Associations and foundations · France and Switzerland : separate country-labelled rules
5 records for accountable public fundraising
Public fundraising needs a record of the campaign, promised use of funds, collections and documented expenditure. It is different from determining whether a donor receives tax relief. France and Switzerland have their own organisational and local rules. Map the actual campaign and reporting duties without inventing one universal threshold, treating an optional label as compulsory or promising unrestricted use of donations.
- Organisation and campaign
- Purpose communicated to donors
- Receipts and costs
- Use and reporting
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
What purpose was communicated to donors?
Keep messages, versions and conditions. French law1991-772 article 3 addresses covered causes and declarations within its scope.
Read the referencesYour question concerns “5 records for accountable public fundraising”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
Which organisation is launching the public campaign?
Identify entity, period, media and audience. Fundraising transparency and tax qualification are separate assessments.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Use and reporting. Connect expenditure to announced commitments and evidence. A general support slogan does not describe every actual allocation.
- Organisation and campaign
- Record available
- Purpose communicated to donors
- Record available
- Receipts and costs
- Record available
- Use and reporting
- Needs checking
- Records indicated
- 3 / 4
- Which uses are supported by records?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Which preparation steps come first?
Editorial preparation order, not a popularity or success-probability ranking. Start with donor commitments before receipts, use and reporting.
Organisation and announced purpose
Identify entity, period, media and audience. Fundraising transparency and tax qualification are separate assessments.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Information given to donors
Keep messages, versions and conditions. French law1991-772 article 3 addresses covered causes and declarations within its scope.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Gross receipts and documented costs
Separate collections, documented charges and remaining sums. A balance does not automatically become unrestricted surplus.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Actual allocation of funds
Connect expenditure to announced commitments and evidence. A general support slogan does not describe every actual allocation.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Reporting and reconciliation records
Article4 provides annual use-of-resources reporting and publicity under applicable conditions. No unverified regulatory numeric threshold is asserted here.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
What purpose was communicated to donors?
Keep messages, versions and conditions. French law1991-772 article 3 addresses covered causes and declarations within its scope.
How are gross receipts and costs reconciled?
Separate collections, documented charges and remaining sums. A balance does not automatically become unrestricted surplus.
Which uses are supported by records?
Connect expenditure to announced commitments and evidence. A general support slogan does not describe every actual allocation.
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Organisation and campaign | Identify entity, period, media and audience. Fundraising transparency and tax qualification are separate assessments. |
| Purpose communicated to donors | Keep messages, versions and conditions. French law1991-772 article 3 addresses covered causes and declarations within its scope. |
| Receipts and costs | Separate collections, documented charges and remaining sums. A balance does not automatically become unrestricted surplus. |
| Use and reporting | Connect expenditure to announced commitments and evidence. A general support slogan does not describe every actual allocation. |
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which French reporting rule applies?
Article4 provides annual use-of-resources reporting and publicity under applicable conditions. No unverified regulatory numeric threshold is asserted here.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which official provision helps explain this situation?
Les organismes qui, afin de soutenir une cause scientifique, sociale, familiale, humanitaire, philanthropique, éducative, sportive, culturelle ou concourant à la défense de l'environnement, souhaitent faire appel à la générosité du public sont tenus d'en faire la déclaration auprès du représentant de l'Etat dans le département :
In plain English: Article4 provides annual use-of-resources reporting and publicity under applicable conditions. No unverified regulatory numeric threshold is asserted here.
What Swiss duties are different?
CC 69a concerns association bookkeeping; CO 246 concerns accepted donation charges. They do not create a national Swiss copy of France's public-fundraising regime.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
How should a project change be explained?
Record decision and donor information against original commitments. Do not presume every gift can be freely reassigned.
What does the campaign tracker deliver?
It organises promise, receipts, costs and use. It certifies no accounts and issues no general fundraising permit.
What other questions arise in this file?
What purpose was communicated to donors?
Keep messages, versions and conditions. French law1991-772 article 3 addresses covered causes and declarations within its scope.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which uses are supported by records?
Connect expenditure to announced commitments and evidence. A general support slogan does not describe every actual allocation.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which French reporting rule applies?
Article4 provides annual use-of-resources reporting and publicity under applicable conditions. No unverified regulatory numeric threshold is asserted here.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
How should a project change be explained?
Record decision and donor information against original commitments. Do not presume every gift can be freely reassigned.
Loi91-772 art.3 : campagne/objet déclaréLoi91-772 art.4 : compte d’emploi des ressources210 : Art. 69 a220 : Art. 246Économie/DAJ : Fonds de dotation : générosité du public
Which official references should you consult?
- Loi91-772 art.3 : campagne/objet déclaréLégifrance
- Loi91-772 art.4 : compte d’emploi des ressourcesLégifrance
- 210 : Art. 69 aFedlex
- 220 : Art. 246Fedlex
- Économie/DAJ : Fonds de dotation : générosité du publicSource officielle
Texts cited last checked: 1 November 2026