Certificate of
Sponsoring
Sponsorship
You want to support :
ANGEVINE PRODUCTION
- 106 rue du Pré Pigeon 49100 Angers France
For the project :
COMPARATIVE SYNTHETIC BOARD BETWEEN SPONSORSHIP AND SPONSORING
SPONSORSHIP
SPONSORING
Definition
Support
Without direct counterpart
Support
With counterpart
Counterpart
Yes
But disproportionate
and limited by the case law (less than the value of the donation)
Simple mention distinction of the donor with the exception of any commercial
Yes
Of equal value
because it is a question of a commercial operation (logos, commercials, operations of promotion of the company)
French tax deduction
Yes
In the form of a
reduction of the profit tax
(Law of August 1st, 2003 -60% of the value of the donation within the limits of 0,5 % of figure of business except tax of the company)
-66%
for a private individual within the limits
of 20% Of the taxable net income
The surplus is to be carried forward over the next 5 years
Yes
Allowable expenses of the profit in conformance with operating expenses
Assimilation of the spending of sponsoring in spending of advertising nature
Invoicing of the French VAT
No
Because it is about a donation which not recovering from an economic activity
does not go into the field of application of the French VAT
Yes
Because operation of commercial nature
= Invoicing liable for the VAT
Your Coordinates
Name and first name
Company name *
*(if you represent a body)
:
Function * :
Private address :
Address of the body * :
Mobile phone :
Phone office * :
Phone fax :
Email private individual :
Email of the body * :
Web site
Type of structure * :
Craftsman
Storekeeper
Big company
Foundation
Bank
Insurance
Region with a measure of autonomy
Public or semi-public body
Other
Your Support
Rising
(300 € minimum)
:
Establish the check in the order of ANGEVINE PRODUCTION
A secondary contract will then be established to define the terms of this partenaria.
Made in duplicate in :
on :
Signature preceded by the handwritten mention
"Read and approved"
ANGEVINE PRODUCTION