Dons, donations et legs – Associations.gouv.fr

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Attention, toute association qui bénéficie d’au moins 153 000 € par an de dons de personnes physiques ou morales ouvrant droit, au bénéfice des donateurs, à un avantage fiscal, doit faire certifier ses comptes annuels par un commissaire aux comptes et les publier au JOAFE. Il faut pour cela transmettre les comptes annuels et le rapport du commissaire aux comptes par voie électronique ...


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