{"id":105,"date":"2016-05-24T11:00:43","date_gmt":"2016-05-24T09:00:43","guid":{"rendered":"http:\/\/www.fonds-alienor.fr\/demo\/?page_id=105"},"modified":"2016-07-21T14:30:26","modified_gmt":"2016-07-21T12:30:26","slug":"deduction-fiscale","status":"publish","type":"page","link":"https:\/\/www.fonds-alienor.fr\/en\/deduction-fiscale\/","title":{"rendered":"D\u00e9duction fiscale"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=&#8221;.vc_custom_1465203333956{padding-top: 20px !important;padding-bottom: 20px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;LES AVANTAGES FISCAUX&#8221; font_container=&#8221;tag:h3|font_size:20%20px|text_align:center|color:%23687884&#8243; google_fonts=&#8221;font_family:Lato%3A100%2C100italic%2C300%2C300italic%2Cregular%2Citalic%2C700%2C700italic%2C900%2C900italic|font_style:400%20regular%3A400%3Anormal&#8221;][vc_column_text]<span style=\"color: #1d1d1b;\">Le fonds Ali\u00e9nor b\u00e9n\u00e9ficie du r\u00e9gime fiscal applicable aux organismes sans but lucratif. Il est donc exon\u00e9r\u00e9 des imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s de droit commun, taxe professionnelle et taxe sur la valeur ajout\u00e9e) au titre de ses activit\u00e9s \u00e9conomiques d\u00e8s lors qu&#8217;il s&#8217;agit d&#8217;activit\u00e9s non lucratives au sens du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/span><\/p>\n<p style=\"text-align: center;\"><em>Les dons consentis au fonds Ali\u00e9nor ouvrent droit \u00e0 des r\u00e9ductions d&#8217;imp\u00f4ts.<\/em><\/p>\n<p>[\/vc_column_text][vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;10&#8243;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1465205380093{background-color: #f4f4f4 !important;}&#8221;][vc_column_text]<\/p>\n<p><center><i class=\"icon-particulier icon-2x particulier\" style=\"color: #58c7f4;\"><\/i><\/center><\/p>\n<p style=\"text-align: center;\"><strong>Vous \u00eates un <span style=\"color: #58c7f4;\">particulier<\/span><\/strong><\/p>\n<p>Une r\u00e9duction d&#8217;imp\u00f4ts s&#8217;applique \u00e0 hauteur de 66% du montant des dons dans la limite de 20% de votre revenu imposable. Si cette limite est d\u00e9pass\u00e9e, l&#8217;exc\u00e9dent s&#8217;applique aux cinq ann\u00e9es suivantes, dans les m\u00eames conditions (article 200 du code g\u00e9n\u00e9ral des imp\u00f4ts).<br \/>\n<em>Ex. un don de 150\u20ac repr\u00e9sente une d\u00e9pense r\u00e9elle de 51 \u20ac.<\/em><\/p>\n<p>Si vous \u00eates assujetti \u00e0 l&#8217;imp\u00f4t sur la fortune, la loi TEPA de 2007 vous permet de d\u00e9duire du montant de votre ISF 75% des dons effectu\u00e9s, dans la limite de 50 000\u20ac. Par ailleurs, les sommes correspondant au don r\u00e9alis\u00e9 avant le 31 d\u00e9cembre sont exclues de l&#8217;assiette de votre ISF.<br \/>\nEx : un don de 1000\u20ac repr\u00e9sente une d\u00e9pense r\u00e9elle de 250 \u20ac.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1465205372838{background-color: #f4f4f4 !important;}&#8221;][vc_column_text]<\/p>\n<p><center><i class=\"icon-pro icon-2x particulier\" style=\"color: #9254a5;\"><\/i><\/center><\/p>\n<p style=\"text-align: center;\"><strong>Vous \u00eates une <span style=\"color: #9254a5;\">soci\u00e9t\u00e9<\/span><\/strong><\/p>\n<p style=\"text-align: left;\">60% du montant du don viennent en r\u00e9duction de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s dans la limite de 0,5% du chiffre d&#8217;affaires avec report possible sur les cinq ann\u00e9es suivant le versement si le plafond est d\u00e9pass\u00e9.<\/p>\n<p style=\"text-align: left;\"><em>Les dons et legs consentis au profit du fonds de dotation Ali\u00e9nor sont totalement exon\u00e9r\u00e9s de droits de mutation (article 795-14\u00b0 du code g\u00e9n\u00e9ral des imp\u00f4ts).<\/em><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1465203333956{padding-top: 20px !important;padding-bottom: 20px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;LES AVANTAGES FISCAUX&#8221; font_container=&#8221;tag:h3|font_size:20%20px|text_align:center|color:%23687884&#8243; google_fonts=&#8221;font_family:Lato%3A100%2C100italic%2C300%2C300italic%2Cregular%2Citalic%2C700%2C700italic%2C900%2C900italic|font_style:400%20regular%3A400%3Anormal&#8221;][vc_column_text]Le fonds Ali\u00e9nor b\u00e9n\u00e9ficie du r\u00e9gime fiscal applicable aux organismes sans but lucratif. Il est donc exon\u00e9r\u00e9 des imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s de droit commun, taxe professionnelle et taxe sur la valeur ajout\u00e9e) au titre [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-105","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9duction fiscale - Fonds Ali\u00e9nor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fonds-alienor.fr\/deduction-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9duction fiscale - Fonds Ali\u00e9nor\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=&#8221;.vc_custom_1465203333956{padding-top: 20px !important;padding-bottom: 20px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;LES AVANTAGES FISCAUX&#8221; font_container=&#8221;tag:h3|font_size:20%20px|text_align:center|color:%23687884&#8243; google_fonts=&#8221;font_family:Lato%3A100%2C100italic%2C300%2C300italic%2Cregular%2Citalic%2C700%2C700italic%2C900%2C900italic|font_style:400%20regular%3A400%3Anormal&#8221;][vc_column_text]Le fonds Ali\u00e9nor b\u00e9n\u00e9ficie du r\u00e9gime fiscal applicable aux organismes sans but lucratif. Il est donc exon\u00e9r\u00e9 des imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s de droit commun, taxe professionnelle et taxe sur la valeur ajout\u00e9e) au titre [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fonds-alienor.fr\/deduction-fiscale\/\" \/>\n<meta property=\"og:site_name\" content=\"Fonds Ali\u00e9nor\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/chudepoitiers\" \/>\n<meta property=\"article:modified_time\" content=\"2016-07-21T12:30:26+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@CHU_de_Poitiers\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/deduction-fiscale\\\/\",\"url\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/deduction-fiscale\\\/\",\"name\":\"D\u00e9duction fiscale - Fonds Ali\u00e9nor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#website\"},\"datePublished\":\"2016-05-24T09:00:43+00:00\",\"dateModified\":\"2016-07-21T12:30:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/deduction-fiscale\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fonds-alienor.fr\\\/deduction-fiscale\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/deduction-fiscale\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9duction fiscale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/\",\"name\":\"Fonds Ali\u00e9nor\",\"description\":\"Emmenons la recherche m\u00e9dicale\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#organization\",\"name\":\"Fonds Ali\u00e9nor du CHU de Poitiers\",\"url\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/logo_114px.png\",\"contentUrl\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/logo_114px.png\",\"width\":114,\"height\":114,\"caption\":\"Fonds Ali\u00e9nor du CHU de Poitiers\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fonds-alienor.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/chudepoitiers\",\"https:\\\/\\\/x.com\\\/CHU_de_Poitiers\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/chu-poitiers?trk=company_logo\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCPpTSqyLsR5a-hXJA7zZ6cA\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9duction fiscale - Fonds Ali\u00e9nor","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fonds-alienor.fr\/deduction-fiscale\/","og_locale":"en_US","og_type":"article","og_title":"D\u00e9duction fiscale - Fonds Ali\u00e9nor","og_description":"[vc_row css=&#8221;.vc_custom_1465203333956{padding-top: 20px !important;padding-bottom: 20px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;LES AVANTAGES FISCAUX&#8221; font_container=&#8221;tag:h3|font_size:20%20px|text_align:center|color:%23687884&#8243; google_fonts=&#8221;font_family:Lato%3A100%2C100italic%2C300%2C300italic%2Cregular%2Citalic%2C700%2C700italic%2C900%2C900italic|font_style:400%20regular%3A400%3Anormal&#8221;][vc_column_text]Le fonds Ali\u00e9nor b\u00e9n\u00e9ficie du r\u00e9gime fiscal applicable aux organismes sans but lucratif. 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