Make a corporate donation to help save Chartres Cathedral

Legal framework of corporate sponsorship

Article 238 bis of the General Tax Code governing corporate sponsorship was comprehensively revised by the law of 1 August 2003.

The tax provision introduced by the law allows a company that is liable for tax in France to benefit from a reduction in corporation tax or income tax when donating to a public body [organisme d’intérêt général].

This tax reduction amounts to 60% of the sum paid, up to a maximum of five per mil (0.5%) of the company’s turnover excluding tax.

The company is also entitled to limited considerations. Such considerations constitute a benefit offered to the donor by the body receiving the donation. The value of such considerations must remain “markedly disproportionate” to the amount of the donation. A ratio of 1 to 4 between the value of the considerations and the value of the donation is generally accepted; in other words the value of the considerations granted to the corporate sponsor must not exceed 25% of the amount of the donation, up to a maximum of €60.



When payment is made, the beneficiary records receipt of the donation by debiting cash account 5120 with the amount of credit from account 4670.

To benefit from the corporate sponsorship scheme, companies must complete a CERFA n°2069-M-SD declaration to enable them to apply the 60% tax reduction.

Companies must attach a schedule showing the nature and amounts of any payments made in connection with sponsorship operations, plus any unused amounts carried forward from previous years.

European corporate sponsorship

Some European Union countries have come together to form Transnational Giving in Europe (TGE). The TGE network enables both individual and corporate donors that are liable for tax in one of the partner countries to support charitable organisations in other member countries while benefiting from tax advantages provided for by the law in their country of residence.

TGE applies to donations made to and from Belgium, Bulgaria, France, Germany, Hungary, Ireland, Italy, Luxembourg, the Netherlands, Poland, Romania, Slovakia, Switzerland and the United Kingdom.


Your company can help!

You too can be part of this prestigious restoration scheme, backed by the French government and heritage conservation experts. You can make a tax-efficient contribution to conserving this historical masterpiece.

For companies, the sponsorship law of 1 August 2003 permits a 60% reduction in corporation tax for donations made to an association d’intérêt général up to a maximum of 0.5% of turnover, with the possibility of using any surplus in the following five financial years.
For example, if you donate €1,000, you are entitled to deduct €600 from your corporation tax liability.


On request to the following address, we will send you a corporate sponsorship pack and standard agreement template document:

Madame la Présidente
Chartres, sanctuaire du Monde
16, Cloître Notre-Dame
28000 Chartres, France


Our supporters


The Life of the Apostles
Sum collected: €60,975


St James the Elder
Sum collected: €60,975

bin2_21_1St Julian the Hospitaller
Sum collected: €38,110


The Virgin in Majesty
Sum collected: €63,075

Moses and Isaiah
Sum collected: €65,525

bin2_24_1David and Ezechiel
Sum collected: €30,000