Corporate patronage and motorsport: how to deduct 60% of your donation
You are looking for a commitment that means something to your teams and your clients, but every euro spent has to stand up in front of your accountant. Corporate patronage answers that constraint precisely: for companies taxed in France, the State covers 60% of the amount paid in the form of a tax reduction, and the scheme is governed by a clear piece of legislation, article 238 bis of the French General Tax Code (CGI). What is left to establish is what it allows, what it rules out, and where the line falls between patronage and commercial sponsorship.
What article 238 bis of the CGI actually says
The mechanism is often described incorrectly. It is not a deduction of 60% from your tax bill, nor a deductible expense charged against profit. It is a tax reduction equal to 60% of the amount of the donation, set directly against corporate income tax, or against income tax on the business profits, depending on the company's tax regime.
The difference is far from semantic. A deductible expense reduces the taxable base: at a corporate income tax rate of 25%, €1,000 of expense saves you €250. A tax reduction is set against the final amount payable: on a €1,000 donation, €600 is borne by the State. The net cost of the operation falls to €400.
The scheme applies to payments made for the benefit of public-interest organisations. JB Racing is a French non-profit association under the 1901 law, whose registered office is located at 9 rue des Colonnes, 75002 Paris, France. It runs Jaden Beye's racing project and supports drivers as they progress towards single-seaters.
One point deserves to be made up front, because it changes the nature of the proposition: Jaden Beye is entered in the KZ2 World Cup, held at Le Mans Karting International from 17 to 20 September 2026. It is the category's benchmark event worldwide, run under the authority of the Federation Internationale de l'Automobile (FIA). Your donation does not support a leisure activity: it supports a driver entered in an FIA-sanctioned world competition.
A reduction, not an additional expense
This is what tips the balance for the executives who take the step: patronage does not create a new budget line. It redirects a budget that already exists (internal cohesion, client relations, corporate communication) towards an operation where the State covers 60% of the cost. We develop this logic in our comparison sponsorship or patronage: which scheme to choose.
Ceilings, five-year carry-forward and supporting documents
The reduction applies within a limit of €20,000 or 0.5% of annual revenue excluding VAT, whichever of the two amounts is the higher. In practical terms:
- A very small business with €400,000 of revenue excluding VAT benefits from the €20,000 floor (0.5% would give €2,000).
- An SME with €6 million of revenue excluding VAT has a ceiling of €30,000 (0.5%).
- A mid-sized company with €40 million of revenue excluding VAT reaches an annual ceiling of €200,000.
If the amount of the donations exceeds the ceiling, the excess is not lost: it is carried forward over the following five financial years, under the same conditions and after the payments of the current financial year have been set off.
The supporting document is a tax receipt (Cerfa form) issued by the beneficiary association. It states the identity of the donor, the amount paid, the date and the nature of the payment. This is the document your accountant will attach to the tax return. In the event of a tax audit, it is what supports the reduction.
Three worked examples: €1,000, €5,000 and €15,000
Here is what a donation to the JB Racing association really costs, once the tax reduction has been applied.
| Tier | Donation amount | Tax reduction (60%) | Real cost for the company |
|---|---|---|---|
| Supporter | €500 | €300 | €200 |
| Friend of the project | €1,500 | €900 | €600 |
| Patron | €5,000 | €3,000 | €2,000 |
| Major Patron | €15,000 | €9,000 | €6,000 |
Taken individually: a donation of €1,000 really costs the company €400. A donation of €5,000 comes to €2,000. A donation of €15,000 shows up as €6,000 in the accounts. In all three cases, the net expense is less than half of the commitment you display to your teams and your partners.
Do not confuse it with the regime for individuals
An executive can also give in a personal capacity. The applicable regime is then that of article 200 of the CGI: a reduction of 66% of the donation, within a limit of 20% of taxable income. A personal donation of €1,000 therefore costs €340. The two rates never add up and are never mixed: 60% on the company side, 66% on the individual side, each with its own ceiling.
Symbolic benefits in return: the 25% rule
Patronage is a donation. By definition, it does not come with an equivalent benefit in return. The French tax authorities nevertheless allow symbolic benefits in return, whose value does not exceed 25% of the amount paid. Beyond that, the operation moves into the commercial field and loses the benefit of the reduction.
What JB Racing can offer within this framework:
- a mention of your company among the patrons of the project;
- the presence of your name or your logo in the list of patrons, on the association's materials;
- an occasional invitation to a race weekend;
- the Cerfa tax receipt, issued as a matter of course.
If your objective is full commercial visibility (the livery, the race suit, a private track day, hospitality, co-branded content), patronage is not the right vehicle. Sponsorship is the route to choose, and the framework changes entirely.
Patronage or sponsorship: two distinct accounting treatments
Sponsorship is a commercial service. It gives no entitlement to the 60% reduction. On the other hand, it constitutes a deductible expense charged against profit, with recoverable VAT, on the basis of an invoice. The benefits in return are unlimited.
| Criterion | Patronage (art. 238 bis CGI) | Sponsorship |
|---|---|---|
| Nature | Donation without equivalent benefit in return | Supply of commercial services |
| Tax advantage | Tax reduction of 60% of the donation | Deductible expense charged against profit |
| VAT | Not applicable | Recoverable |
| Ceiling | €20,000 or 0.5% of revenue excluding VAT | None (the expense must serve the company's business interest) |
| Carry-forward | 5 years if the ceiling is exceeded | Not applicable |
| Benefits in return | Symbolic, 25% maximum | Unlimited: livery, naming, hospitality, content |
| Document issued | Tax receipt (Cerfa) | Contract and invoice |
Depending on the formula chosen, JB Racing therefore issues a contract, an invoice or a tax receipt. Many companies combine the two routes: a donation for the commitment, a sponsorship contract for visibility and internal events. The detail of the five sponsorship packs, from the Visibility Partner at €0 in exchange for visibility up to the Main Partner from €30,000, is set out in the partner pack.
What your donation actually funds at JB Racing
A tax scheme is only worth as much as the project it supports. Jaden Beye is 15. He comes from Chartres, in Eure-et-Loir, and holds a racing licence with ASK Rouen, at Anneville-Ambourville in Normandy. He has been karting for only two and a half years: a late entry into the discipline, offset by rapid progress.
The sporting record is verifiable. Runner-up in the 2025 Challenge Normand. Selected for the FFSA French Junior Championship in his first full season. Twentieth French driver in the 2025 French Championship. Pole position at the Pierre Gasly Trophy in Anneville-Ambourville, in 51.680s.
He is coached by Matec Competition, the team run by Didier Blot, who worked with Pierre Gasly and Esteban Ocon before they reached Formula 1. Sodikart chassis. Mental preparation handled by Gilles Binet, a sports psychologist.
A structured path, not a trial run
In 2026, Jaden races in KZ, the gearbox karting category, over 20 races. The objective is twofold: consistent top-five finishes, and above all the KZ2 World Cup, held at Le Mans Karting International from 17 to 20 September 2026. He will be on the grid for this FIA-sanctioned world event.
What comes next is already mapped out: 2027 in Formula 4 with the FFSA Academy, a first move into single-seaters, then 2028 in Formula 3, before F2 and F1. The corresponding budgets are public: €105,000 for the 2026 season in KZ, €300,000 for the 2027 season in Formula 4. We break down this cost structure in sponsoring a Formula 4 driver: what it really costs in 2027.
For a company, this continuity is a substantive argument: your name appears from 2026 onwards and follows Jaden onto the single-seater in 2027. The role of the association in this structuring work is set out in our article on JB Racing, the non-profit association under the 1901 law structuring a path towards single-seaters.
Three reasons to approve the budget line
- A budget that already exists. The track day replaces the annual seminar or team-building event: your staff drive, Jaden coaches, with a classification and a prize-giving. In a client relations format, it becomes a paddock immersion. Exclusive use of the track, karts, supervision and a branded photo and video package handed over to the partner are all included. You are buying what you would have bought anyway. The subject is covered in detail in turning the works council (CSE) budget into a track day.
- The tax benefit. 60% of the donation covered by the State, backed by a tax receipt. €1,000 paid, €400 of real cost.
- A CSR initiative that tells a story. Supporting a young French athlete in his progression towards Formula 4 is a concrete commitment, one that can be dated and showcased to your teams, your clients and your stakeholders.
And if no budget is available this year, there is an entry point at zero cost: the Visibility Partner, your brand on the livery and the race suit in exchange for relaying the project to your audience.
Frequently asked questions
Does patronage save me 60% of my corporate income tax?
No. The reduction is equal to 60% of the amount of the donation, not 60% of your tax. A donation of €5,000 generates €3,000 of reduction set against the tax due. The net cost of the operation is €2,000.
What ceiling applies to my company?
The higher of the following two amounts: €20,000, or 0.5% of your revenue excluding VAT. Below €4 million of revenue excluding VAT, the €20,000 ceiling applies. Above that, the 0.5% calculation takes over.
What happens if my donations exceed the annual ceiling?
The excess is not lost. It is carried forward over the following five financial years, after the payments of the current financial year have been set off, under the same conditions of rate and ceiling.
Can I put my logo on the livery as part of a patronage donation?
No, not within the framework of patronage. The benefits in return must remain symbolic, capped at 25% of the amount paid: a mention, a presence in the list of patrons, an occasional invitation. Commercial visibility on the livery, the race suit or the communication materials falls under sponsorship, with an invoice and recoverable VAT.
What document will I receive after my payment?
A Cerfa tax receipt issued by the JB Racing association for a patronage donation. For a sponsorship operation, a contract and an invoice. The formula chosen determines the document.
Can an executive give in a personal capacity rather than through their company?
Yes. The applicable regime is then article 200 of the CGI: a tax reduction of 66% of the donation, within a limit of 20% of taxable income. A personal donation of €1,000 comes to €340. The two regimes are distinct and do not add up on the same payment.
If you would like to put a figure on your commitment, check your ceiling or compare the two routes before your next year-end closing, give us fifteen minutes. We will send you the tier details, a sample tax receipt and a simulation based on your own revenue. Consult the partner pack, the benefits detailed on why sponsor Jaden Beye, then write to us via the contact page at contact@jadenbeye.fr or call +33 7 80 91 12 20.
Press & media: interviews, high-definition visuals, accreditations and press kit on request: contact@jadenbeye.fr · +33 7 80 91 12 20.