As announced by the former Prime Minister, Élisabeth Borne, the finance law for 2024 now allows taxpayers making donations to organizations working for equality between men and women to benefit from a tax reduction on income of 66% in respect of donations paid to organizations of general interest (CGI, art. 200).
A similar system is provided for by article 238 bis of the CGI for companies making payments for the benefit of the same works or organizations.
Official recognition of the promotion of gender equality
According to the explanatory memorandum of the amendment having inserted this reform into the finance law for 2024, the new deal intends to recognize the rightful place of feminist associations by adding the fight against violence against women and economic and professional equality between women and men to the list of fields giving entitlement to a tax reduction.
A priori
, eligible organizations are those which target their actions on the fight against sexism, pay gaps, moral and sexual harassment, etc.
In the absence of details on the entry into force, the measure applies from the income tax due for the year 2023, that is to say to payments and donations made in 2023 They must therefore be reported on the 2024 income tax return.