{"id":52674,"date":"2012-08-23T14:49:45","date_gmt":"2012-08-23T12:49:45","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/le-mecenat-de-particuliers-un-investissement-rentable.html"},"modified":"2012-09-06T15:38:49","modified_gmt":"2012-09-06T15:38:49","slug":"le-mecenat-de-particuliers-un-investissement-rentable","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/le-mecenat-de-particuliers-un-investissement-rentable.html","title":{"rendered":"Le m\u00e9c\u00e9nat de particuliers, un investissement rentable ?"},"content":{"rendered":"<\/p>\n

<\/span>Des avantages fiscaux tangibles<\/span><\/h2>\n

L’essor du m\u00e9c\u00e9nat date du d\u00e9but des ann\u00e9es 60, initi\u00e9 gr\u00e2ce \u00e0 l’impulsion du cabinet d’Andr\u00e9 Malraux, qui souhaitait, sur le mod\u00e8le am\u00e9ricain, favoriser l’\u00e9mergence de la philanthropie. Les avantages fiscaux ont \u00e9t\u00e9 singuli\u00e8rement amplifi\u00e9s depuis. La loi relative au m\u00e9c\u00e9nat en vigueur actuellement, vot\u00e9e le 1er ao\u00fbt 2003 a modifi\u00e9 les textes ant\u00e9rieurs, notamment la loi du 23 juillet 1987. Elle ouvre droit \u00e0 des avantages particuli\u00e8rement int\u00e9ressants pour les particuliers soumis \u00e0 l’imp\u00f4t, le l\u00e9gislateur ayant alors eu \u00e0 c\u0153ur de d\u00e9velopper ce type de m\u00e9c\u00e9nat, par un renforcement substantiel des incitations fiscales.<\/p>\n

Pour les particuliers soumis \u00e0 l’imp\u00f4t \u00e0 l’imp\u00f4t sur le revenu, elle permet une r\u00e9duction de 66% d’imp\u00f4t dans la limite de 20% du revenu imposable, quand le don est vers\u00e9 \u00e0 un organisme d’int\u00e9r\u00eat g\u00e9n\u00e9ral (article 200 du code g\u00e9n\u00e9ral des imp\u00f4ts ), et 75% pour les dons effectu\u00e9 au profit d’organismes d’aide aux personnes en difficult\u00e9s. Dans ce champ, la France dispose d’un r\u00e9gime comparable \u00e0 celui de la plupart des pays \u00e9trangers.<\/p>\n

Concernant les particuliers soumis \u00e0 l’imp\u00f4t de solidarit\u00e9 sur la fortune (ISF), la loi TEPA adopt\u00e9e en ao\u00fbt 2007 a cr\u00e9\u00e9 certains m\u00e9canismes permettant au contribuable de diminuer le montant de son imp\u00f4t \u00e0 hauteur de 75 % des dons effectu\u00e9s, entre autres, au profit d’organismes d’int\u00e9r\u00eat g\u00e9n\u00e9ral, \u00e9tablissements de recherche et d’enseignement sup\u00e9rieur, mesure plafonn\u00e9e \u00e0 50 000 euros)<\/p>\n

<\/span>Un investissement socialement rentable<\/span><\/h2>\n

Outre ces avantages financiers tangibles qui permettent aux particuliers de soutenir des causes d’int\u00e9r\u00eat g\u00e9n\u00e9ral qui leur tiennent \u00e0 c\u0153ur \u00e0 peu de frais, le m\u00e9c\u00e9nat peut s’av\u00e9rer \u00e9galement socialement rentable. Il est en effet int\u00e9ressant de consid\u00e9rer les dons comme des investissements dont la rentabilit\u00e9 doit \u00eatre analys\u00e9e.<\/p>\n

Outre l’appui direct que constitue un don \u00e0 une structure et donc \u00e0 son action (et \u00e0 ses potentiels b\u00e9n\u00e9ficiaires), celui-ci peut avoir des effets compl\u00e9mentaires : participer au d\u00e9veloppement de l’innovation sociale ou g\u00e9n\u00e9rer des externalit\u00e9s positives (et ainsi de possibles \u00e9conomies pour les d\u00e9penses publiques).<\/p>\n

Un exemple sch\u00e9matique : on peut l\u00e9gitimement consid\u00e9rer que des programmes de promotion de l’\u00e9galit\u00e9 des chances dans l’acc\u00e8s \u00e0 l’enseignement sup\u00e9rieur exp\u00e9rimentent des modalit\u00e9s nouvelles d’accompagnement des \u00e9l\u00e8ves qui peuvent -ou pourront- \u00eatre repris par l’Education Nationale. Par ailleurs, ils entraineront des am\u00e9liorations au niveau individuel en termes d’acc\u00e8s \u00e0 l’emploi, in fine de revenu du travail, mais aussi, en termes qualitatifs, de satisfaction et d’estime de soi. Il ne faut pas oublier des effets plus \u00ab macro \u00bb comme la promotion de la diversit\u00e9 au sein des entreprises, source de productivit\u00e9 et d’efficience, ou la g\u00e9n\u00e9ration de revenus pour l’Etat par le biais de l’imp\u00f4t ou de co\u00fbts \u00e9vit\u00e9s dans la champ de l’appui \u00e0 la formation ou de l’indemnisation du ch\u00f4mage. Sans compter l’impact potentiel sur certains quartiers dont sont issus les jeunes.<\/p>\n

Bref, 1 \u20ac de don peut s’av\u00e9rer un investissement rentable tant pour le particulier donateur, auquel il ne \u00ab coutera \u00bb que 25 \u00e0 34% de sa valeur, que socialement.<\/p>\n

Pour autant, comment bien choisir son \u00ab investissement \u00bb ?<\/p>\n

Plusieurs crit\u00e8res de choix peuvent participer \u00e0 la r\u00e9flexion :
– investir directement ou non ? Il est possible d’apporter son soutien \u00e0 des organismes intervenant directement sur le terrain ou choisir d’accompagner des structures interm\u00e9diaires r\u00e9put\u00e9es pour leur savoir-faire (Fondation de France, incubateurs d’entreprises…)
– quelle cause soutenir ? Il s’agit l\u00e0 d’identifier les sujets qui tiennent \u00e0 c\u0153ur du donateur et\/ou qui semblent particuli\u00e8rement saillants aujourd’hui (la question de l’emploi, de la d\u00e9pendance, de la d\u00e9fense du patrimoine…), un choix bien personnel…
– quel type de structure soutenir ? Il peut \u00eatre pertinent de porter un regard particulier sur les organismes qui prennent en compte la mesure de l’impact social, qui ont a minima initi\u00e9 une r\u00e9flexion dans ce champ, et, mieux, qui la mettent en \u0153uvre. Si la complexit\u00e9 du sujet est r\u00e9elle, les d\u00e9bats en cours sur les indicateurs \u00e0 utiliser est passionnante .<\/p>\n

Bref, il semble aujourd’hui plus que rentable de devenir m\u00e9c\u00e8ne. A vos dons !<\/p>\n\n\n\n
Marine Quenin est dipl\u00f4m\u00e9e de l\u2019Institut d\u2019\u00c9tudes Politiques de Paris et titulaire d\u2019un Master of Arts en Relations Internationales de Sussex University (Brighton, Royaume-Uni). Apr\u00e8s un an chez Arthur Andersen, en charge de l\u2019animation de la fondation d\u2019entreprise tout juste cr\u00e9\u00e9e, elle a particip\u00e9 au d\u00e9veloppement de l\u2019association Samusocial International, dont elle a assur\u00e9 la direction pendant 8 ans. Elle rejoint en 2008 la Chaire ESSEC Entrepreneuriat Social, pour prendre la responsabilit\u00e9 d\u2019Antropia, son Incubateur Social, avant d\u2019assurer la conception p\u00e9dagogique et la supervision de Cap ESSEC, une pr\u00e9paration aux concours d\u2019admission sur titre \u00e0 l\u2019ESSEC pour \u00e9tudiants d\u2019origine modeste. En septembre 2010, elle cr\u00e9e l\u2019association ENQU\u00caTE, qui d\u00e9veloppe des outils \u00e0 destination des enfants, de d\u00e9couverte de la la\u00efcit\u00e9 et des faits religieux, sous un angle non-confessionnel.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

AVIS D’EXPERT – Les d\u00e9bats r\u00e9cents sur la remise en cause de l\u2019incitation fiscale au m\u00e9c\u00e9nat d\u2019entreprise ont mobilis\u00e9 les d\u00e9fenseurs de cette forme de dons. Qu\u2019en est-il du m\u00e9c\u00e9nat de particuliers ? Bonnes \u0153uvres ou investissement rentable ? L\u2019avis de Marine Quenin, fondatrice de l\u2019association Enqu\u00eate.<\/p>\n","protected":false},"author":13718,"featured_media":52673,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-52674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-calcul"],"acf":[],"yoast_head":"\nLe m\u00e9c\u00e9nat de particuliers, un investissement rentable ?<\/title>\n<meta name=\"description\" content=\"Les d\u00e9bats r\u00e9cents sur la remise en cause de l\u2019incitation fiscale au m\u00e9c\u00e9nat d\u2019entreprise ont mobilis\u00e9 les d\u00e9fenseurs de cette forme de dons. Qu\u2019en est-il du m\u00e9c\u00e9nat de particuliers ? Bonnes \u0153uvres ou investissement rentable ? 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