The Practice of Giving
The practice of giving, dana paramita, is the first of Buddhist practices. Temples and monasteries have always been created and maintainedthanks to the donations of practitioners.
The Soto Zen Buddhist association of the Temple of La Gendronnière (AZG) aims to organize the exercise of Soto Zen worship on the domain of the Gendronnière Zen temple.
The AZG's resources come exclusively from donations, gifts and bequests made by the Sangha.
What will the gifts, legacies and donations be used for?
- to support the costs of the maintenance, repair and management of the areas dedicated to the practice: the large dojo, small dojo, the kesa sewing room, the apartment of the founder, Master Taisen Deshimaru.
- to manage and maintain the garden of the deceased, the house of the ancestors and to hold all the registers required by law.
- to register ordination ceremonies and in a general way, organise ceremonies and commemorations at the Zen Temple of La Gendronniere
- to make training retreats available for ordained people as well as those responsible for dojos and zazen groups
- Help residents pay for their stay at La Gendronnière through the Solidarity fund
The AZG has a special tax regime, which allows it to:
- receive donations and legacies free of inheritance rights,
- issue tax receipts to allow donors to deduct a portion of donations from their taxes.
In France, donations to the AZG are deductible from income tax up to 66%.
Thanks to European case law, donations made to the AZG are deductible from income tax regardless of the country of residence.
Download the form included in the AZG leaflet
Upon receipt of your donation and its receipt, the AZG will send you a confirmation of your donation by e-mail or post
At the beginning of the calendar year, before your next tax return, the AZG sends you a receipt allowing you to deduct this donation from your income
For any question: email@example.com
Worship Association, French law of 1905
Religious associations devoted exclusively to the financing and organization of religious ceremonies, practices and rites, which may be public, have a religious object.
AZG can receive donations and legacies (as associations recognised as of public value) free of any Inheritance Tax. All the same, gifts made to AZG are tax deductable on the income of any donor resident in the European Community:
- Court of Justice of the European Union : Ruling of 10 Feb 2011 Affaire Missionwerk vs Sate of Belgium Cf. Aff C-25-10 can be viewed on the internet. (2) Court of justice of the European Union : Ruling of 27 Jan 2009 Affaire Pershe/Finanzamt Bank Cf Aff C-318/07
- Court of justice of the European Union : Ruling of 27 Jan 2009 Affaire Pershe/Finanzamt Bank Cf Aff C-318/07
Donations made by private individuals may be eligible for tax deductions (such as donations to associations of general interest, etc).
The AZG was recognised as a religious association by prefectoral decree on 24 July 2013. On 10 October 2013, the tax authorities authorised the AZG to receive tax-deductible donations as well as bequests and donations free of inheritance tax. The AZI, the owner of the premises, delegates all these functions to the AZG. The AZG has signed an agreement with the AZI for the provision of certain premises specifically related to worship in exchange for a fee.