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Corporate sponsorship allows you to benefit from a tax reduction in the event of a donation (financial or material) to a work of general interest. The terms are modified by article 134 of the finance law for 2020, which sets the tax reduction at: 60% for donations, whatever their amount, for the benefit of non-profit organizations which provide services or products to people in difficulty. The list of these services and products is set by  decree no. 2020-1013 of August 7, 2020. 60% up to €2 million for donations of general interest 40% beyond €2 million for donations of general interest Capping the amount of the donation: €20,000, or 5 per thousand of the company's turnover. The system is set by article 238 bis of the general tax code and commented on by the tax documentation BOI-BIC-RICI-20-30_111000 00-0000-0000-0000 -000000000111_from the official public finance bulletin - taxes. The tax administration provides details in the official bulletin Public Finances - Taxes of February 3, 2021. When the ceiling is exceeded during a financial year, the excess donation is spread over the next 5 financial years, after taking into account any new donations made during these financial years. The rate applied to this excess is the rate applied to the initial amount.