2023-12-12 15:14:05
At the conference organized Monday, December 11, at the Guimet Museum, in Paris, for the 20th anniversary of the law on patronage that he had supported, the former minister of culture Jean-Jacques Aillagon was to be the king of the party, but Covid decided otherwise. It is therefore Rima Abdul Malak, the current tenant of Rue de Valois, who read the ideas formulated by her predecessor. “This law should not be considered as an insurmountable terminus”conceded Jean-Jacques Aillagon.
A tax tool intended to promote actions of general interest, this law of 1is August 2003 aimed in particular to involve all citizens in this type of action and to encourage the work of foundations and associations. Thanks to a tax carrot: a tax reduction of 60% or 75% of the amount of the donation for individuals, and 40% or 60% for businesses. The initial law was scaled back in 2020 to limit its effects from a threshold of 2 million euros in donations.
Jean-Jacques Aillagon, long-time advisor to François Pinault and today president of the Friends of the Autumn Festival, wishes “expand the list of patronage beneficiaries”. Why are local public companies not part of it? Senator Sylvie Robert (Ille-et-Vilaine, Socialist, environmentalist and Republican group) has also tabled a bill to this effect. The former minister also plans “the creation of a new status for family foundations” which is closer to that of corporate foundations.
Among his avenues of reflection is the inclusion of volunteering in patronage. If companies already practice, according to him, “skills sponsorship”, “we do not consider today that the volunteering of individuals, although so essential to social life, including cultural life, constitutes an act of patronage that can open up a form of tax recognition”, he notes. This technically complex subject “deserves to be addressed in a more global reflection on the promotion of volunteering”.
A decisive impulse
Even more radically, since “his” law is aimed at those who pay tax on income or real estate wealth, Jean-Jacques Aillagon suggests that each citizen be “endowed with a tax credit, even modest, which he could allocate to an action of general interest of his choice”. A way, in his eyes, of becoming again “fully an “active citizen””. This project should, once again, seriously make Bercy cringe, resisting the creation of any new tax advantage.
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