Re: European bank account for donations

[Luc Pionchon <pionchon luc gmail com>]

Hi,

2012/3/12 Bastien Nocera <hadess hadess net>:
> Em Sat, 2012-03-10 às 13:21 +0200, Luc Pionchon escreveu:
> <snip>
>> What administrative hassle are you taking about concretely?
>
> http://www.interieur.gouv.fr/sections/a_votre_service/vos_demarches/association-utilite-publique/arup/downloadFile/attachedFile_5/pieces_demande_de_rup0206.pdf
>


You are mistaking « utilité publique » and « intérêt général ».

They are two different things.



Both bring benefits to donators (charity donation tax deduction), but

GNOME-FR does NOT qualify as an association « d'utilité publique ». In
fact it is far away from qualifying. The future I could imagine where
GNOME-FR would qualify is for example if all French schools would move
to GNOME and the association would promote and support it's usage in
each school. As you certainly know, GNOME-FR is far away from that. In
practice, and to understand better what kind of associations qualify,
it will be required over 200 members and a budget over 45.000 €. To be
certified as an association of « utilité publique» is a BIG thing.
There are not too many such associations in France. It is clearly out
of scope, as I said in a previous message.


On another hand,

GNOME-FR does qualify as an association of « intérêt général » (I
believe). The notion of « intérêt général » is specified by the tax
office. It is not a certification. There is NO administrative step to
take. The association just takes the responsibility to qualify itself
as of « intérêt général » (or not). It will then deliver certificates
to donators, who can then justify some tax deduction.

To be of « intérêt général » an association must be for every body's
benefit AND not for the profit of a few. Therefore have no activity
for profit, do not profit specific persons, like the management, do
not restrict the action to a limited amount of people, etc. As an
example, I had a short exchange with Tristan Nitot from Mozilla,
Mozilla Europe was a French association, but was not of « intérêt
général » because his work as a president was remunerated, therefore
also for his own profit.

Optionally, an association may ask the tax office to investigate and
clarify whereas it fits the « intérêt général » or not. There is a
descriptive document to provide. If GNOME would benefit to go that
way, and if you feel that it is an administrative hassle for you, I
can help to set it up.



I hope it clarifies.


PS1: I think it is essential to be precise when we talk about legal
matters, and to take the time to gather the right information.

PS2: French readers can read more details at
http://association1901.fr/blog/reglementation/utilite-publique-interet-general-utilite-sociale-a-ne-pas-confondre
and here http://www.associations.gouv.fr