Allow the foreign company to benefit from the 60 % tax reduction

The benefit of the planned tax reduction is open only to companies subject to income tax in France (BNC, BIC or BA) or to corporate tax under a real tax regime. A foreign company will only be affected if it is subject to tax in France.

Allow the foreign donor to benefit from the reduction provided for in his country of origin

 Project leaders based in France can appeal to foreign donors.

If they are in the European zone, they will only benefit under certain conditions from the tax advantages to which they are entitled in their country of origin.

The "American Friends of" status allows American donors to benefit from the tax deduction applicable in their country for projects they support abroad. This is the case, for example, of the American Friends of Versailles.