In case of insufficient funds for restoration projects being funded by a commune or an association, donations can provide the necessary means for completion of the work. The funds are raised by the Fondation du Patrimoine and added to the sum already gathered (minus 3% for management expenses).
As a public utility, the Fondation du Patrimoine can receive donations from private individuals or businesses involved in a certain project and in so doing they become eligible to receive deductions on income tax and company tax.
All donations made to the Fondation du Patrimoine are tax deductible:
· Individual income tax on up to 66% of the donation, maximum of 20% of taxable income
· Company tax on up to 60% of the donation, maximum of 5 ‰ of the annual turnover.
In this way, through the Fondation du Patrimoine, a commune or a business can call on the generosity of the public.
A donation can be implemented quickly, as soon as the project is ready to start and the financial plan is in place. The consent of the regional branch is necessary in order for this process to begin, before an agreement between the parties is signed.
Types of property
The range of properties eligible to apply for subsidies is very diverse. Below are some examples that illustrate this diversity:
· Industrial heritage: forges, brickyards, smelting works, garages, tanneries, windmills, watermills, flourmills...)
· Religious heritage: churches, chapels, temples, synagogues, abbeys, priories, calvaries...
· Water and coastal heritage: washhouses, wells, fountains, bridges, aquaducts, breakwaters, watertowers...
· Rural heritage: farms, stud farms, sheep pens, wine presses, cowsheds, stables, houses, manor houses, ice rooms...
· Urban heritage: kiosks, sentries...
· Military heritage: watch towers, ramparts, forts...
Project selection criteria
The decisions are made on a local level and are based on the following factors:
Architectural :
· Intrinsic features of the building to be restored: architectural features, technology, aesthetics, history, cultural significance.
· State of upkeep
· State of the surroundings
Legal:
· In most cases, the agreement will be concluded by the maître d'ouvrage, appointed by us, who pays the bills for the restoration work.
· The maître d'ouvrage can be either a regional authority or an association.
Financial support for the communes and associations can also come in the form of subsidies, through the raising of funds from patrons.
Pre-appeal form
Load the Pre sponsor appeal form (PDF format)