YOU ARE SUBJECT TO THE IFI AND WISH TO SUPPORT US?
75% of the amount of your contribution to the Institut du Cerveau – ICM is deductible from your IFI, up to 50000 €.
HOW TO CALCULATE AND REDUCE THE AMOUNT OF YOUR IFI?
➞ Taxpayers whose net taxable belongings are less than 1.3M€* do not pay the IFI. Starting from 1.3 M€, the tax rate is progressive and applies to estates above 0.8M€.
➞ For estates with a net taxable value under 1.4€, there is a reduction. The calculated IFI is reduced by a sum equal to 17500 € less 1.25% of the net taxable value of the estate.
A temporary usufruct donation
➞ Property that is the object of a temporary usufruct donation, for a minimum of 3 years, is not included in the calculation of the IFI if all revenues are transferred and are significant.
➞ Revenues transferred are not taxed as income.
➞ As a foundation of recognized public utility, the Institut du Cerveau – ICM can receive this type of donation.
*Amount of net taxable patrimony in millions of euros.
WHEN SHOULD YOU FILL OUT YOUR IFI DECLARATION AND ADDRESS YOUR DONATION TO US?
➞ Only taxpayers whose taxable belongings are greater than or equal to 2.57M€ must fill out a special declaration.
➞ For all other taxpayers, a simplified declaration is in the annex to the income tax declaration.
HOW DO YOU DO THIS?
To reduce your tax by making a donation to the Institut du Cerveau – ICM, it suffices to fill out the form available here ; Or :
- Make out your check to the order of the Institut du Cerveau – ICM.
- Return your donation to the Institut du Cerveau – ICM before the final date corresponding to your fiscal situation (the date of the check is authoritative).
- To make a wire transfer, please contact us.
The Institut du Cerveau – ICM will send you a fiscal receipt as soon as it receives your donation.
The Institut du Cerveau – ICM is a foundation of known public utility. It is thus eligible for “IFI donations” and is authorized to receive bequests and donations.
OTHER FISCAL REDUCTIONS
You can also deduct 66% of the amount of your donation to the Institut du Cerveau – ICM from your income tax, up to 20% of your taxable income.
➞ If your donation is greater than this threshold, you can carry over the surplus for 5 years.
Your personal contact to answer your questions:
Mme Claire PENNELLE
Telephone: 01 57 27 47 56
Contact by email