The legal entities covered by a of Article D. 221-105 are the legal entities that were registered on the list of social and solidarity economy companies mentioned inArticle 6 of Law 2014-856 of 31 July 2014 on the social and solidarity economy on 31 May preceding the date on which the donation proposal is made.
The Conseil national des chambres régionales de l’économie sociale et solidaire publishes this list on its website.