But these suspicions are no longer topical

On the moment, their inclusion in the 2007 Tepa law has gone virtually unnoticed. Donations to the general interest organizations certainly to soften the invoice of EWB, within the limits of an annual ceiling of 50,000 euros. But originally, this faculty was presented at the same time investments in SMEs, or subscriptions for shares in a FIPS or the FCPI. The comparison has hardly been favourable, it is true that a gift is a gift! I.e. a finality of his money and voluntary abandonment. While an investment retains a bet size.

Only, a recent report by the General Inspection of finance showed how these investments défiscalisants reveal voracious in management or subscription fees. More than once, the commissions collected by the promoters of these products eventually absorb the tax saving by subscribers! In short, instead of feeding the public Treasury, money from individuals inflated the profit margin of a few private companies. For the taxpayer, the qualitative leap is not obvious. At the time, this anomaly gave resonance to the slogan coined in its time by the Pasteur Institute: "help a researcher over the collector". In view of the found abuse, the latter could decline as: "help a researcher not a promoter of investment funds".

On this, the crisis has caused a terrible effect scissors. On the one hand, a cruel lack of State welfare to continue to assume its social commitments. on the other, or even increasing, persistent needs individuals. And this, in all areas: health, housing, work, or even daily subsistence. At the time, charitable organizations have adoubées in their public service mission. It was therefore urgent to recognize as such.

Transport subsidies

That is why, while the debate on the abolition of tax niches continues to swell, EWB cuts appear not threatened. In any case, it is the opinion of many experts, the MeBernard Monassier example, notary in Paris (see page 10, the circle of tax). According to them, the community has too need associations to social benefits. It must do everything to route to them subsidies.

A new philanthropy is thus in place. It part by far, because the minds of the France are not prepared for such a mechanism for the redistribution of wealth. La Rochefoucauld, in one of its many maxims, said that "Although rare are the French who admit to like money." But, he continued, "they are still rare, those willing to share it." Indeed, in contrast to Anglo-Saxon countries where private foundations are involved in the general welfare, our fellow citizens rather were always inclined to be wary of these individual initiatives. But these suspicions are no longer topical. Economic and social emergencies, the taxpayers subject to the ISF are invested a valuable role of officers of national solidarity.

But still necessary that awareness is widespread. Or according to an Opinion Way survey commissioned by the Fondation d'Auteuil to indebted individuals of wealth tax, there are still 15 of people to ignore the possibility to give to organizations. Only 63 of respondents know that can combine the gift and the investment in SMEs, and 68 say pay priority their EWB money to SMEs rather than a foundation of public utility (25) and the State (7). However, 45 were intended to give more foundations through the Tepa device. Finally, 80 believe that the money given to the FRUP is better that we pay to the State.

Causes to support

Then, he must also find a cause to support.

6. For the foundation of Auteuil, the challenge is clear: first Foundation youth in difficulty, from young 4,700 welcomed in 2002 to 6,700 in 2006 and 13,000 today and its needs evolve at the same pace.

6. The Institut Pasteur is located in the same issue. His key work on AIDS could suggest that this institution is a dismemberment of the State. But it is a private law Foundation who will live more in addition to the generosity of individuals. Certainly, during the 1975-1976, the State intervened to a height of 50 in operating budget. Currently, as Sylvain Coudon, Director of communication and patronage, "its participation exceeds plus the 25 ". However control of the Institute are well known to the public: Alzheimer's disease, autism, Parkinson's, cancer, tuberculosis, or the chicungunya disease. These plagues claiming research programs spread over at least ten years. For the record, it took forty years to isolate the measles vaccine. The problem is that budgets are traded every year, and for large amounts. Thus, this vaccine which could prove to be decisive in the prevention of cancer: it is currently in phase 1. To ensure that this major discovery accesses the commercialization phase, researchers should be sure to dispose of EUR 2 million per year until the 2012-2015 horizon. The donations made by the individual in the ISF participate greatly. Already, they proved very valuable, but the margin of progress remains very important.

6. It is also the finding of the foundation of France. It had collected 700,000 euros of eligible donations to the ISF 2008 reduction, the first year of application of Act Tepa. She saw with satisfaction the collection to more than 1 million euros on the 2009 campaign. However, the Director General of the France Foundation, Francis Charhon, relativizes the amount "on the 3 billion euros paid by indebted Lai in 2009".

The problem of the tax receipt

In fact, sometimes are the organizations themselves that between. Poorly equipped, they did edit not time the receipt that the donors can integrate in their statement. This lack of logistics can be disabling. The Minister of the Budget, public accounts and the reform of the State, François Baroin, said that the deadline for producing printed said was extended for three months. In practice, for the cuvée 2010, taxpayers tax residents in France have until 15 September at the latest to produce their papers.

However, if individuals are really to focus on investment, while striving to give meaning to their action, they have the opportunity to build on the high-tech SMEs engaged in medical research, biotechnology or the protection of the environment.

Thus, with the principle of the holdings incubators Truffle Capital, an individual will benefit from the same tax savings (75 of the subscribed amount capped at 50,000 euros of reduction), but in doing so, he will be given a boost adventure industrial of Neovacs, which continues the development of a drug against Crohn's disease; of BMD, specializing in the diagnosis in vitro; or Carmat, which finalizes the production of an artificial heart developed by the famous cardiologist and surgeon, Professor Alain Carpentier. In this case, the innovation and SMEs support joined the need for social protection and solidarity.