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DONATION AS A SUM OF MONEY OR IN THE WORK OF ART,
AFMI is an association declared law 1901.

Give for the development of the Israel Museum

The 2010 celebration of the museum’s renovation has been an opportunity for the international press and public to rediscover and reveal the extraordinary quality of the contemporary collection curated by Suzanne Landau.

Through its acquisitions, the AFMI endeavors to increase the quality of the contemporary art collection of the Israel Museum. Its only resources are membership and donations.

If you wish to make a donation, we can assure you that whatever the amount, your money will be used exclusively to buy works of art for the Israel Museum.

AFMI is registered under the French law of 1901 as a non-profit organization, and donators can benefit from tax advantages.

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Association

Whether you are an individual or a company, you can support the French Friends of the Jerusalem Museum by giving him gifts. These gifts can take many forms.

We are an association declared law 1901.

As a result, the gifts granted to it benefit from particularly attractive tax advantages, in the legal and fiscal framework of the law of 1 August 2003.

Donation

To carry out its mission and buy quality works on the art market, we can only rely on our own resources: contributions, donations and legacies.

You are an art lover, you want to protect them and make them accessible to the greatest number, make a donation.

Whatever the amount, you can be assured that it will be used to purchase works of art.

This financial support is governed by the same tax and legal rules as traditional donations.

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Gift of art works

It is a long tradition in the history of the French Friends of the Israel Museum to allow the entry of quality works in the collections of the Museum.

These donations can be made as usufruct.

Legal and statutory framework

Donations made by individuals

The rate of the tax deduction is equal to 66% of the sums paid, deducted within the annual limit of 20% of the taxable income.

When donations exceed this limit, the excess is carried over successively over the next five years and entitles you to the tax reduction under the same conditions.

Donations made by companies

All companies subject to corporation tax or income tax in the category of BIC, NBC or BA.

Individual operators have the choice between the scheme of sponsorship provided to companies and the application of rules regarding individuals.

Payments made under the patronage entitle to a tax reduction at the rate of 60% of their amount within the limit of 5 per thousand of the annual turnover.

A mechanism to carry surplus donations is planned.

Donations exceeding the limit of 5 per thousand may allow tax benefit in one of the following five years after taking into account the payments made in each of the years, subject to the limit of each exercise.

For enterprises subject to income tax, this tax reduction is deducted from the tax due for the year in which the payments are made.

The excess of the tax reduction over the amount of tax owing may be used to pay the tax for one of the following five years.

For companies subject to corporation tax, the deduction of the tax reduction is made on the balance of the corporation tax due for the year in which the payments were made.

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