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Article 200 of the French General Tax Code

1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express abandonment of income or proceeds, made by taxpayers domiciled in France within the meaning of article 4 B, for the benefit of: a) Foundations or associations recognised as being in the public interest subject to…

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