u00e9rentes op\u00e9rations effectu\u00e9es par l\u2019organisateur, quelle qu\u2019en soit la nature (billetterie, exploitation d\u2019un buffet, d\u2019un bar, location de stands, vente de programmes ou de produits d\u00e9riv\u00e9s, op\u00e9rations de publicit\u00e9, etc.) et est cumulable avec la franchise commerciale de 72 000 euros.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"entry-content wrapper contenugenerique\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Colas Amblard | 28 octobre 2020 Durement impact\u00e9es par la situation de crise sanitaire du Covid-19, les associations ont besoin de se relancer. 40 % d\u2019entre elles indiquent en effet pr\u00e9voir \u00e0 six mois une perte de revenus d\u2019activit\u00e9 significative et des difficult\u00e9s de tr\u00e9sorerie li\u00e9es \u00e0 des reports d\u2019activit\u00e9 ou de financement1) . Il [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3,283],"tags":[10,259,313,171,138,126,42,160,408,420],"class_list":["post-2758","post","type-post","status-publish","format-standard","hentry","category-actualites","category-article","tag-association","tag-association-et-avocat","tag-avocat-en-droit-des-associations","tag-avocat-et-droit-des-associations","tag-droit-des-associations","tag-fiscalite-des-associations","tag-isbl","tag-juris-associations","tag-osbl","tag-ressources"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/comments?post=2758"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2758\/revisions"}],"predecessor-version":[{"id":2760,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2758\/revisions\/2760"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=2758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=2758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=2758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}