Law applicable if you have your tax residence in France

If the museum is in France, the association is entitled to deliver so-called « Cerfa receipts » as per article 200 of the Code général des impôts, as revised by the law of December 30, 2017, which states that… gifts must benefit to bodies or organisations having a general purpose and a character related to either philanthropy, education, science, social, humanitarian, sport, family, or culture, or contributing to the improvement of the artistic patrimony, specially by way of fund raising to help purchase artistic objects to be incorporated in the collections of a museum in France open to the public, for protecting the natural environment or for propagation of the French culture, language and scientific knowledge… » A ruling will be requested from the French Tax Authority in case the museum is not in France.

Tax residents of other countries

You will receive the same receipts as French tax residents. You will however have to check with your tax advisor which law applies. The association may open subsidiaries in such countries where the applicable taxation and the importance of the funds raised would make it useful.