impôts et taxes – Ouverture du bénéfice des dons et du mécénat faits aux SCIC

This written question concerns the tax benefits available for donations and patronage made to SCICs (Sociétés Coopératives d'Intérêt Collectif). It seeks clarification on how these contributions are treated for tax purposes. The question aims to understand the conditions under which such donations can be deducted from taxable income, potentially impacting both the donating entities and the SCICs receiving the funds.