Module 121 min2816 wordsFree — no account
Obtaining and keeping tax-privileged status
Dated official sources, and the contents this module links to · 1 section
Official sources
- AO §§ 51 to 54 — general rules, public-benefit, charitable and church purposes — verified on September 23, 2026
- AO § 55 Selflessness — subsection 1 numbers 1 to 5 — verified on September 23, 2026
- AO § 57 Directness and § 58 Activities harmless for tax purposes — verified on September 23, 2026
- AO § 62 Reserves and asset formation — verified on September 23, 2026
- AO § 60a Determination of the statutory requirements — verified on September 23, 2026
- AO § 61 Statutory asset lock — verified on September 23, 2026
- AO Annex 1 (to § 60) — model statutes — verified on September 23, 2026
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.