The 2003 law on sponsorship allows you to benefit from a reduction in corporate income tax of up to 60% of the amount of your donation, within the limit of 0.5% of the turnover excluding VAT. If this limit is exceeded, the excess can be carried forward to the five years following the payment.
Since the Finance Act n° 2018-1317 of 28 December 2018 for 2019 (articles 148 and 149), companies now benefit from a new ceiling of €10,000. This alternative limit applies to payments made during the financial years ending on or after 31 December 2019. The ceiling of 0.5% of the turnover remains applicable if it is more advantageous.
Your company also benefits from valued counterparts in communication and public relations operations that can represent up to 25% of the amount of your support.