In general, these costs are not reimbursed by the association. In this case, they entitle the volunteers who supported them to the same tax reduction as that granted for donations to the works (see Zoom on The calculation of the reduction, below). Provided, however, to comply with certain conditions imposed by the tax authorities to benefit from this favor.
First condition, you must tax deduction for junk car participate in the animation and the functioning of the association in a disinterested manner, without compensation or remuneration . Your interventions on his behalf must be provided free of charge. The association can only compensate you for the costs you bear as part of the voluntary actions carried out on its behalf.
Second condition, the association for which you incur expenses must be of general interest and not-for-profit, it must have a social object and disinterested management, and it must not function for the benefit of a limited number of beneficiaries. . It can be a philanthropic , educational, scientific, social, humanitarian, sports, family, cultural, etc. organization.
Only the expenses incurred for carrying out the activities of the association , and which are not reimbursed to you, are likely to reduce your taxes. It can be travel expenses, purchases of goods or services, etc. However, you cannot take into account the costs incurred for your personal or professional needs , as a member or employee of the association, for example.
Thus, in a sports association, you can take into account your expenses paid as a coach, educator, referee, accompanist or volunteer leader . On the other hand, you cannot take into account those paid for the practice of your sport (equipment, materials), as a player , even if they are not reimbursed to you. Nor can you take into account the costs incurred in the context of salaried functions performed on behalf of the association.