Ce site utilise des cookies afin d’améliorer votre expérience de navigation.
En poursuivant votre navigation, vous acceptez l’utilisation de cookies et autres traceurs à des fins de mesure d’audience, partage avec les réseaux sociaux, profilage.

La société d’avocats Damy

La Société d'avocats Damy à Nice assure une prestation de haut niveau, de la consultation d’un avocat à la représentation en justice. Les avocats du cabinet sont compétents en droit des affaires, des sociétés, droit immobilier, droit bancaire, droit social, droit des victimes et cas de dommages corporels. Membre de l’Association des avocats praticiens en droit social, Maître Grégory Damy dispose de certificats de spécialisation.  

Of the various forms that corporate philanthropy can take, the very recent endowment fund is one of the least well known. However, it does not lack advantages.


The endowment fund is a new legal form of patronage. It can be used either to manage sponsorship actions directly within the endowment fund, or to receive money and then redistribute it towards patronage or general interest activities. These activities can be social, cultural, humanitarian or sporting. The endowment fund enables even very small businesses to manage their own corporate philanthropy and act at a very local level.


To create an endowment fund, all you have to do is draft its statutes to determine its purpose. This fund may be set up by one or more companies, to which natural persons may be associated. These articles of association are deposited at the prefecture of the place of the registered office. It's a simple declaration, without prior authorization. The declaration must then be published in the Official Journal.


The endowment fund is eligible for a direct corporate income tax reduction of 60% of the amount paid. On the other hand, the endowment fund does not entitle individuals to a reduction in wealth tax.


As for corporate philanthropy, it is useful to ask questions about its financial flows, namely, where the money goes. Sponsorship is now a strategy in its own right: companies do not leave the choice of their beneficiaries to chance. Indeed, 2/3 of the companies support projects they have selected on their own initiative (by soliciting the project leader themselves), via collaborators or through calls for projects.

Companies give priority to support lasting approximately one year, and each year they give way to a majority of new projects.

Good news for associations that are still reluctant to solicit companies: the beneficiary projects are constantly being renewed!

The typical beneficiary is a French association, of medium size, which carries out a local action for a variety of budgets and projects. Large companies support an average of 11 to 50 projects per year, with an average project support budget of over €10,000. For SMEs/SMEs, the average is 1 or 2 projects per year, with an average budget per project between 1 000 and 5 000 €.

Contributing to the general interest and solidarity "is the primary motivation of corporate sponsors. Companies also want to "federate / develop employee loyalty","give meaning to the profession" and "build relationships with local actors/stakeholders" through their patronage policy. The quid pro quo from which companies can benefit is not decisive: 3/4 of the companies do not include them in the choice of a project.

Nearly two-thirds of companies use the tax deductions linked to corporate philanthropy, and almost all of them are familiar with this system. Tax deductions, if they do not appear in the motivations of companies (for whom, it is important to remember, patronage remains an expense), therefore have a real role for the beneficiaries: they allow the company to give them more.

Société d' Avocats DAMY, Nice, Corporate Taxation - Patronage, Update 2016.