Making a donation during your lifetime means gifting property or other assets, a portfolio of shares or a cash sum. By donating to the MSF Foundation, you are supporting its work directly and contributing to funding field actions in France and overseas.

Making a donation, like any decision on your estate, requires careful thought and preparation. Our team is here to talk you through the best solution for you. Contact Catherine Béchereau, Donor retention and loyalty, on +33(0)1 40 21 56 88 or by mail at

Remember that all donations are:

  • Definitive: once given, they cannot be taken back;
  • Acknowledged in an official notarial act

 Three examples of ways you can donate:

Outright property donation

This donation becomes immediately effective when you transfer your property to the MSF Foundation. It is an extremely tax efficient donation because, as the asset is no longer included in the basis for calculation, your income tax is significantly reduced. If you are liable for the income tax, the same applies.

Temporary donation of usufruct

This donation is granted for a limited duration. The MSF Foundation will benefit from the income (income from a share portfolio, income from a rented property) for a minimum of three years.

The temporary donation of usufruct is extremely tax efficient. Your taxable income is reduced reducing also your income tax. If you are liable for the income tax, the asset in question is no longer included in the basis for calculation, which reduces your liability for the entire duration of the donation.

Inheritance donation

You can support the MSF Foundation by donating all or part of your inheritance. This means that you can donate an asset or cash sum received as inheritance. This type of donation will reduce your inheritance tax liability because the amount is deducted prior to the calculation. This is particularly tax efficient if you inherit from a distant relative as inheritance tax in these situations is extremely high.

There is no cap to the donation amount, and it must be made in the twelve months that follow the death of the person you have inherited from.

The MSF Foundation is a public utility foundation created in 1989 and as such is entirely exempt from inheritance tax. 100% of the assets received go directly to the Foundation’s work.