Become a partner of the 2026 festival

They are a source of internal funding paid by association members. Unlike admission fees, membership fees are annual. Members are eligible for tax relief of up to 66% of the membership fee.

Membership fees are one-time payments made by new members of an association. Unlike dues, membership fees are not renewed.

Patronage is very similar to sponsorship. Legally speaking, the two are indistinguishable. However, from a tax standpoint, patronage (whether for advertising or another purpose) must be discreet and may not involve advertising in return for the patroning company.

• The association, however, may promote the patroning company. Article 238 bis a, paragraph 3 of the General Tax Code (CGI) states the following: “Tax exemption applies even if the name of the contributing company is associated with the operations carried out by the association.”
• The tax exemption for patronage will only be called into question if the value of the service provided is significantly disproportionate to the amount donated.
• Patronage can take various forms, such as financial contributions (checks, transfers, etc.), in-kind contributions (donation of fixed assets, such as vehicles, furniture, and equipment; provision of skills; and supply of goods and services).

Sponsoring, often referred to as patronage, is when a company finances an association in exchange for something in return. It is a form of commercial advertising. Through its support, the company can develop its brand image. Although it does not entitle the company to tax relief, it is directly deductible from the company’s profits (subject to compliance with the general conditions of deductibility). Sponsoring entitles the company to promote itself by displaying its name.

The donation entitles you to a tax deduction of up to 66% for private individuals.