{"id":3409,"date":"2024-09-27T14:32:07","date_gmt":"2024-09-27T12:32:07","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=3409"},"modified":"2024-11-11T13:38:12","modified_gmt":"2024-11-11T11:38:12","slug":"nouveaute-fonds-de-dotation-un-outil-au-service-de-linteret-general-juris-associations-avril-2024","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/nouveaute-fonds-de-dotation-un-outil-au-service-de-linteret-general-juris-associations-avril-2024\/","title":{"rendered":"Nouveaut\u00e9 ! Fonds de dotation : un outil au service de l’int\u00e9r\u00eat g\u00e9n\u00e9ral (ouvrage paru aux \u00e9ditions Juris associations)"},"content":{"rendered":"\n\n\n
Pr\u00e9sentation<\/em><\/strong><\/p>\n

Le fonds de dotation constitue un v\u00e9hicule juridique particuli\u00e8rement adapt\u00e9 au financement d\u2019activit\u00e9s d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, soit r\u00e9alis\u00e9es en direct, soit par le soutien apport\u00e9 \u00e0 des organismes sans but lucratif (association, fondation). Cela explique que depuis la promulgation de la loi du 04 ao\u00fbt 2008, c\u2019est plus de 4\u00a0500 fonds de dotation qui ont \u00e9t\u00e9 cr\u00e9\u00e9s par des particuliers, des associations, des entreprises ainsi que par des collectivit\u00e9s territoriales.<\/p>\n

\u00a0<\/em><\/p>\n

Description<\/em><\/strong><\/p>\n

Cet ouvrage consacr\u00e9 aux fonds de dotation s\u2019adresse aux porteurs de projets d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Il facilite la compr\u00e9hension du r\u00e9gime juridique et fiscal applicable \u00e0 cette personne morale cr\u00e9\u00e9e par la loi du 04 ao\u00fbt 2008 (modifi\u00e9e). Il d\u00e9taille de mani\u00e8re claire et compr\u00e9hensible pour les lecteurs le fonctionnement et les avantages que procure ce v\u00e9hicule juridique d\u00e9di\u00e9 au m\u00e9c\u00e9nat. Il propose des d\u00e9veloppements imm\u00e9diatement op\u00e9rationnels pour ces porteurs de projet ainsi que pour leurs fondateurs, qu\u2019ils soient des particuliers, des associations, des entreprises, voire des collectivit\u00e9s locales. Il permet d\u2019op\u00e9rer un choix entre les diff\u00e9rentes autres structures \u00e9ligibles au r\u00e9gime du m\u00e9c\u00e9nat.<\/p>\n

\u00a0<\/strong><\/p>\n

Sommaire<\/em><\/strong><\/p>\n

Propos introductifs<\/p>\n

Pr\u00e9ambule<\/p>\n

Partie I\u00a0: D\u00e9finition juridique, modalit\u00e9s et enjeux strat\u00e9giques<\/em><\/p>\n

Chapitre 1\u00a0: Nature juridique du fonds de dotation<\/p>\n

Chapitre 2\u00a0: Enjeux strat\u00e9giques et modalit\u00e9s de cr\u00e9ation d\u2019un fonds de dotation<\/p>\n

Partie II\u00a0: Fonctionnement du fonds de dotation<\/em><\/p>\n

Chapitre 3\u00a0: But et activit\u00e9 du fonds de dotation<\/p>\n

Chapitre 4\u00a0: Ressources<\/p>\n

Chapitre 5\u00a0: Gouvernance<\/p>\n

Chapitre 6\u00a0: Transparence financi\u00e8re et contr\u00f4le<\/p>\n

Chapitre 7\u00a0: Restructuration et dissolution du fonds de dotation<\/p>\n

Partie III\u00a0: R\u00e9gime fiscal des activit\u00e9s et op\u00e9rations de restructuration du fonds de dotation<\/em><\/p>\n

Chapitre 8\u00a0: Fiscalit\u00e9 des activit\u00e9s du fonds de dotation<\/p>\n

Chapitre 9\u00a0: Exon\u00e9rations et franchise applicables aux activit\u00e9s lucratives du fonds de dotation<\/p>\n

Chapitre 10\u00a0: Optimisation fiscale des activit\u00e9s lucratives du fonds de dotation<\/p>\n

Partie IV\u00a0: R\u00e9gime fiscal applicable aux versements effectu\u00e9s au profit des fonds de dotation<\/p>\n

Chapitre 11\u00a0: Fiscalit\u00e9 des apports et lib\u00e9ralit\u00e9s re\u00e7us par le fonds de dotation<\/p>\n

Chapitre12\u00a0: R\u00e9gime du m\u00e9c\u00e9nat applicable aux versements effectu\u00e9s au profit des fonds de dotation<\/p>\n

Chapitre 13\u00a0: R\u00e9gime fiscal des revenus du patrimoine et des autres ressources<\/p>\n

Conclusion<\/p>\n

Index<\/td>\n

\"Fonds<\/p>\n

 <\/p>\n

 <\/p>\n

Public vis\u00e9<\/em><\/strong><\/p>\n

Tous les porteurs de projet d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral (particuliers, entreprises et collectivit\u00e9s territoriales).<\/p>\n

Les m\u00e9c\u00e8nes (particuliers et entreprises fran\u00e7ais et \u00e9trangers, les avocats, experts-comptables, commissaires aux comptes, \u00e9lus de l\u2019Etat et des collectivit\u00e9s territoriales, juristes ainsi qu\u2019universitaires.<\/p>\n

Il s\u2019adresse \u00e0 tous les acteurs du secteur : associations, f\u00e9d\u00e9rations, dirigeants associatifs, b\u00e9n\u00e9voles et salari\u00e9s, avocats, \u00e9lus, experts-comptables, \u00e9lus, universitaires et aux organismes repr\u00e9sentatifs du mouvement associatif et de l\u2019\u00c9conomie sociale et solidaire (ESS).<\/p>\n

 <\/p>\n

Int\u00e9r\u00eat<\/em><\/strong><\/p>\n

Le m\u00e9c\u00e9nat constitue une pratique d\u00e9di\u00e9e \u00e0 l\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral et de plus en plus utilis\u00e9e par les particuliers et les entreprises. Pour sa mise en \u0153uvre, le fonds de dotation s\u2019av\u00e8re \u00eatre un v\u00e9hicule juridique particuli\u00e8rement efficace au regard des autres structures d\u00e9di\u00e9es (fondations et associations) ainsi que par les avantages qu\u2019il procure tant sur le plan juridique que fiscal. L\u2019ouvrage est enrichi de tr\u00e8s nombreuses d\u00e9cisions de justice, compl\u00e9t\u00e9es par une approche concr\u00e8te et imm\u00e9diatement op\u00e9rationnelle, issue de la pratique professionnelle de son auteur.<\/p>\n

 <\/p>\n

Pour se procurer l’ouvrage :<\/strong> https:\/\/www.fnac.com\/a19083973\/Colas-Amblard-Fonds-de-dotation-un-outil-au-service-de-l-interet-general-Ressources-et-financements?Origin=fnac_google<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Pr\u00e9sentation Le fonds de dotation constitue un v\u00e9hicule juridique particuli\u00e8rement adapt\u00e9 au financement d\u2019activit\u00e9s d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, soit r\u00e9alis\u00e9es en direct, soit par le soutien apport\u00e9 \u00e0 des organismes sans but lucratif (association, fondation). Cela explique que depuis la promulgation de la loi du 04 ao\u00fbt 2008, c\u2019est plus de 4\u00a0500 fonds de dotation qui ont […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":null,"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":null,"ast-hfb-below-header-display":null,"ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":null,"ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":null,"stick-header-meta":"default","header-above-stick-meta":null,"header-main-stick-meta":"","header-below-stick-meta":null,"astra-migrate-meta-layouts":"set","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":[268,4],"tags":[313,146,140,15,235,79,35,121,14,11],"class_list":["post-3409","post","type-post","status-publish","format-standard","hentry","category-avocat-et-fonds-de-dotation","category-derniere-minute","tag-avocat-en-droit-des-associations","tag-avocat-et-fonds-de-dotation","tag-droit-des-fonds-de-dotation","tag-economie-sociale-et-solidaire","tag-ess","tag-fonds-de-dotation","tag-interet-general","tag-loi-deconomie-sociale-et-solidaire","tag-organisme-sans-but-lucratif","tag-restructuration"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3409","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=3409"}],"version-history":[{"count":8,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3409\/revisions"}],"predecessor-version":[{"id":3439,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3409\/revisions\/3439"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=3409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=3409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=3409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}