The TBS Foundation operates under the aegis of the Fondation de France which is recognized as a public-interest organization. As such, private or corporate donors in France and abroad benefit from attractive tax deductions.
For private individuals
Reduction of Personal Income Tax
If you pay personal Income Tax, you are entitled to declare 66% of the amount donated as a tax reduction; the maximum amount declared cannot exceed 20% of your taxable income. However, if you donate an amount above this limit, the excess is carried over for the next five years.
Example: a donation of €1,000 will only cost you €340 after the tax deduction.Reduction of Solidarity Tax on Wealth (I.F.I.)
If you pay the French “Impôt sur la Fortune Immobilière” (IFI [Wealth Tax]), the TEPA (Employment and Purchasing power) law of August 2007 allows you to deduct 75% of the amount of your donation from your ISF, up to a maximum of €50,000. This enables you to channel a significant portion of your ISF tax towards support initiatives at TBS.
Example: If you pay €1,000 of ISF tax, you can make a donation of €1,333 euros and reduce your ISF to €0.
Note that specific, highly advantageous tax rules apply to donations, bequests, donations of stock-options and shares. For more information, please contact us.
By making a donation to the Foundation, your company benefits from highly advantageous tax deductions.
All donations made within the framework of corporate sponsorship entitle your company to a reduction in corporation tax corresponding to 60% of the total amount donated; the maximum amount cannot exceed 5% of the company’s turnover. If the donations exceed this limit, the excess can be carried over for the next five fiscal years according to the same conditions, after taking into account any additional donations made during the year in progress. (Article 238 bis 1° of the French General Tax Code).Example: a donation of €10,000 costs the company €4,000 after the tax deduction.
Transnational Giving Europe
The Fondation de France has concluded reciprocal agreements with seven partner foundations based in the United Kingdom, Belgium, the Netherlands, Germany, Poland, Spain and Ireland in order to encourage donations from abroad.
The Transnational Giving Europe network enables donors (private individuals or companies) resident in one of the participating countries, to financially support non-profit organizations in other member countries, while benefiting directly from the tax advantages provided for in the legislation of their country of residence.
Friends of Fondation de France
Friends of Fondation de France is an American tax exemption scheme (501 (c)). People residing in the United States who donate to the TBS Foundation, through the Fondation de France, can deduct the money from their taxes, under certain conditions.
Tax exemption conditions
It is difficult to know which tax exemption conditions apply in the United States since they depend on the particular State, the donor’s situation and the origin of the donation (where the money comes from).To find out your own specific tax exemption conditions, you should contact your Internal Revenue Service (IRS) or the advisor at Friends of Fondation de France (Molly HICKOK : (212) 812-4362 or firstname.lastname@example.org ).
Research article — Entry mode diversity and closing commercial deals with international customers: The moderating role of advanced servitization
As the importance of servitization and service-augmented solution delivery grows into a mainstream phenomenon for manufacturers, offering theoretically founded avenues to solve their specific internationalization challenges is necessary.
Research article — Data-driven market effectiveness: The role of a sustained customer analytics capability in business operations
Academic ExcellenceFosso Wamba
This study's objective is to investigate how a business can achieve data-driven market effectiveness through the sustained application of a customer analytics capability to its operations.
Financial Times 2023 ranking: TBS Education ranks 37th among the world’s business schools
Inspiring EducationMaster In Management
n September 11, 2023, the Financial Times published its international ranking of Masters in Management. TBS Education moves up 13 places to rank among the world's top Management Schools.
Research article — Sustainability and intermodality in humanitarian logistics: A two-stage multi-objective programming formulation: a two-stage multi-objective programming formulation
Intermodality is a valuable approach when infrastructure is damaged, as it allows the use of different delivery modes to reach demand areas. Nevertheless, involving different transportation modes has an impact on the environment.
Research article — Human resource management in the age of generative artificial intelligence: Perspectives and research directions on ChatGPT
Research article — Does Resilience Matter for Supply Chain Performance in Disruptive Crises with Scarce Resources?
Academic ExcellenceFosso Wamba
Research article — Advances in entrepreneurial ecosystem and places: time, space and context
Research article — The Organizational Dynamics of Business Models for Sustainability: Discursive and Cognitive Pathways for Change
Research article — Online Reputation and Debt Capacity
Research article — Value creation by and for entrepreneurs in an entrepreneurial ecosystem: a resource and capability approach
Research article — Marketers on board: The influence of marketing-experienced board members (MEBMs) on firm innovativeness inputs and the moderating roles of CEO job characteristics
Global Executive MBA: a pedagogical partnership between ATR and TBS Education
Research article — Competition and risk taking in local bank markets: Evidence from the business loans segment
Research article — Understanding who avoids single-use plastics and why: A cross-country mixed-method study
See all the news