Make a bequest or a donation

A bequest is a legal act detailing your wish to donate part, or all of your wealth, to whomever you choose after your death. Should you change your mind, it is easily revoked ; all you need to do is make a new will including a small paragraph detailing your wish to revoke the previous arrangements.

We recommend that you study the various types of bequests with a notary who will be able to advise you on the one that best suits your personal and financial situation.

If you have heirs, you may only donate the amount known as the ’disposable portion of estate’. The rest must go by law to your descendants, your parents or your spouse.

In the absence of heirs, your assets are taken by the State.

There are three types of bequests :
- Universal bequest – you bequeath the whole of your estate to an individual or organisation.
- Legacy under a universal title – you bequeath a certain proportion of your estate (property for example) or a fraction of your estate (half for example) to an individual or organisation.
- Particular Legacy – you specifically designate and identify a particular asset of your estate to be bequeathed to an individual or organisation.

You must make an individual will. The two most common forms are :

1. A Holographic will : written by you and must include :
- Your details (full name, date and place of birth)
o In the case of a Universal Legacy : the name and address of the testator’s sole legatee are needed ;
o In the case of a legacy under a Universal title : the full names and addresses of the testator’s legatees are needed ;
o In the case of a particular legacy : the name and addresses of the testator’s particular legatees are needed.
- A detailed description of your assets that you wish to give
- The place, date and your signature. It is advised to file the will with a solicitor who will deal with the formalities.

2. Authenticated will : the will is dictated to a notary according to the testator’s instructions in the presence of two witnesses or two notaries.

For further information : Email : / Tel. : +33 (0)

Make a donation

Similar to a bequest, a donation can include all types of assets (real estate or other property, jewellery, works of art, money, etc.). Unlike bequests, donations can be given during your life time. They are immediately irrevocable. You can however give for a limited amount of time. Any donations are exempt from taxes and charges which are usually imposed by the state.

It is important that you do this in the presence of a notary ; it is he or she who will advise you according to your personal and fiscal situation.

There are three types of donation :

- A freehold donation : you give your assets to an organisation who immediately becomes the legal owner.
- A donation in bare ownership with a reservation for usufruct : you donate your estate to the association but you, or somebody who you have appointed reserves the use of it (spending it on rent for example), for a determined amount of time. In this case the usufructer can be liable to pay tax on the donation.
- Usufruct donation : you reserve the bare ownership but the association can use your assets. In this case some tax might be levied by the ISF (Impôt de Solidarité sur la Fortune).
Warning : Please be fully aware of usufruct inheritance laws and taxes so that your heirs receive what they are entitled to. It is therefore advised to anticipate the amount of heirship, so as not to affect your what your heirs are entitled to, who would be entitled to an action for reduction (to request and obtain the restitution of property improperly distributed).

For further information : Email : / Tel. : +33 (0)

The OPC finances its projects thanks to generous donations, in particular by businesses. Whatever the form or the amount, each donation is greatly appreciated.

A business can support the OPC as a whole, or by focusing on a specific programme chosen according to its own criteria (theme, locality, budget).