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SEARCH FOR HOST FAMILIES
You can help us develop our physician training programmes
by making a donation through your IFI
More than 500 doctors trained in 28 countries thanks to a training program adapted to their needs
1
%
of your donation is deductible from your real estate wealth tax (ifi)
1
doctors trained in cardiopediatrics through the "5/5 training" program
1
€
is the cost of providing a physician with access to training
1
%
of your donation is deductible from your IFI
1
Already trained physicians
1
€
provides a doctor with access to training
The development of training for doctors aims to improve the quality of care for children. This desire to go further and closer to children is part of the genesis of the Foundation's mission: to enable all the world's children to benefit from technological advances and to offer them a quality of care that we would like for our own children.
The Francine Leca Foundation finances these training programmes. Under the aegis of Caritas Foundationthe Francine Leca Foundation is entitled to receive tax-deductible donations fromtheIFI.
What does your IFI donation fund?
TRAINING 5/5
. Learning to diagnose
. Comprehensive, practical and hands-on training in cardiopediatrics
> 50 courses on mobile application
MASTER CLASS
. Learn in depth about heart disease and ultrasound.
. Specific and technical training
> Videoconferencing for groups of 100 doctors
E-CONSULT ' ACTION
. Learning from patients with complex cases
. Training based on specific issues
> Private lessons by video conference, in the presence of the patient
MISSION TRAINING
. Learning from clinical to diagnostic
. Comprehensive training accessible to all levels
> In vivo learning in a small group alongside an expert doctor
ECHO-TRAINING
. Learning from patients with complex cases
. Training based on specific issues
> Private lessons by video conference, in the presence of the patient
What is your IFI for?
The development of projects related to E-Health helps to improve the quality of the care for children. This desire to go ever further and closer to children is part of the genesis of our mission. By making an IFI donation to the Francine Leca Foundation, you allow all the children of the world to continue to benefit from these technological advances to offer them the quality of care we would like for our own children.
MOBILE LEARNING
The "5/5 Training" application, funded by the Francine Leca Foundation, enables all corresponding doctors to receive training in cardiopediatrics, thus enabling better care for underprivileged cardiac children throughout the world.
TELECONSULTATION
Teleconsultation allows doctors to be connected on the spot with their colleagues in France and in real time anywhere in the world. This ultra-portable, mobile and autonomous technology also makes it possible to travel to remote areas without electricity.
The advantages of your IFI
It is possible to reduce your IFI tax to 0 thanks to the IFI donation.
Indeed, you benefit from a tax reduction of 75% of the amount of your donation, within the limit of €50,000 reduction per year, which corresponds to a donation of €66,667.
To find out the amount of the donation that will allow you to cancel it, simply divide the amount of your IFI by 0.75.
The essential questions and answers
to better understand the IFI
The tax on real estate assets concerns all individuals, whether or not resident in France, who own real estate assets with a total value of 1.3 million euros or more on 1 January of the year in question.
If the IFI trigger threshold is EUR 1.3 million, the scale applies from the tranche between EUR 800 000 and EUR 1.3 million of net assets, in the same way as for the FSI.
The value taken into account for the calculation of the IFI is the net taxable value, i.e. the value of the property minus the debts relating to it.
Portion of heritage | Tax rates |
Less than €800,000 | 0% |
From €800,000 to €1,300,000 | 0,50% |
From €1,300,000 to €2,570,000 | 0,70% |
From €2,570,000 to €5,000,000 | 1% |
From more than 5 000 000 € to 10 000 000 €. | 1,25% |
More than €10,000,000 | 1,50% |
You must now report your IFI at the same time as your annual tax return.
If your net real estate assets subject to tax on 1 January 2022 exceed €1,300,000, you are subject to the IFI. Your return must be filed at the same time as your income tax return in May 2022 (or June depending on where you live).
Since the IFI is a declaratory tax, you must recover the documents necessary for its declaration from the tax authorities. However, in the online reporting procedure, the IFI reporting schedule, called form 2042-IFI, is systematically proposed in addition to your income tax return.
The IFI payment due date, as with Income Tax, varies depending on the method of payment:
| by mail: | by internet: | |
Deadline for IFI reporting and payment of your donation | 12 June 2022 | 4 June 2022 (dep. from 1 to 19) 8 June 2022 (dep. from 20 to 54) 11 June 2022 (from 55 to 976) | |
IFI payment deadline | 15 September 2022 | From September 22 to November 15 depending on the notice received | |
Justification to be provided to the tax authorities | No need to provide proof | ||
The principal residence is subject to IFI.
However, a 30% discount applies, as was already the case when the FSI was in effect. This means that this dwelling is subject to the scale of the Property Wealth Tax for its market value (value on the market) but a flat-rate or proportional reduction applies up to 30% (except if you hold it through a Société civile immobilière).
For example, if your principal residence is worth 1.3 million euros and you do not own any other property, you will not be subject to the Property Wealth Tax.
If your principal residence is worth €2 million, your IFI will be calculated by applying the scale to a value of €1,400,000 (i.e. €2 million - 30% allowance).
Theaccumulation of tax reductions is not allowed on the same donation. As a result, it is not possible to combine IFI and Income Tax benefits. You can, however, split your donation between the two.
If you wish to benefit from a reduction in Income Tax and Real Estate Wealth Tax, you can split the amount of your donation. All you have to do is note on your tax receipt the part you wish to deduct for each of the two taxes.
However, the simplest thing is still to make two separate donations and receive two separate receipts to substantiate the tax benefits obtained as a result of your donations.
Contact
IF YOU WISH TO RECEIVE MORE INFORMATION, PLEASE FILL IN THE FORM BELOW:
By supporting our projects and reducing your IFI, you make the choice to save underprivileged children with heart disease and improve the quality of their medical care.
