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Posted by maximus-185586 - Created: 17 years ago
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Posted by legend_in_my_lunchtime-182603 - 17 years ago

You are referring to legal structures that are defined in the "Décret du 16 Août 1901".  The major difference between an Association and a Fondation is in their treatment (for tax reasons) of their ability to raise funds and to distribute those funds.

It is much easier to create an Association than a Fondation although the administrative procedures are rather similar.  Fondations have wider powers of receiving funds including the ability for tax deductible donations and legacies free of inheritance tax.  To achieve this, their mission must normally be totally charitable or be characterised as of great benevolence (e.g. research) and therefore their creation is subject to very strict controls.  Associations on the other hand, while by definition are non-profit making, can encompass initiatives comparable to those practised by almost any small to medium commercial initiative you can think of.  Associations can be (and often are) charitable institutions as well, but do not have the same tax treatment and can also have TVA and income tax assessed upon them if they are in competition with similar commercial enterprises.

If you go to a decent sized bookshop and ask them for the paperback book "Associations" you will find it a powerful little reference work.  I'm sorry I've mislaid my copy so can't give the exact publisher details.

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Posted by maximus-185586 - 17 years ago

THX any info would be a help right now , also i'm trying to discover what the differences are between an association and a foundation in France which should help me decide which way i need to go.maximus

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Posted by yjme-181229 - 17 years ago


Haven't been through the process personally, but know people who have, not as hard as you may think. If you go to the sous-prefecture in your area, they should have all the info you need. I know that there is a service in the Grasse one, on the first floor entrance level to your left. At least there was.......see if I can check it out for you and get back.

If not, the mairie will also have information...will also check with French friends for you.