A thriving charitable sector depends on the trust placed in organisations that promise to act in accordance with their appeals for donations and the wishes of donors. Since the law of 7 August 1991, the Court of Accounts has had the role of contributing to this confidence by verifying that donations...
View publication
2
2 Documents
This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its ...
View publication
2
2 Documents
The Valentin Haüy Foundation (VHF), which serves blind and visually impaired people, was created by the Valentin Haüy Association with an endowment of €95 million, and recognised as a public charity in July 2012. In its articles of association, its purpose is very similar to that of the founding ass...
View publication
2
2 Documents
The French Federation of Cardiology (FFC), a non-profit organisation governed by the law of 1901 and created in 1964, has been recognised as a public-interest organisation since 1977. It brings together 27 independent regional cardiology associations, spread throughout the country, mainly around the...
View publication
2
2 Documents
The Court of Accounts ensures, during its audits of organisations making public appeals for donations, that the funds collected are in line with these organisations’ stated objectives. If this is not the case, the Court issues a declaration of non-compliance, which is then made public. Formed in 201...
View publication
2
2 Documents
Founded in 1989, the Animal Assistance Foundation defends and protects 1800 animals, through a network of 18 clinics, shelters, and retirement homes. With 16 million euros collected in 2019 in the form of donations, bequests and gifts, it draws almost all of its resources - around 96% - from public ...
View publication
2
2 Documents
Created in 2001, SOS Education describes itself as “a militant association […] endeavouring fully independently to ensure that schools teach each child the basic skills and to strive for excellence”. It states that it is “totally transparent concerning its funding” and “funded exclusively by the gen...
View publication
1
1 Document
The Greater Paris Metropolis (MGP) comprises 130 municipalities and the City of Paris, representing a total population of over seven million inhabitants. The report published today by the Court of Auditors begins with a reminder that the decision to create the MGP was prompted by an ambitious reform...
View publication
2
2 Documents
Created in France in 1791, inheritance tax imposes a charge on the net inheritance received by each heir, depending on their relationship to the deceased. Misunderstood and unpopular with the French, inheritance tax is viewed favourably by economic theory because of its redistributive function. It h...
View publication
2
2 Documents