Article 200 decies A of the French General Tax Code
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry Code or in the massifs referred to in articles L. 133-1 and L. 133-2 of the same code. The tax reduction is equal to 50% of the contributions paid taken up to a limit of €1,000 per tax household….