Wish you associate your company with the action of supports of young French photography led by Fetart? Become a Fetart sponsor and benefit from statutory measures of tax exemption!
Sponsorship, a new art to communicate:
Sponsorship is a means of communication for your company, an strategy element. A way of asserting your interest for your cultural environment and appearing where the public does not wait for you. It allows your company to enrich his image by his association in gratifying and useful, general causes of interest. Sponsorship is a real partnership which allows your company and his partner to grow rich each other of their mutual differences
The sponsorship becomes a reality by:
External communications tool, sponsorship allows your company to emphasize its image, its history, its businesses, …
The tools which you can have to bring to a successful conclusion this external communication policy are many:
- graphic communication (association of the name and the logo of your company in Fetart events, under the shape of signature, on
- communication medias of Fetart event);
- public relations (varnishing, deprived visit of Fetart exhibitions, meetings with young photographers of Fetart);
- press relations associated with Fetart events
Vector of communication interns, sponsorship allows your company to make sensitive your employees in the causes of general interest which you support and to involve them in the definition, the implementation and the management of sponsorship of your company.
Your staff can get involved in various ways in your sponsorship policy:
the participation in the choice of the axes of sponsorship by the possibility of proposing projects by the participation to the selection committees of the projects by the sponsorship of skills by the associated sponsorship
by participation in sponsorship policy choice
by participation sponsorship axes choice
by possibility of proposing projects
by participation in comittees selection of projects
by skills sponsorships
by associated sponsorship
If Sponsorship is a means of communication, it does not limit itself to this only aspect. Numerous companies assign certainly to their sponsorship policy of the objectives in terms of communication, but sponsorship can produces many other effects.
The opening in activities which are situated outside field of daily work of your company, allows to introduce new values into the company, to favor its integration in its environment that it is social, cultural, human or natural.
Sponsorship practice allows your company to meet their usual partners, public authorities, regions with a measure of autonomy, collaborators, customers, in a new context, rich in opportunity to dialogue and exchanges.
In this context, sponsorship offers your employees possibility of growing rich of new experiences and other ways of work, management and production
Sonsorship expenses opens straight ahead to a tax reduction equal to 60 % of their amount (payments in cash or in kind), taken within the limits of 5 for one thousand sales off tax.
The company can deduct the surplus of the payments bound to the sponsorship, of its tax in conformance with the following 5 exercises, by respecting the ceiling in every exercise. The capacity of transfer granted by the legislator can have the effect neither of exceeding the limit of deduction of 60 %* of the payment, nor of exceeding the global limit of 5 for 1 000.
Examples of possible deductions:
Your C.A. Annual deductible Rising HT
( C.A. x 5/1000) Rising deductible
Over 5 years Going(Taking) Up some gift(donation)
( Before application of the 60 % rate)
1 000 000 € 5 000 € 25 000 € 41 600 €
5 000 000 € 25 000 € 125 000 € 208 300 €
For the legislator, ” Sponsorship is a material support brought without direct compensation on behalf of the beneficiary, in a work or for one person for the exercise of activities presenting a general interest ” .
By material support, we understand financial contribution, and in kind (product, services, workforce).
By the mention without direct compensation, we forbid the realization of direct profits (sale of products or services) during the sponsorship, but nothing forbids indirect compensations.
So, the tax authorities recognize the existence of compensations in an sponsorship, provided that there is a disproportion marked between the given sums and the valuation of the returned service, that is lower than 25 %.
A compensation of image is authorized. The association of the name of the versante company in the operations realized by the body is a matter of the sponsorship, if it limits itself to the simple mention of the name of the donor, whatever the support and the shape, with the exception of any commercial message.
The sponsorship is a donation, always clear of taxes. Fetart puts hands a receipt of donation to the works (form Cerfa 11 580*02) to the company sponsor so that the latter benefits from aforementioned fiscal advantages.
Law text reference: Article 238 bis du Code Général des Impôts modifié by the law of 1th of August 2003.
For more details, ADMICAL, http://www.admical.org et Mission Mécénat, ministère de la Culture, http://www.culture.gouv.fr