Les cabinets qui consentent des dons au profit de certains organismes d’intérêt général, peuvent profiter d’une réduction d’impôt sur les bénéfices, égale à 60 % des versements, retenus dans la limite de 20 000 € ou de 0,5 % de leur chiffre d’affaires hors taxes lorsque ce dernier montant est plus élevé. Le taux de cet avantage fiscal étant abaissé de 60 à 40 % pour la fraction des dons supérieure à 2 M€, sauf exceptions.
À noter : les dons peuvent être effectués en numéraire, en nature ou en compétences (mise à disposition d’un salarié), et ce dans des domaines très variés (social, culturel, sportif…).
Pour les dons consentis depuis le 1er janvier 2022, les cabinets doivent disposer des reçus fiscaux correspondants, délivrés par les organismes bénéficiaires, pour pouvoir prétendre à la réduction d’impôt. Ils doivent donc être en mesure de présenter ces justificatifs lorsque l’administration fiscale le demande. À ce titre, l’administration fiscale a précisé que l’établissement d’un reçu fiscal ne dispense pas le cabinet donateur de conserver l’ensemble des pièces justificatives attestant la réalité des dons consentis et permettant leur valorisation.
Dans certains cas, le cabinet donateur doit fournir des informations à l’organisme bénéficiaire afin que celui-ci puisse établir le reçu. Ainsi, l’administration a notamment indiqué que la responsabilité de la valorisation des dons en nature incombe exclusivement au cabinet mécène. Ce dernier doit donc communiquer le montant de cette valorisation à l’organisme bénéficiaire. À défaut, le cabinet qui ne dispose pas de reçu ne peut pas bénéficier de la réduction d’impôt.
En pratique : les cabinets qui effectuent, au cours d’un même exercice, plus de 10 000 € de dons éligibles à la réduction d’impôt mécénat doivent les déclarer à l’administration fiscale.
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