{"id":70617,"date":"2024-11-28T08:30:00","date_gmt":"2024-11-28T07:30:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=70617"},"modified":"2024-11-29T13:42:19","modified_gmt":"2024-11-29T12:42:19","slug":"lappel-a-la-generosite-du-public-agp","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/lappel-a-la-generosite-du-public-agp\/","title":{"rendered":"L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP)"},"content":{"rendered":"\n<p>Toutes les associations d\u00e9clar\u00e9es et les fondations reconnues d\u2019utilit\u00e9 publique, ayant la capacit\u00e9 de recevoir des dons, peuvent faire appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP).<\/p>\n\n\n\n<p>Sous quelles conditions ? Dans quelles limites ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France explique l\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP) dans cet article.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Qu\u2019est-ce que l\u2019Appel \u00e0 la G\u00e9n\u00e9rosit\u00e9 du Public (AGP) ?<\/mark><\/strong><\/h2>\n\n\n\n<p>L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP) consiste \u00e0 solliciter le public pour recevoir des dons. Il repose sur plusieurs notions qu&rsquo;il faut cumulativement respecter\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019organisme (association, fondation, etc.) doit percevoir un don&nbsp;: cela ne suppose aucune contrepartie.<\/li>\n\n\n\n<li>L\u2019appel doit \u00eatre un acte d\u00e9termin\u00e9. Des moyens doivent \u00eatre mis en \u0153uvre dans ce but. (une publication sur un site internet ou sur des r\u00e9seaux sociaux peut suffire).<\/li>\n\n\n\n<li>Le public vis\u00e9 : l\u2019appel doit s\u2019adresser \u00e0 toutes les personnes, <a href=\"https:\/\/valoxy.org\/blog\/personne-morale-de-quoi-sagit-vraiment\/\">morales<\/a> ou physiques, sans exclusion. Il ne peut pas se limiter \u00e0 un nombre restreint de personnes (exemple&nbsp;: il ne doit pas \u00eatre limit\u00e9 uniquement aux adh\u00e9rents).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Qui peut faire appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public ? <\/mark><\/strong><\/h2>\n\n\n\n<p>Les entite\u0301s autoris\u00e9es \u00e0 faire un AGP :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Associations re\u0301gies par la loi du 1er juillet 1901 ;<\/li>\n\n\n\n<li>Associations re\u0301gies par le code civil local ;<\/li>\n\n\n\n<li>Fondations a\u0300 l\u2019exclusion des fondations d\u2019entreprise ;<\/li>\n\n\n\n<li>Fonds de dotation ;<\/li>\n\n\n\n<li>Associations dites \u00ab mixtes \u00bb : les associations re\u0301gies par la loi du 2 janvier 1907 favorisant l&rsquo;exercice public d&rsquo;un culte ;<\/li>\n\n\n\n<li>\u00c9tablissements publics.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9claration<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Ces organismes doivent d\u00e9clarer cet appel aupre\u0300s du repre\u0301sentant de l&rsquo;E\u0301tat dans le de\u0301partement o\u00f9 se situe leur si\u00e8ge social. Cette de\u0301claration pre\u0301cise les objectifs poursuivis par l\u2019AGP et doit se faire :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>avant leur AGP si, au cours de l&rsquo;un des deux exercices pre\u0301ce\u0301dents, ils ont d\u00e9j\u00e0 r\u00e9alis\u00e9 un appel qui a collect\u00e9 153 000 \u20ac de ressources. (seuil fixe\u0301 par de\u0301cret),<\/li>\n\n\n\n<li>\u00e0 de\u0301faut, pendant l&rsquo;exercice en cours de\u0300s que le montant des ressources collecte\u0301es (*) de\u0301passe ce me\u0302me seuil.<\/li>\n<\/ul>\n\n\n\n<p>S\u2019ils effectuent plusieurs appels au cours de la me\u0302me anne\u0301e civile, ces organismes &nbsp;peuvent proce\u0301der a\u0300 une de\u0301claration annuelle.<\/p>\n\n\n\n<p>(*) ressources collect\u00e9es : il peut aussi bien s\u2019agir de dons que de legs, donations, m\u00e9c\u00e9nat, <a href=\"https:\/\/valoxy.org\/blog\/lassurance-vie\/\">assurance vie<\/a>, etc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Les causes d\u00e9fendues par les organismes<\/mark><\/strong><\/h2>\n\n\n\n<p>La loi du 7 aou\u0302t 1991 (art 3) \u00e9num\u00e8re limitativement les causes susceptibles de faire l\u2019objet de l\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Scientifique,<\/li>\n\n\n\n<li>Sociale,<\/li>\n\n\n\n<li>Familiale,<\/li>\n\n\n\n<li>Humanitaire,<\/li>\n\n\n\n<li>Philanthropique,<\/li>\n\n\n\n<li>Educative,<\/li>\n\n\n\n<li>Sportive,<\/li>\n\n\n\n<li>Culturelle,<\/li>\n\n\n\n<li>ou concourir \u00e0 la d\u00e9fense de l\u2019environnement.<\/li>\n<\/ul>\n\n\n\n<p>Ces causes ne recoupent pas exactement les activite\u0301s vise\u0301es au b) du 1. de l\u2019article 200 du Code ge\u0301ne\u0301ral des impo\u0302ts (CGI).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Les comptes<\/mark><\/strong><\/h2>\n\n\n\n<p>Post\u00e9rieurement \u00e0 la campagne d\u2019appel, et si le montant des dons collect\u00e9s a d\u00e9pass\u00e9 153&nbsp;000&nbsp;\u20ac&nbsp;(en N-2, N-1, ou N), les associations ont l\u2019obligation de tenir un <strong>compte d<\/strong><strong>\u2019<\/strong><strong>emploi annuel des ressources collect\u00e9es<\/strong>. Il s\u2019agit d\u2019un document pr\u00e9cisant l\u2019affectation de ces ressources par type de d\u00e9penses. L\u2019\u00e9tablissement de comptes annuels incluant le compte d\u2019emploi annuel d\u00e9taill\u00e9 est alors obligatoire.<\/p>\n\n\n\n<p>D\u00e9pos\u00e9 au si\u00e8ge social, il doit \u00eatre port\u00e9 \u00e0 la connaissance du public par tout moyen. (affichage, information t\u00e9l\u00e9vis\u00e9e, internet, etc.).<\/p>\n\n\n\n<p>Par ailleurs, <em>les associations qui b\u00e9n\u00e9ficient annuellement de plus de 153&nbsp;000 <\/em><em>\u20ac <\/em><em>de dons sont tenus de faire certifier leurs co<\/em>mptes annuels par un <a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\">Commissaire aux comptes (CAC)<\/a> et de publier leurs comptes au Journal Officiel.<br>En cas de non respect d\u2019une de ces obligations, une sanction p\u00e9cuniaire est pr\u00e9vue. (Amende de 1 500 \u20ac, voire 3&nbsp;000 \u20ac en cas de r\u00e9cidive).<\/p>\n\n\n\n<p>La Cour des comptes peut demander aux associations ayant fait un AGP de lui communiquer leurs comptes. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\">La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques<\/a>). Elle v\u00e9rifiera alors l\u2019ad\u00e9quation et la conformit\u00e9 entre l\u2019emploi fait des ressources collect\u00e9es (les d\u00e9penses engag\u00e9es gr\u00e2ce aux dons) et l\u2019objet de l\u2019appel (les objectifs poursuivis par l\u2019organisme en r\u00e9alisant l\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">L\u00e9gislation<\/mark><\/strong><\/h2>\n\n\n\n<p>L\u2019appel a\u0300 la ge\u0301ne\u0301rosite\u0301 du public (AGP) est de\u0301fini par l\u2019article 3 de la loi n\u00b091-772 du 7 aou\u0302t 1991. La loi a depuis \u00e9t\u00e9 modifie\u0301e plusieurs fois.<\/p>\n\n\n\n<p>L\u2019ordonnance n\u00b02015-904 du 23 juillet 2015 a remplace\u0301 les notions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>d\u2019\u00ab appel a\u0300 la ge\u0301ne\u0301rosite\u0301 publique \u00bb par l\u2019\u00ab appel public a\u0300 la ge\u0301ne\u0301rosite\u0301 \u00bb,<\/li>\n\n\n\n<li>de \u00ab campagne \u00bb par la notion d\u2019\u00ab appel \u00bb,<\/li>\n\n\n\n<li>de \u00ab campagne mene\u0301e a\u0300 l\u2019e\u0301chelon national \u00bb par un crite\u0300re mone\u0301taire unique.<\/li>\n<\/ul>\n\n\n\n<p>La loi n\u00b02021-875 du 1er juillet 2021 (visant a\u0300 ame\u0301liorer la tre\u0301sorerie des associations) substitue a\u0300 la notion d\u2019\u00ab appel public a\u0300 la ge\u0301ne\u0301rosite\u0301 \u00bb la notion d\u2019\u00ab appel a\u0300 la ge\u0301ne\u0301rosite\u0301 du public \u00bb. Elle remplace par ailleurs le terme de \u00ab dons \u00bb par les mots \u00ab ressources collecte\u0301es \u00bb, afin de reprendre les termes du re\u0300glement comptable n\u00b02018-06 du 5 de\u0301cembre 2018 relatif aux comptes annuels des personnes morales de droit prive\u0301 a\u0300 but non lucratif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Cas particulier des contributions volontaires en nature (CVN)<\/mark><\/strong><\/h2>\n\n\n\n<p>De\u0301finies par l\u2019article 211-1 du re\u0300glement ANC (Autorit\u00e9 des Normes Comptables) n\u00b02018-06, les CVN ne sont pas prises en compte pour de\u0301terminer le franchissement du seuil de 153 000 \u20ac, sauf les produits de la vente de dons en nature comptabilise\u0301s au cours de l\u2019exercice.<\/p>\n\n\n\n<p><strong>Exemples de ressources a<\/strong>\u0300<strong> exclure<\/strong> : be\u0301ne\u0301volat, mises a\u0300 disposition de locaux ou de personnel, me\u0301ce\u0301nat de compe\u0301tences, dons en nature redistribue\u0301s ou consomme\u0301s en l\u2019e\u0301tat, etc.<\/p>\n\n\n\n<p><strong>Exemples de ressources a<\/strong>\u0300<strong> <\/strong><strong>inclure<\/strong> : produit de la vente de dons en nature destine\u0301s a\u0300 e\u0302tre ce\u0301de\u0301s, comme des livres ou des ve\u0302tements rec\u0327us de la part d\u2019un donateur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Cas particulier de la cause cultuelle<\/mark><\/strong><\/h2>\n\n\n\n<p>Les associations cultuelles re\u0301gies par la loi du 9 de\u0301cembre 1905 ne sont pas soumises \u00e0 la loi du 7 aou\u0302t 1991. Par contre, les associations cultuelles \u00ab mixtes \u00bb entrent dans le champ de l\u2019appel a\u0300 la ge\u0301ne\u0301rosite\u0301 du public. (article 73 de la loi n\u00b02021-1109 du 24 aou\u0302t 2021). Ces associations, vise\u0301es par la loi du 2 janvier 1907, ont a\u0300 la fois des activite\u0301s cultuelles et des activite\u0301s en lien avec l\u2019exercice du culte (sociales, culturelles, etc.). Le seuil de ressources collect\u00e9es qu\u2019elles doivent prendre en compte est de 50 000 \u20ac (seuil particulier fixe\u0301 par le de\u0301cret n\u00b0 2021-1789 du 23 de\u0301cembre 2021) et non pas de 153 000 \u20ac, lorsqu\u2019elles font appel a\u0300 la ge\u0301ne\u0301rosite\u0301 du public, au sens le\u0301gal, afin de soutenir l&rsquo;exercice du culte.<\/p>\n\n\n\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\">Comment diriger une association ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/statuts-dassociation\/\">Comment r\u00e9diger des statuts d\u2019association ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\">Tout savoir sur l\u2019embauche dans une association<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\">Les d\u00e9marches pour d\u00e9clarer son association !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-attention-a-ne-pas-faire-concurrence-a-lentreprise\/\">Association : attention \u00e0 ne pas faire concurrence \u00e0 l\u2019entreprise !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-statut-dutilite-publique\/\">Associations, comment obtenir la reconnaissance d\u2019utilit\u00e9 publique ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Toutes les associations d\u00e9clar\u00e9es et les fondations reconnues d\u2019utilit\u00e9 publique, ayant la capacit\u00e9 de recevoir des dons, peuvent faire appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP). Sous quelles conditions ? Dans quelles limites ? Valoxy, cabinet d\u2019expertise comptable dans les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":70618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-70617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public consiste \u00e0 solliciter le public pour recevoir des dons, et s&#039;adresse aux associations et aux fondations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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