Loire-Atlantique: the new name of the Maisons du Monde endowment fund raises eyebrows in the prefect

And dotation funds is a financing tool au service of philanthropy and patronage which works thanks to the capitalization of the donations it receives. It was introduced into the law of “modernization of the economy” in August 2008 and allows companies to claim a 60% tax deduction on the amount of their payments.

The board of directors of the association which manages that of Maisons du Monde had therefore decided in December 2020 to take the name of “Maisons du Monde Foundation” to give it a side « plus international », was said at the hearing. But, “following exchanges”, THE state services finally objected in July 2021 to him issue the receipt confirming this new name : this anglicism “creates a risk of confusion » with a foundation, a similar structure which can receive public funds.

122 other “foundations”

The public rapporteur, whose opinions are often followed by judges, said “to be able to understand the prefect’s approach” of the Loire Atlantique in this folder, but her decision does not rely on « no legal basis » since the law does not allow him “no discretion” in this matter. According to him, « 122 » other “foundations” are “tolerated” In France. The magistrate therefore suggested to the Nantes administrative court to disavow the state and to allow him five days to deliver the receipt expected by the association from the date of the judgment; the administration should also pay 1 500 € has “Maisons du Monde Foundation” for his court costsfrom his point of view.

Risk of confusion?

This is the first time that an administrative court has been called upon to rule on this specific point.

It was initially created in the form of a fondation intended to work “in favor of forests and biodiversity ». She supported « 63 associative projects in 21 countries around the world » Since 2015according to his site internet.

Today, approximately 200 of the 3,000 endowments use the term “Foundation.” We are in regular contact with the prefectures, and some are unfamiliar with this recent legal form. However, this practice (editor’s note: using the term “Foundation”) is perfectly accepted and legal. In Loire-Atlantique, the prefect used his decision-making power even though he has no control to exercise in the matter, he must simply issue the name change receipt.

The reasons given by the state representative as for a “risk of confusion” are “erroneous”, according to him, since an endowment fund is “the same legal vehicle” that a declared foundation ofpublic utility. The prefect even engaged in a « quite dangerous extrapolation »from the point of view of the Maisons du Monde Foundation lawyer.

The representative of the prefect at the hearing said “take note of the interpretation” texts by the public rapporteur and will make them ” trace back to l’administration centrale ». However, he recalled that a « transparency requirement focuses on creating foundations » : they must be able to benefit from a “certain credibility” since they can “receive public funds”.

The Nantes administrative court, which deliberated its judgment on this “interesting question”se will pronounce in the coming weeks.

Follow all the news from your favorite cities and media by subscribing to Mon -.