Benefits

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:

Organisations: Example calculation
Position No Donation With Donation Info
Revenues 200.000 200.000
0.05% 10.000 10.000
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
Tax Deductable 0 10.000
Tax Payable 55.000 50.000
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

.
Individuals: Example calculation
Position Option 1 Option 2 Info
Taxable Income 20.000 20.000
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.