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Taxation in France

The École Polytechnique Foundation was recognized as being of public interest in the decree of 23 June 1987. As such, donations made to it benefit from certain tax benefits.


The sums paid by a private individual may be deducted from the donor's income tax at a rate of 66 %, up to a maximum of 20% of taxable income. If the amount exceeds this limit, the excess may be carried forward over the next 5 years (Article 200 of the Tax Regulations). For companies, the deduction is 60% up to a maximum of 5 per thousand of revenues (Article 238b). 

Since 20 June 2007, taxpayers have had the option of deducting 75% of the value of donations made from their wealth tax liability; here, the tax benefit may not exceed 50,000€ (maximum donation 66,666€). It is not possible to combine two tax benefits (income tax, wealth tax) for the same sum.


A private individual may transfer stocks and shares to the Foundation in the form of a manual gift or donation by notarial deed. Such donations are tax-deductible in the same way as cash donations (66%).


The temporary transfer of usufruct allows the donor to avoid having to pay wealth tax throughout the donation period on the assets for which he has kept only the bare ownership, but he no longer qualifies for the 66% reduction on the income from this capital. This type of transfer must be carried out by notarial deed for a minimum of 3 years and must concern assets for which the forecast yield is substantial.


A private individual may make a legacy in favour of the Foundation, which is allowed to receive cash donations.


Taxation Abroad

  • Friends of École Polytechnique (USA) is approved by the IRS (International Revenue Service) as a type 501 (c)3 public charity. Donations are therefore tax-deductible in line with local tax regulations.
  • The École Polytechnique Charitable Trust (UK) is duly registered with the Charity Commission (No. 1121995) and benefits from the Gift Aid system.
  • For further information, please contact Marie-Stéphane Maradeix