Many of them offer their services to project leaders and most often they do so without seeking any other interest than that of supporting creators and having the satisfaction of seeing them succeed. People who decide to voluntarily support job seekers or beneficiaries of minimum social benefits creating or taking over a business can become involved in approved support networks and benefit from the tax framework for volunteering.
Support and tutoring for business creators or buyers
As part of the support systems, a support network for the creation or development of businesses must approve the mentor or tutor. This may be a sponsorship network, an integration through economic activity (IAE) structure or France Travail.
For their part, the creator or buyer must generally be registered as a job seeker or benefit from minimum social benefits, such as RSA, ASS or AAH. He must also create or take over an industrial, commercial, artisanal, agricultural or liberal enterprise, either as an individual or in the form of a company in which he holds the majority of the capital.
The tutor provides assistance at all stages of the entrepreneur’s steps for creating or taking over a business as well as in the early stages of starting the activity. To exercise this function, he must have solid experience or proven professional skills giving him the necessary ability to advise effectively.
Volunteer support is part of a structured course of duration adapted to the project, generally from a few months to a year, renewable according to the creator’s needs. The mentor can thus support several project leaders per year.
The skills transmitted: from traditional piloting to current issues
Beyond management and traditional commerce, support from a tutor now extends to the contemporary challenges of VSE/SMEs. Mentors increasingly support creators in the ecological transition of their activity as well as in the responsible integration of digital tools and artificial intelligence to optimize their daily management.
What tax support, why and for whom?
Volunteers and taxpayers who put their skills at the service of business creation support networks can benefit from the tax reduction provided for donations and the waiver of costs incurred voluntarily (article 200 of the CGI).
Individuals who share their knowledge and experience with a business creator provide valuable assistance. To benefit from the dedicated systems, the guardian must have their tax domicile in France. A qualified organization must also support the creator or buyer in their project.
Both parties sign a charter or sponsorship agreement. The advisor undertakes to “carry out a temporary tutoring service aimed at passing on the experience or professional skills acquired to the creator or buyer of the company”.
The tutor can in particular transmit his knowledge in management, accounting, sales and promotion techniques, as well as legal and administrative matters. He can also share any other knowledge or know-how useful to the project.
The tutor must have professional experience or skills that enable him to advise the business creator. A support network for the creation and development of businesses or an organization of general interest must also integrate and approve it.
When a tutor intervenes on behalf of an approved general interest network, he benefits from a tax reduction of 66% (within the limit of 20% of taxable income) on personal expenses incurred for his mentoring (travel, supplies), as long as he expressly waives their reimbursement. In addition, their commitment time can be valued via the Citizen Commitment Account (CEC) to acquire training rights.
How does the volunteer tax benefit work?
When a tutor intervenes on behalf of an approved general interest network, he benefits from a tax reduction of 66% (within the limit of 20% of taxable income) on personal expenses incurred for his mentoring (travel, supplies), as long as he expressly waives their reimbursement. In addition, their commitment time can be valued via the Citizen Commitment Account (CEC) to acquire training rights.
