Supporting the interests of the nation

Surveys carried out over recent years show that the protection and development of their heritage is a primary concern for the French people, regardless of their age, social background or opinion.  Local heritage in our towns and villages is an important part of our collective memory, creating a shared, social link.

A commitment to long-term development

Businesses are growing increasingly aware of their responsibility towards the environment. The preservation of local heritage, a symbol of solidarity for all generations, is an essential contribution to development for the long term, like preserving our air or water. Protecting our landscapes, encouraging the handing down of expertise and traditional construction techniques, supporting, directly and indirectly, employment, particularly for young people, reinstating the buildings that history has bequeathed to us in the economic and social life of our country; these are all positive knock-on effects of the local heritage restoration process. This long-term development process is based in inexpensive operations situated in close vicinity to the businesses, which are connected to a cause that has the support of the local community.

A unifying patronship at the heart of the business

The partnership between a business and the Fondation du Patrimoine can bring about the preservation of various pieces of heritage that play an important part in the daily lives of its employees, whether these places are near where they live or in areas they visit in their free time.

The workers can be involved in the selection of projects, for example, through an internal competition which could also be a fundraiser, strengthening the sense of belonging among the business' workforce and also the its anchorage in the area.  In the same way, this partnership provides the business with cheap publicity as well as a chance to improve its image.

A chance to strengthen partnership and trust with regional authorities

The Fondation du Patrimoine has links with numerous communes, départements and regions with partnership agreements that create the conditions for a project with a shared aim of preserving and developing local heritage.

In getting involved as a patron of the Fondation, businesses demonstrate their willing to participate in the carrying out of projects supported by the regional authorities and the development of the local economy. This is an essential factor in bringing France one step closer to decentralisation.

The Fondation du Patrimoine guarantees transparency to all its patrons.

The Fondation du Patrimoine, created by the law and recognised as a public utility, is under supervision of the Audit Office. The Audit Office, on behalf of the State, exercises State authority, particularly in lifting tax on exterior work carried out on buildings that have obtained a label.

Lending its support to a national network of around 150 volunteers, the Fondation du Patrimoine has a very limited expenditure, financed by its own capital. In this way, it can devote almost the entirety of the donations it receives from businesses and individuals towards restoration projects, which are finalised with the patrons according to their individual objectives.

From each donation it receives, the Fondation takes 3% for management expenses.

New tax conditions favouring patron bussinesses

The law concerning patronage and funds in force retrospectively from the 1^st January 2003, was adopted by the Assemblée Nationale on the 1^st August 2003, and provided a bigger incentive for businesses to become patrons:

·          60% of the agreed sum to be donated is deducted from company tax, within the limit of 0.5% of the patron company's turnover (instead of 0.325%);

·          The tax benefits resulting from the gift over and above a ceiling of 5% of the turnover is retained.

Some concrete examples:

This company has an annual turnover of 10 million euros. After the reform:

The company can have the tax lifted from 60% of the sum to be donated from its company tax, within the 0.5% limit of the company's turnover. The company can then have tax lifted on a donation up to 50 000 euros (0,005 X 10 000 000), that is to say a tax saving of 30 000 euros (0,6 X 50 000). The company therefore has actually only 20 000 euros to pay. If the donation is more than 50 000 euros, the excess can be transferred to the following 5 tax years and receive tax deduction also.

Ex 1 :   the company makes a donation of 100 000 euros in year x. As we have just seen, the company will make a tax saving of 30 000 euros that year, and the excess will carry over into the following tax year, that is to say, 50 000 euros. It will enjoy a tax reduction of 30 000 euros in the year n + 1. In the end, the company will only have paid 40 000 euros.

Ex 3 : a company makes a donation of 400 000 euros. It will make the same tax saving as the company in the previous example because at the end of the 5 tax years following the donation, the excess will be 100 000. The company has actually only spent 220 000 euros.

Donation                (in €)	Before the reform	After the reform
10000	Tax saving  = 3 333 € Actual cost = 6 667 €	Tax saving = 6000 € Actual cost = 4000 €
50000	Tax saving = 16 665 € Actual cost = 33 335 €	Tax saving = 30000 € Actual cost = 20000 €
100000	Tax saving = 33 330 € Actual cost = 66 670 €	Tax saving = 60000 € Actual cost = 40000 €
200000	Tax saving = 64 993 € Actual cost = 135 007 €	Tax saving = 120000 € Actual cost = 80000 €
300000	Tax saving = 64 993 € Actual cost = 235 007 €	Tax saving = 180000 € Actual cost = 120000 €
400000	Tax saving = 64 993 € Actual cost = 335 007 €	Tax saving = 180000 € Actual cost = 220000 €

Tax savings are calculated bearing in mind the eventual excesses carried over into the 5 tax years following the donation with a tax rate of 33, 33%.