--- title: "Philanthropy" id: "10849" type: "expertise" slug: "philanthropy" published_at: "2026-11-10T10:04:14+00:00" modified_at: "2026-11-10T13:44:06+00:00" url: "https://www.august-debouzy.com/en/expertise/philanthropy/" markdown_url: "https://www.august-debouzy.com/en/expertise/philanthropy.md" excerpt: "Giving substance to your commitment Individuals, families and businesses are increasingly keen to act in the public interest. A philanthropic project can take many different forms. These range from a one-off charitable donation to the creation of an endowment fund,..." taxonomy_tax_expertise: - "Philanthropy" taxonomy_tax_famille_expertise: - "Advisory" --- ## Giving substance *to your commitment* Individuals, families and businesses are increasingly keen to act in the public interest. A philanthropic project can take many different forms. These range from a one-off charitable donation to the creation of an endowment fund, a hosted foundation, a corporate foundation or a foundation recognized as being of public utility. The choice of structure depends on several factors: the cause to be served, the duration of the commitment, the nature of the assets devoted to the project and its tax and inheritance implications. We support donors, families, business leaders and companies at every stage of their project, from defining their intentions to running the structure over time. For companies, we also take into account the involvement of their employees, in particular through skills-based sponsorship. Our team brings together expertise in public law and foundation law, the law and taxation of charitable giving, family and estate law, corporate law and employment law. This multidisciplinary approach enables us to provide a consistent response, as attentive to the legal security of the project as to the wishes of its founders. ## *our* Capabilities ### (01) Choice of Structure The donor’s wishes are the starting point of any philanthropic initiative: which causes to serve, for how long, and for which beneficiaries? Based on a clear understanding of these intentions, we help identify the legal form best suited to the donor’s objectives. This may be charitable sponsorship, a direct donation to an organization, an endowment fund, a hosted foundation, a corporate foundation or a foundation recognized as being of public utility. ### (02) Drafting of Legal Instruments We draft the articles of association, agreements and deeds of gift required to bring the project to life. A contribution of company shares or the allocation of future dividends calls for more sophisticated instruments, which we structure on a bespoke basis. For a foundation, we define a purpose that reflects the founder’s wishes and serves the public interest, without unduly restricting its scope of action. For a hosted foundation, we assess the host foundation: guarantees, financial terms and role in governance. ### (03) International Projects Some founders wish to fund activities abroad or to receive international funding. Neither foundation law nor tax incentives for giving are truly harmonized, so these projects require specific expertise. We secure cross-border flows and identify the schemes that qualify for tax benefits in each country concerned. ### (04) Formalities and Tax Security Setting up an endowment fund or a foundation falls within a public law framework that is more or less restrictive. Depending on the structure, this may involve a simple declaration, an administrative authorization or recognition of public utility. We handle discussions with the relevant national or local authorities. We also secure the tax treatment of charitable giving, in particular through tax rulings. Finally, we ensure that the rights of heirs are respected, especially the reserved portion of the estate. ### (05) Governance and Monitoring A foundation’s governance must guarantee its independence from the founder and a selection of projects consistent with its purpose and the public interest. It must also ensure that the foundation operates properly over time. We propose governance bodies, draft internal rules and support foundations in their compliance and development over the years. Collective excellence at the service of the *highest standards.* Team [Pierre Sellal ( Senior Counsel )](https://www.august-debouzy.com/en/collaborateur/pierre-sellal/) [Marie-Hélène Bensadoun ( Partner )](https://www.august-debouzy.com/en/collaborateur/marie-helene-bensadoun/) [Vincent Brenot ( Partner )](https://www.august-debouzy.com/en/collaborateur/vincent-brenot/) [Valéry Denoix de Saint Marc ( Partner )](https://www.august-debouzy.com/en/collaborateur/valery-denoix-de-saint-marc/) [Philippe Lorentz ( Partner )](https://www.august-debouzy.com/en/collaborateur/philippe-lorentz/) [Emmanuelle Mignon ( Partner )](https://www.august-debouzy.com/en/collaborateur/emmanuelle-mignon/) Précédent Suivant ## Contact Us ## *FAQ* ### (01) What legal structure should you choose for a philanthropic project? The donor’s wishes are the starting point of any philanthropic initiative: which causes to serve, for how long, and for which beneficiaries? The choice of structure also depends on the nature of the assets devoted to the project and its tax and inheritance implications. This may be charitable sponsorship, a direct donation to an organization, an endowment fund (established by Article 140 of Law No. 2008-776 of 4 August 2008), a hosted foundation, a corporate foundation or a foundation recognized as being of public utility. Based on a clear understanding of the donor’s intentions, we help identify the legal form best suited to their objectives, integrating wealth, tax and governance considerations from the outset. ### (02) How should you draft the legal instruments of a philanthropic project and secure its international dimension? A philanthropic project rests on carefully drafted articles of association, agreements and deeds of gift. A contribution of company shares or the allocation of future dividends calls for more sophisticated instruments, which we structure on a bespoke basis. For a foundation, we define a purpose that reflects the founder’s wishes and serves the public interest, without unduly restricting its scope of action; for a hosted foundation, we assess the host foundation (guarantees, financial terms, role in governance). Where the project funds activities abroad or receives international funding, we secure cross-border flows and identify the schemes that qualify for tax benefits in each country concerned. ### (03) How can you secure the administrative formalities and tax treatment of a philanthropic project? Depending on the structure, setting up an endowment fund or a foundation involves a simple declaration, an administrative authorization or recognition of public utility. On the tax side, Article 238 bis of the French General Tax Code grants companies a tax reduction of 60% of donations up to EUR 2 million (40% above that threshold), within a cap of EUR 20,000 or 0.5% of turnover excluding VAT, whichever is higher, with any excess carried forward over five fiscal years. We handle discussions with the relevant national or local authorities, secure the tax treatment of charitable giving, in particular through tax rulings, and ensure that the rights of heirs are respected, especially the reserved portion of the estate. ### (04) How should you organize independent and lasting governance for a foundation? A foundation’s governance must guarantee its independence from the founder and a selection of projects consistent with its purpose and the public interest. It must also ensure that the foundation operates properly over time, beyond the founder’s personal involvement. We propose governance bodies, draft internal rules and support foundations in their compliance and development over the years, whether by amending the articles of association or changing the composition of governing bodies. When a company is behind the project, we also take into account the involvement of its employees, in particular through skills-based sponsorship. ### (05) Why entrust your philanthropic project to August Debouzy’s lawyers? Donors, families, business leaders and companies entrust us with structuring and securing their philanthropic projects. Our team brings together expertise in public law and foundation law, the law and taxation of charitable giving, family and estate law, corporate law and employment law. This multidisciplinary approach enables us to provide a consistent response, as attentive to the legal security of the project as to the wishes of its founders, from defining their intentions to running the structure over time, in France and for cross-border projects.