The Fond de Dotation du Web Libre (FDL) is an association created based on "Assocations loi de 1901".
For organistations and institutions this means, that 0.5% of revenues making up up to 60% of a donation can be deducted from eventual taxes. Example calculation:
|Position||No Donation||With Donation||Info|
|Max donation||16.666||16.666||10.000 = 60% of donation|
|Buy FLOSS directly||16.666|
|Donate to FLOSS||16.666|
|~30% Tax||55.000||60.000||"Buy Floss" reduces earnings, Donate doesn't|
|Paid for FLOSS||11.666||6.666||when purchasing, 30% (5.000) tax avoided, when donating 10.000 tax-deducatble|
For individuals, 66% of the donation up to 20% of taxable income or 75% of a donation up to 530€ are tax-deductable.
|Position||Option 1||Option 2||Info|
|Maximum Donation||4.000||530||20% of taxable income or 530€|
|Tax deductable||2640||398||66% of 4000 or 75% of 530|
For more information, please refer to: French law on handling of donations.