Associations & NPOs

The social and solidarity economy (in French “Economie Sociale et Solidaire – ESS”)—including associations and endowment funds—has become more complex: a more restrictive interpretation of “general interest” for tax purposes, difficulties in securing funding, hybrid resources, and increased liability for volunteer or paid directors.

We help you structure your economic model (for‑profit vs non‑profit) and your governance to ensure the sustainability of the general‑interest mission(s) pursued by your non‑profit organization (NPO), in compliance with legal and regulatory standards and tax doctrine.

• Restructuring in the non‑profit sector: mergers, demergers, partial asset transfers.
• Taxation of associations: eligibility reviews and complete audit for sponsorship regimes (identifying commercial vs general‑interest activities for tax purposes), sectorization or creation of for‑profit subsidiaries, tax rulings (“rescrits”).
• Sponsorship (“mécénat”): sponsorship tax rulings, director remuneration arrangements in this framework, distinction from patronage/ partnership agreements in France and abroad.
• Endowment funds: creation, structuring, advice and legal/tax support for day‑to‑day operation, management reports, relations with donors.
• Corporate life & bylaws: amendments to bylaws, internal rules to reflect regulatory requirements (sports associations in particular) or governance issues, liability of directors, compliance (beneficial owners, tax receipts, etc.), ESS‑specific agreements (sponsorship agreements, subsidies, association loans in particular).
• ESS companies: ESUS accreditation (agrément "Entreprise Solidaire d'Utilité Sociale"), corporate purpose (“raison d’être”), “société à mission” (mission-driven company under French law), dedicated holding structures for assets, etc.

We provide services and guidance to organizations under the 1901 Law, religious associations under the 1905 or 1907 Laws, endowment funds, associations and foundations recognized as being of public benefit, trade unions, etc.

You can rely on our knowledge of the specific legal and tax rules (notably Articles 200 and 238 bis of the French Tax Code) applicable to NPOs to structure your projects and substantiate your eligibility for the sponsorship scheme.