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…