Tax benefits

In France

The Institut des Hautes Etudes Scientifiques is a foundation officially recognized as being in the public interest according to French law. Any donation made by a French tax resident to IHES provides tax benefits to the donor:

For individuals

• Income tax: 66% of donations made by individuals to the Institut des Hautes Études Scientifiques are tax deductible, provided they do not exceed 20% of the donor’s taxable income.
  If gifts exceed the 20% income limit, the donor may defer the tax deduction on the excess amount over the next five years.
• “Impôt sur la fortune immobilière”: 75% of the gifts made to certain not-for-profit organizations such as IHES, up to a limit of 50 000€, are tax deductible for donors who pay this tax.

For companies

• Payments made by companies to the Institut des Hautes Études Scientifiques result in a reduction in their corporate or income tax of 60% of the gift value. The limit beyond which it is no longer tax deductible is 0.5% of the company’s turnover.
  If the payments exceed 0.5% of turnover, or if the company is in deficit, it may defer tax deductibility over five years.

In Europe

Donors from a number of European countries wishing to making a gift are eligible for tax benefits via the Transnational Giving Europe (TGE) network. Click on your fiscal residence to learn more on how to make a gift:

• Belgium, Belgian tax residents can now make their gift online
• Bulgaria
  
• Croatia
• Estonia
• Germany, German tax residents can now make their gift online
• Greece
• Hungary
• Ireland
• Italy
• Luxembourg
• Netherlands
• Poland
• Slovakia
• Slovenia
• Spain
• Switzerland, Swiss tax residents can now make their gift online
• United Kingdom

In the United States

Friends of IHES, Inc. is a public charity under Section 170 (b) (1) (A) (vi) of the Internal Revenue Code and exempt from Federal Tax under section 501 (c) (3), which enables US-based donors to benefit from tax deductions.
The objective of this organization, co-chaired by Marilyn and Jim Simons, is to increase the visibility of IHES in the United States, set up and coordinate the network of current and former American visitors at IHES, organize scientific or cultural events, and raise funds in favor of IHES.

Friends of IHES, Inc. Greeley Square Station
PO Box 20163
New York, NY 10001
Mél : info@friendsofihes.org

Contact Claire Lenz, Director of Development and Communications
+33 1 60 92 66 67 – claire.lenz@ihes.fr

Other ways to give

Donations can be made in several different ways, depending on the nature of the gift and the payment methods, making the process a flexible one:

• cash gifts made in several instalments (up to five years)
• tax deducted bequests or life insurance policies
• donations in kind, such as real estate, works of art or securities.

In France

You can make a gift:

• By cheque (in euros) made payable to “IHES”
• By bank transfer, please contact comdev@ihes.fr  or by tel : +33 1 60 92 66 72
• Online: Give now >

In the United States

You can make a gift:

• By check payable to Friends of IHES
  Friends of IHES, Inc. Greeley Square Station PO Box 20163 New York, NY 10001
• Online: www.friendsofihes.org

In the United Kingdom

You can make a gift:

• via the Transnational Giving Europe (TGE) network. Please note that in order to benefit from the tax deductions available to EU tax residents, donations made to IHES must be made via the TGE, for a minimum amount of €250.
• By cheque (in euros) made payable to “IHES”
• By bank transfer, please contact comdev@ihes.fr or call : 01 60 92 66 72
• Online: Give now >

Elsewhere in Europe

You can make a gift:

• via the Transnational Giving Europe (TGE) network. Please note that in order to benefit from the tax deductions available to EU tax residents, donations made to IHES must be made via the TGE.
• By cheque (in euros) made payable to “IHES”
• By bank transfer, please contact comdev@ihes.fr or call : 01 60 92 66 72
• Online: Give now >