{"id":3518,"date":"2024-09-20T08:22:20","date_gmt":"2024-09-20T06:22:20","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=3518"},"modified":"2025-02-14T08:38:02","modified_gmt":"2025-02-14T06:38:02","slug":"modes-de-reconnaissance-associatifs-quels-impacts-fiscaux","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/modes-de-reconnaissance-associatifs-quels-impacts-fiscaux\/","title":{"rendered":"Modes de reconnaissance associatifs : quels impacts fiscaux ?"},"content":{"rendered":"<section class=\"container-wrap main-title alternate-color  border-bottom breadcrumbs-container\">\n<div class=\"container\">\n<div class=\"breadcrumb-extra\">\n<div class=\"kleo_framework breadcrumb\"><\/div>\n<\/div>\n<\/div>\n<\/section>\n<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-901108718\" class=\"clearfix post-901108718 post type-post status-publish format-standard has-post-thumbnail hentry category-actualites category-actualites-2 category-associations-actualites-2 category-economie-sociale-et-solidaire category-fondations-fonds-de-dotation-et-mecenat-actualites-2 tag-associations tag-fondations tag-fonds-de-dotation tag-interet-general tag-utilite-publique tag-utilite-sociale\">\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 pp-user-avatar avatar-50 photo \" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-150x150.jpg\" width=\"50\" height=\"50\" data-del=\"avatar\" \/><span class=\"author-name\">Colas Amblard<\/span><\/a><\/small>\u00a0|\u00a0<small><a class=\"post-time\" href=\"https:\/\/institut-isbl.fr\/modes-de-reconnaissance-quels-impacts-fiscaux\/\" rel=\"bookmark\"><time class=\"entry-date\" datetime=\"2024-09-29T11:32:50+02:00\">29 septembre 2024<\/time><\/a><\/small><\/span><\/div>\n<div class=\"article-content print-only\">\n<div class=\"pf-content\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Si le re\u0301gime d\u2019imposition applicable aux associations est sensiblement le me\u0302me que celui des fondations, les modalite\u0301s de reconnaissance applicables a\u0300 ces organismes sans but lucratif (OSBL) permettent de be\u0301ne\u0301ficier d\u2019avantages fiscaux supple\u0301mentaires. Utilite\u0301 sociale, inte\u0301re\u0302t ge\u0301ne\u0301ral, utilite\u0301 publique : revue de de\u0301tail.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Certes, il est difficile de s\u2019y retrouver dans le \u00ab\u00a0<em>maquis<\/em>\u00a0\u00bb des proce\u0301dures de reconnaissance des OSBL (associations, fondations et fonds de dotation)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_1\" class=\"footnote_plugin_tooltip_text\">[1]<\/sup><\/a><\/span>. Cela dit, une bonne mai\u0302trise des diffe\u0301rents me\u0301canismes fiscaux attache\u0301s a\u0300 ces modes de reconnaissance est absolument impe\u0301rative pour les dirigeants be\u0301ne\u0301voles et salarie\u0301s s\u2019ils veulent se\u0301curiser et optimiser le re\u0301gime socio-e\u0301conomique de leurs organismes<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_2\" class=\"footnote_plugin_tooltip_text\">[2]<\/sup><\/a><\/span>.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h5><strong>Utilite\u0301 sociale : de\u0301velopper son chiffre d\u2019exploitation sans e\u0302tre imposable<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p>Lorsque l\u2019activite\u0301 de vente de biens ou de prestation de services se double d\u2019une \u00ab\u00a0<em>plus-value sociale ajoute\u0301e<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_3\" class=\"footnote_plugin_tooltip_text\">[3]<\/sup><\/a><\/span>, l\u2019association ne sera ni limite\u0301e dans la re\u0301alisation de son chiffre d\u2019exploitation, ni assujettie aux impo\u0302ts commerciaux, quel que soit le niveau de re\u0301alisation du chiffre d\u2019exploitation.<br \/>\nPour remplir le crite\u0300re d\u2019utilite\u0301 sociale, l\u2019association doit :<\/p>\n<ul>\n<li>soit re\u0301aliser une activite\u0301 tendant a\u0300 \u00ab\u00a0<em>satisfaire un besoin qui n\u2019est pas pris en compte par le marche\u0301 ou qui l\u2019est de fac\u0327on peu satisfaisante<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_4\" class=\"footnote_plugin_tooltip_text\">[4]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>soit effectuer les actes payants re\u0301alise\u0301s principalement au profit de personnes justifiant l\u2019octroi d\u2019avantages particuliers au vu de leur situation e\u0301conomique et sociale (cho\u0302meurs, personnes handicape\u0301es, etc.)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_5\" class=\"footnote_plugin_tooltip_text\">[5]<\/sup><\/a><\/span><\/li>\n<\/ul>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Sur le plan\u00a0<strong>juridique<\/strong>, l\u2019obligation de mentionner dans leurs statuts les activite\u0301s e\u0301conomiques, voire lucratives<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_6\" class=\"footnote_plugin_tooltip_text\">[6]<\/sup><\/a><\/span>\u00a0qu\u2019elles exercent a\u0300 titre habituel<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_7\" class=\"footnote_plugin_tooltip_text\">[7]<\/sup><\/a><\/span>\u00a0e\u0301vite a\u0300 ces entreprises associatives<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_8\" class=\"footnote_plugin_tooltip_text\">[8]<\/sup><\/a><\/span>\u00a0tout risque en matie\u0300re de concurrence de\u0301loyale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_9\" class=\"footnote_plugin_tooltip_text\">[9]<\/sup><\/a><\/span>\u00a0sur le fondement de l\u2019article 1240 du code civil.<\/p>\n<p>Sur le plan\u00a0<strong>fiscal<\/strong>, le fait qu\u2019elles interviennent dans un domaine d\u2019activite\u0301 ou\u0300 coexistent des entreprises du secteur lucratif ne conduit pas ipso facto a\u0300 les soumettre aux impo\u0302ts commerciaux : il convient en effet de conside\u0301rer l\u2019utilite\u0301 sociale de leur activite\u0301 (\u00ab\u00a0<em>produit<\/em>\u00a0\u00bb et<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_10\" class=\"footnote_plugin_tooltip_text\">[10]<\/sup><\/a><\/span>\u00ab\u00a0<em>public<\/em>\u00a0\u00bb) , l\u2019affectation des exce\u0301dents de\u0301gage\u0301s par l\u2019exploitation, les conditions dans lesquelles le service est accessible (\u00ab\u00a0<em>prix<\/em>\u00a0\u00bb), ainsi que les me\u0301thodes auxquelles l\u2019organisme a recours pour exercer son activite\u0301 (\u00ab<em>\u00a0publicite\u0301<\/em>\u00a0\u00bb) pour conside\u0301rer qu\u2019elles e\u0301voluent, ou non, hors champ d\u2019assujettissement des impo\u0302ts commerciaux \u2013 a\u0300 savoir impo\u0302t sur les socie\u0301te\u0301s (IS), taxe sur la valeur ajoute\u0301e (TVA) et contribution e\u0301conomique territoriale (CET)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_11\" class=\"footnote_plugin_tooltip_text\">[11]<\/sup><\/a><\/span>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>S\u2019agissant de la re\u0301alisation d\u2019exce\u0301dents, la doctrine fiscale est limpide sur ce point<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_12\" class=\"footnote_plugin_tooltip_text\">[12]<\/sup><\/a><\/span>\u00a0: \u00ab [\u2026]\u00a0<em>Est re\u0301affirme\u0301 le principe selon lequel il est le\u0301gitime qu\u2019un organisme non lucratif de\u0301gage, dans le cadre de son activite\u0301, des exce\u0301dents, reflets d\u2019une gestion saine et prudente. Cependant, l\u2019organisme ne doit pas les accumuler dans le seul but de les placer. Les exce\u0301dents re\u0301alise\u0301s, voire temporairement accumule\u0301s, doivent e\u0302tre destine\u0301s a\u0300 faire face a\u0300 des besoins ulte\u0301rieurs ou a\u0300 des projets entrant dans le champ de son objet non lucratif.<\/em>\u00a0\u00bb<br \/>\nBien entendu, en filigrane, la question de la gestion de\u0301sinte\u0301resse\u0301e<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_13\" class=\"footnote_plugin_tooltip_text\">[13]<\/sup><\/a><\/span>\u00a0des dirigeants, demeure la cle\u0301 de vou\u0302te de ce syste\u0300me fiscal adapte\u0301 a\u0300 la situation des OSBL. L\u2019inte\u0301re\u0302t personnel des membres doit donc impe\u0301rativement se fondre dans la de\u0301marche collective du groupement. C\u2019est pre\u0301cise\u0301ment au regard de cette spe\u0301cificite\u0301 de\u0301coulant de l\u2019inte\u0301re\u0302t de la de\u0301marche de leurs membres, leur but non lucratif<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_14\" class=\"footnote_plugin_tooltip_text\">[14]<\/sup><\/a><\/span>, que nous aimons a\u0300 qualifier ces entite\u0301s de l\u2019e\u0301conomie sociale et solidaire (ESS) d\u2019\u00ab\u00a0<em>entreprises socialement inte\u0301resse\u0301es<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_15\" class=\"footnote_plugin_tooltip_text\">[15]<\/sup><\/a><\/span>. Notamment parce que ce mode d\u2019entreprendre consiste avant tout a\u0300 re\u0301pondre a\u0300 la demande de prise en charge des proble\u0301matiques socie\u0301tales (sante\u0301, environnement, e\u0301ducation, etc.) auxquelles nos concitoyens se trouvent directement confronte\u0301s dans leur propre territoire.<br \/>\nDe\u0300s lors, pour ces diffe\u0301rentes formes de socie\u0301te\u0301s civiles organise\u0301es, diversifier leurs ressources publiques (subventions)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_16\" class=\"footnote_plugin_tooltip_text\">[16]<\/sup><\/a><\/span>\u00a0et prive\u0301es (cotisations, dons, etc.) devient une absolue ne\u0301cessite\u0301 dans une logique d\u2019hybridation de leurs mode\u0300les socio-e\u0301conomiques. Pour ce faire, de\u0301velopper des activite\u0301s e\u0301conomiques d\u2019utilite\u0301 sociale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_17\" class=\"footnote_plugin_tooltip_text\">[17]<\/sup><\/a><\/span>\u00a0tout en be\u0301ne\u0301ficiant de la franchise commerciale a\u0300 hauteur maximale de 78.596 euros<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_18\" class=\"footnote_plugin_tooltip_text\">[18]<\/sup><\/a><\/span>\u00a0par anne\u0301e civile (pour 2024), voire d\u2019exone\u0301rations spe\u0301cifiques telles que celles applicables aux services rendus aux membres<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_19\" class=\"footnote_plugin_tooltip_text\">[19]<\/sup><\/a><\/span>, a\u0300 l\u2019organisation de manifestations exceptionnelles<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_20\" class=\"footnote_plugin_tooltip_text\">[20]<\/sup><\/a><\/span>, ou encore a\u0300 la mutualisation de moyens humains et\/ou mate\u0301riels<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_21\" class=\"footnote_plugin_tooltip_text\">[21]<\/sup><\/a><\/span>, sont autant d\u2019avantages concurrentiels que les associations sont de plus en plus nombreuses a\u0300 comprendre et a\u0300 mai\u0302triser.<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Si certaines peuvent avoir un inte\u0301re\u0302t a\u0300 e\u0302tre imposables<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_22\" class=\"footnote_plugin_tooltip_text\">[22]<\/sup><\/a><\/span>, pour la plupart, le maintien d\u2019un cadre fiscal non imposable est primordial puisqu\u2019il s\u2019agit du pre\u0301alable indispensable pour espe\u0301rer be\u0301ne\u0301ficier du re\u0301gime de me\u0301ce\u0301nat<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_23\" class=\"footnote_plugin_tooltip_text\">[23]<\/sup><\/a><\/span>, l\u2019une des ressources non fiscalise\u0301es au plus fort potentiel de de\u0301veloppement actuellement.<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-901108724 alignleft\" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.33-300x96.png\" sizes=\"auto, (max-width: 813px) 100vw, 813px\" srcset=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.33-300x96.png 300w, https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.33-768x246.png 768w, https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.33-672x215.png 672w, https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.33.png 971w\" alt=\"\" width=\"813\" height=\"260\" \/><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><strong>Inte\u0301re\u0302t ge\u0301ne\u0301ral : be\u0301ne\u0301ficier du re\u0301gime de me\u0301ce\u0301nat<\/strong><\/h4>\n<h4><\/h4>\n<p>En application des articles 200 et 238 bis du code ge\u0301ne\u0301ral des impo\u0302ts (CGI), un OSBL est e\u0301ligible au dispositif fiscal de me\u0301ce\u0301nat lorsqu\u2019il exerce une ou plusieurs activite\u0301s d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral (culture, social, sport, etc.), que sa gestion est de\u0301sinte\u0301resse\u0301e et qu\u2019il poursuit un but globalement non lucratif, et que son action n\u2019est pas exclusivement destine\u0301e a\u0300 un cercle restreint de membres<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_24\" class=\"footnote_plugin_tooltip_text\">[24]<\/sup><\/a><\/span>.<\/p>\n<p>Une association a\u0300 caracte\u0300re e\u0301conomique est-elle e\u0301ligible au me\u0301ce\u0301nat ? A priori non. Cela a e\u0301te\u0301 ve\u0301rifie\u0301 a\u0300 de multiples reprises a\u0300 propos du secteur du commerce e\u0301quitable<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_25\" class=\"footnote_plugin_tooltip_text\">[25]<\/sup><\/a><\/span>\u00a0notamment, ou des associations pour le maintien d\u2019une agriculture paysanne (AMAP) reconnues comme exerc\u0327ant des activite\u0301s lucratives ge\u0301ne\u0301rant de l\u2019impo\u0302t<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_26\" class=\"footnote_plugin_tooltip_text\">[26]<\/sup><\/a><\/span>. A\u0300 l\u2019inverse, il est toujours possible de sectoriser les diffe\u0301rentes activite\u0301s de l\u2019OSBL si elles sont dissociables par nature, et alors seule l\u2019activite\u0301 d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral sera en droit de be\u0301ne\u0301ficier du re\u0301gime de me\u0301ce\u0301nat, en organisant en interne un circuit d\u2019affectation pre\u0301cis des dons de\u0301die\u0301s a\u0300 cette activite\u0301. Lorsqu\u2019il ne sera pas possible de dissocier les activite\u0301s, l\u2019association assujettie n\u2019aura d\u2019autres solutions que de cre\u0301er un fonds de dotation<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_27\" class=\"footnote_plugin_tooltip_text\">[27]<\/sup><\/a><\/span>\u00a0pour, a\u0300 travers lui, re\u0301investir la sphe\u0300re d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral. Pour cela, il s\u2019agira de s\u2019orienter vers la cre\u0301ation d\u2019un fonds dit \u00ab<em>\u00a0ope\u0301rationnel<\/em>\u00a0\u00bb, l\u2019association be\u0301ne\u0301ficiaire n\u2019e\u0301tant pas elle-me\u0302me e\u0301ligible au dispositif de me\u0301ce\u0301nat.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-901108725 alignleft\" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.48-300x166.png\" sizes=\"auto, (max-width: 468px) 100vw, 468px\" srcset=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.48-300x166.png 300w, https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.26.48.png 489w\" alt=\"\" width=\"468\" height=\"259\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Ce deuxie\u0300me mode de reconnaissance, d\u2019origine fiscale, permet, d\u2019une part, aux OSBL de be\u0301ne\u0301ficier de ressources non assujetties aux impo\u0302ts et, d\u2019autre part, a\u0300 leurs me\u0301ce\u0300nes de be\u0301ne\u0301ficier de re\u0301ductions d\u2019impo\u0302t.<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><strong>Utilite\u0301 publique : La \u00ab Rolls-Royce \u00bb des OSBL\u2026 mais\u2026 !<\/strong><\/h4>\n<p>De\u0301livre\u0301e a\u0300 la suite d\u2019une proce\u0301dure mene\u0301e conjointement par le ministre de l\u2019Inte\u0301rieur et le Conseil d\u2019E\u0301tat, l\u2019utilite\u0301 publique est le seul mode de reconnaissance d\u2019essence purement juridique.<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Par les avantages qu\u2019elle confe\u0300re (capacite\u0301, fiscalite\u0301) et le degre\u0301 d\u2019\u00ab\u00a0<em>institutionnalisation<\/em>\u00a0\u00bb auquel elle donne droit, cette reconnaissance peut exercer une influence certaine sur l\u2019e\u0301laboration des mode\u0300les socio-e\u0301conomiques des associations reconnues d\u2019utilite\u0301 publique (ARUP) et des fondations reconnues d\u2019utilite\u0301 publique (FRUP)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_28\" class=\"footnote_plugin_tooltip_text\">[28]<\/sup><\/a><\/span>. En effet, en ayant cette qualite\u0301, les entite\u0301s concerne\u0301es vont disposer de la grande capacite\u0301 juridique leur permettant de ge\u0301rer des immeubles de rapport, de recevoir des libe\u0301ralite\u0301s (dons et legs), de profiter d\u2019avantages fiscaux exclusifs tels que l\u2019exone\u0301ration des droits de mutation<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_29\" class=\"footnote_plugin_tooltip_text\">[29]<\/sup><\/a><\/span>. Les FRUP pourront e\u0301galement permettre a\u0300 leurs me\u0301ce\u0300nes d\u2019imputer leurs dons au titre de l\u2019impo\u0302t sur la fortune immobilie\u0300re (IFI)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_30\" class=\"footnote_plugin_tooltip_text\">[30]<\/sup><\/a><\/span>.<\/p>\n<p>Cela e\u0301tant, l\u2019adoption du statut RUP, que ce soit pour une association ou une fondation, est actuellement un ve\u0301ritable chemin de croix, qui, en outre, ne nous semble pas toujours couronne\u0301 d\u2019avantages re\u0301ellement substantiels. En effet, l\u2019ARUP ou la FRUP sont re\u0301gies par des statuts types faisant perdre aux fondateurs toute majorite\u0301 en matie\u0300re de gouvernance en raison de l\u2019adoption obligatoire de colle\u0300ges de membres (entre trois et cinq). Les proce\u0301dures de reconnaissance et de modification statutaire demandent des de\u0301lais extre\u0302mement longs pour e\u0302tre publie\u0301s au Journal officiel (entre 18 et 36 mois).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-901108726 alignleft\" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.27.04-300x164.png\" sizes=\"auto, (max-width: 501px) 100vw, 501px\" srcset=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.27.04-300x164.png 300w, https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/Capture-decran-2024-09-28-a-15.27.04.png 486w\" alt=\"\" width=\"501\" height=\"274\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Enfin, l\u2019apparition du fonds de dotation promulgue\u0301e par la loi du 4 aou\u0302t 2008<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_31\" class=\"footnote_plugin_tooltip_text\">[31]<\/sup><\/a><\/span>\u00a0ainsi que les nouveaux avantages consentis par la loi du 31 juillet 2014 relative a\u0300 l\u2019ESS, aux associations constitue\u0301es depuis trois ans et reconnues d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108718_1_32\" class=\"footnote_plugin_tooltip_text\">[32]<\/sup><\/a><\/span>\u00a0ont quelque peu affaibli l\u2019inte\u0301re\u0302t de cre\u0301er des ARUP et FRUP.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"abh_box abh_box_down abh_box_business\">\n<div class=\"abh_tab_content\">\n<section class=\"vcard author abh_about_tab abh_tab\">\n<div class=\"abh_image\"><a class=\"url\" title=\"Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\"><img loading=\"lazy\" decoding=\"async\" class=\"avatar pp-user-avatar avatar-250 photo \" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-300x300.jpg\" alt=\"Colas Amblard\" width=\"250\" height=\"250\" data-del=\"avatar\" \/><\/a><\/div>\n<div class=\"abh_social\"><\/div>\n<\/section>\n<\/div>\n<\/div>\n<p><strong>Colas Amblard<\/strong><\/p>\n<p>Docteur en droit<\/p>\n<p>Avocat associ\u00e9<\/p>\n<p>&nbsp;<\/p>\n<p><strong>En savoir plus :<\/strong><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/09\/JA704_article_fiscal.pdf\" target=\"_blank\" rel=\"noopener\">Juris Associations n\u00b0 704 du 15 septembre 2024<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/fonds-de-dotation-un-outil-au-service-de-linteret-general-nouvel-ouvrage-de-colas-amblard\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, Ressources et financements \u2013 Fonds de dotation : un outil au service de l\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral, Lefebvre-Dalloz, mars 2024<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/modeles-socio-economiques-elements-strategiques\/\" target=\"_blank\" rel=\"noopener\">JA 2024, n\u00b0 694, p. 36, e\u0301tude C. Amblard<\/a>.<\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, Administration et fonctionnement \u2013 La Gouvernance de l\u2019entreprise associative, Juris E\u0301ditions \u2013 Dalloz, aou\u0302t 2019<\/a>.<\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/activite-economique-pourquoi-les-associations-ne-sont-pas-souvent-des-concurrentes-deloyales\/\" target=\"_blank\" rel=\"noopener\">JA 2024, n\u00b0 698, p. 42, e\u0301tude C. Amblard et J. Saddier<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/concurrence-et-paracommercialisme-des-associations-linfluence-de-la-methodologie-fiscale\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Concurrence et paracommercialisme des associations : l\u2019influence de la me\u0301thodologie fiscale \u00bb, Lamy associations, Bull. actu. n\u00b0 163, sept. 2008<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/responsabilite-territoriale-associative-utilite-sociale-lelement-pivot\/\" target=\"_blank\" rel=\"noopener\">JA 2023, n\u00b0 674, p. 36, e\u0301tude C. Amblard<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/but-non-lucratif-un-concept-incontournable-et-encore-mal-apprehende-par-les-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab But non lucratif : un concept incontournable encore mal appre\u0301hende\u0301 par les associations \u00bb, Institut ISBL, 26 juill. 2020<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/lentreprise-socialement-interessee\/\" target=\"_blank\" rel=\"noopener\">Institut ISBL, \u00ab L\u2019entreprise associative : un mode\u0300le e\u0301conomique socialement inte\u0301resse\u0301 \u00bb, contribution lors du Congre\u0300s ESS France, mai 2024<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/fiscalite-un-levier-puissant-pour-la-gouvernance-associative\/\" target=\"_blank\" rel=\"noopener\">JA 2020, n\u00b0 613, p. 37, e\u0301tude C. Amblard<\/a><\/p>\n<p><a href=\"https:\/\/www.calameo.com\/editions-dalloz\/read\/0046483431acc03b9bb18\" target=\"_blank\" rel=\"noopener\">Dossier JA 704 du 15 septembre 2024 \u2013 M\u00e9c\u00e9nat : qui ne risque rien\u2026<\/a><\/p>\n<div class=\"printfriendly pf-button pf-button-content pf-alignright\"><a title=\"Printer Friendly, PDF &amp; Email\" href=\"https:\/\/institut-isbl.fr\/modes-de-reconnaissance-quels-impacts-fiscaux\/#\" rel=\"nofollow\"><img decoding=\"async\" class=\"pf-button-img\" src=\"https:\/\/cdn.printfriendly.com\/buttons\/printfriendly-pdf-email-button-notext.png\" alt=\"Print Friendly, PDF &amp; Email\" \/><\/a><\/div>\n<\/div>\n<div class=\"abh_box abh_box_down abh_box_business\"><\/div>\n<div class=\"speaker-mute footnotes_reference_container\">\n<div class=\"footnote_container_prepare\">\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"footnote_references_container_901108718_1\">\n<table class=\"footnotes_table footnote-reference-container\">\n<caption class=\"accessibility\">R\u00e9f\u00e9rences<\/caption>\n<tbody>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_1\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>1<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/fonds-de-dotation-un-outil-au-service-de-linteret-general-nouvel-ouvrage-de-colas-amblard\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, Ressources et financements \u2013 Fonds de dotation : un outil au service de l\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral, Lefebvre-Dalloz, mars 2024.<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_2\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>2<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/modeles-socio-economiques-elements-strategiques\/\" target=\"_blank\" rel=\"noopener\">JA 2024, n\u00b0 694, p. 36, e\u0301tude C. Amblard<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_3\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>3<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP- 10-50-10-20 du 7 juin 2017, \u00a7 590 a\u0300 620.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_4\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>4<\/th>\n<td class=\"footnote_plugin_text\">Ibid.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_5\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>5<\/th>\n<td class=\"footnote_plugin_text\">Ce crite\u0300re ne doit pas s\u2019entendre des seules situations de de\u0301tresse physique ou morale.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_6\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>6<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/activites-economiques-et-commerciales-des-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Activite\u0301s e\u0301conomiques et commerciales des associations \u00bb, Lamy associations, e\u0301tude 246<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_7\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>7<\/th>\n<td class=\"footnote_plugin_text\">C. com., art. L. 442-10.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_8\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>8<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, Administration et fonctionnement \u2013 La Gouvernance de l\u2019entreprise associative, Juris E\u0301ditions \u2013 Dalloz, aou\u0302t 2019<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_9\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>9<\/th>\n<td class=\"footnote_plugin_text\">Ibid. ; v. e\u0301gal.\u00a0<a href=\"https:\/\/institut-isbl.fr\/activite-economique-pourquoi-les-associations-ne-sont-pas-souvent-des-concurrentes-deloyales\/\" target=\"_blank\" rel=\"noopener\">JA 2024, n\u00b0 698, p. 42, e\u0301tude C. Amblard et J. Saddier<\/a>\u00a0;\u00a0<a href=\"https:\/\/institut-isbl.fr\/concurrence-et-paracommercialisme-des-associations-linfluence-de-la-methodologie-fiscale\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Concurrence et paracommercialisme des associations : l\u2019influence de la me\u0301thodologie fiscale \u00bb, Lamy associations, Bull. actu. n\u00b0 163, sept. 2008<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_10\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>10<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/responsabilite-territoriale-associative-utilite-sociale-lelement-pivot\/\" target=\"_blank\" rel=\"noopener\">JA 2023, n\u00b0 674, p. 36, e\u0301tude C. Amblard<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_11\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>11<\/th>\n<td class=\"footnote_plugin_text\">Les associations demeurent en tout e\u0301tat de cause assujetties aux impo\u0302ts sur leurs revenus du patrimoine (CGI, art. 206, 5).<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_12\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>12<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP- 10-50-10-20, pre\u0301c., \u00a7 630 et 640.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_13\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>13<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 50 a\u0300 510.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_14\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>14<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/but-non-lucratif-un-concept-incontournable-et-encore-mal-apprehende-par-les-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab But non lucratif : un concept incontournable encore mal appre\u0301hende\u0301 par les associations \u00bb, Institut ISBL, 26 juill. 2020<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_15\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>15<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/lentreprise-socialement-interessee\/\" target=\"_blank\" rel=\"noopener\">Institut ISBL, \u00ab L\u2019entreprise associative : un mode\u0300le e\u0301conomique socialement inte\u0301resse\u0301 \u00bb, contribution lors du Congre\u0300s ESS France, mai 2024<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_16\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>16<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856 du 31 juill. 2014, art. 59 ; v. e\u0301gal. re\u0300gl. ue 2023\/2832 du 13 de\u0301c. 2023 ; CJCe 24 fe\u0301vr. 2023, aff. C-280\/00 ; Commission europe\u0301enne, de\u0301cis. 2012\/21\/ ue, comm. 2012\/C 8\/03 du 20 de\u0301c. 2011, comm. 2012\/C 8\/02 du 11 janv. 2012.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_17\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>17<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/fiscalite-un-levier-puissant-pour-la-gouvernance-associative\/\" target=\"_blank\" rel=\"noopener\">JA 2020, n\u00b0 613, p. 37, e\u0301tude C. Amblard<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_18\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>18<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-tVA-CHAMP- 30-10-30-10 du 20 mars 2024, \u00a7 350 a\u0300 420.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_19\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>19<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 261, 7o, 1, a) et b).<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_20\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>20<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-tVA-CHAMP- 30-10-30-10, pre\u0301c.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_21\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>21<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 261 B.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_22\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>22<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-tVA-CHAMP- 30-10-30-20 du 15 mai 2019, \u00a7 90 (par exemple, a\u0300 propos des ESAT).<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_23\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>23<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2003-709 du 1er aou\u0302t 2003, JO du 2 ; v. dossier \u00ab Me\u0301ce\u0301nat \u2013 2003 : la ge\u0301ne\u0301rosite\u0301 libe\u0301re\u0301e \u00bb, JA 2023, n\u00b0 686, p. 15 ; v. e\u0301gal.\u00a0<a href=\"https:\/\/www.calameo.com\/editions-dalloz\/read\/0046483431acc03b9bb18\" target=\"_blank\" rel=\"noopener\">Dossier JA 704 du 15 septembre 2024 \u2013 M\u00e9c\u00e9nat : qui ne risque rien\u2026<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_24\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>24<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-Ir-rICI-250-10-10 du \u00a010 mai 2017, \u00a7 130 a\u0300 150.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_25\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>25<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856, pre\u0301c., art. 94<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_26\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>26<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/questions.assemblee-nationale.fr\/q14\/14-740QE.htm\" target=\"_blank\" rel=\"noopener\">re\u0301p. min. a\u0300 J.-J. Candelier, JOAN q du 9 avr. 2013, n\u00b0 740<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_27\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>27<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/fonds-de-dotation-un-outil-au-service-de-linteret-general-nouvel-ouvrage-de-colas-amblard\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, Ressources et finance- ments \u2013 Fonds de dotation : un outil au service de l\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral, pre\u0301c.<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_28\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>28<\/th>\n<td class=\"footnote_plugin_text\">CE, \u00ab Les associations reconnues d\u2019utilite\u0301 publique \u00bb, rapp., 25 oct. 2000 : les OSBL reconnus d\u2019utilite\u0301 publique captent la majorite\u0301 de la ge\u0301ne\u0301rosite\u0301 du public.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_29\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>29<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 795, 2o ; BOFiP-Impo\u0302ts, BOI-ENR-DMTG-10-20-20 du 14 juin 2022, \u00a7 20 a\u0300 30.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_30\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>30<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 978 ; BOFiP-Impo\u0302ts, BOI-PAT-IFI-40-20-20 du 3 mai 2023.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_31\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>31<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2008-776 du 4 aou\u0302t 2008, JO du 5 ; v. dossier \u00ab fonds de dotation \u2013 15 ans : l\u2019a\u0302ge de faire \u00bb, JA 2023, n\u00b0 681, p. 16.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108718_1_32\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>32<\/th>\n<td class=\"footnote_plugin_text\">L. du 1er juill. 1901, art. 6, modif. par L. n\u00b0 2014-856, pre\u0301c., art. 74.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\u00a0|\u00a029 septembre 2024 Si le re\u0301gime d\u2019imposition applicable aux associations est sensiblement le me\u0302me que celui des fondations, les modalite\u0301s de reconnaissance applicables a\u0300 ces organismes sans but lucratif (OSBL) permettent de be\u0301ne\u0301ficier d\u2019avantages fiscaux supple\u0301mentaires. Utilite\u0301 sociale, inte\u0301re\u0302t ge\u0301ne\u0301ral, utilite\u0301 publique : revue de de\u0301tail. &nbsp; Certes, il est difficile de s\u2019y retrouver [&hellip;]<\/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":"","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":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","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 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