Created under the initiative of Poitiers University Hospital, the Aliénor endowment fund is a legal entity covered by the Law of the 4th August 2008 concerning modernization of the economy. It is a non profitable private legal entity which is led by a board of directors and funded by donations. The fund has vocation to supplement Poitiers University Hospital’s resources dedicated to health research, and to collect and manage these funds whilst Investing the assets.
Why support the Aliénor fund ?
Supporting the Aliénor fund is an investment in the future, our health and that of future generations. It gives hope to patients by providing the best specialized care and innovative treatments thus contributing to medical excellence of public hospitals.
The Aliénor fund uses your donations to :
– Fund health research projects at Poitiers University Hospital based on three main areas: basic research, clinical research and translational research, i.e. the transfer of basic science to clinical applications ;
– Fund cancer research projects;
– Promote innovation;
– Acquire high-tech equipment for research laboratories and medical teams of Poitiers University Hospital.
Who can donate to the Aliénor fund ?
Individuals, associations and federations, businesses and industrial developers can contribute to the development of the Aliénor fund. Through doing this they provide support to medical innovation and health research related to pathologies treated at Poitiers University Hospital.
How to donate funds to Aliénor ?
Donations can take different forms depending on your legal status.
Direct donations : whether you are a company or an individual, a direct donation is an efficient and significant way of expressing your interest in the cause.
Sponsorship or patronage : this is a reliable tool for strengthening collective membership and integrating solidarity in company values by joining forces with your employees.
Partnerships : in order to assert your social commitments, partnership sponsoring provides practical and comprehensive support to fundraising actions conducted with businesses and requests for donations from individuals.
For bequests and subscriptions to life insurance, contact the Aliénor fund on 05 49 44 43 33.
What are the tax benefits* ?
*subjected to tax rules according to the fiscal residence of the donator, the following dispositions are applicable under French legislation.
The Aliénor fund benefits from the tax regime applicable to non-profitable organizations. It is therefore exempt from commercial taxes on its economical activities (corporate taxes and VAT) if these activities are considered non lucrative according to fiscal legislation
Donations made to the Aliénor fund qualify for tax reductions:
- If you are an individual, a tax reduction is applied to 66% of donations in a 20% limit of your taxable income. If this limit is exceeded, the excess is applied to the following five fiscal years, under the same conditions (Article 200 of the Tax Code).
Eg a € 150 gift represents an actual expenditure of € 51.
- If you are subject to tax on capital wealth, the TEPA Act of 2007 allows you to deduct 75% of the amount of your donations from your tax within a limit of € 50,000. Furthermore, the amounts corresponding to donations made before December 31 are excluded from your tax base.
Eg : a donation of € 1,000 represents an actual expenditure of € 250.
- If you are a company, 60% of the donation can be deducted from corporation tax in a limit of 0.5 % of annual turnover with possible deferral over the five years following the payment if the limit is exceeded.
Donations and bequests for the benefit of Aliénor endowments are fully exempt from transfer duty (Article 795-14 ° of the General Tax Code).