France has published Decree No. 2020-1013 of 7 August 2020 in the Official Gazette, which provides a list of charitable donations for which taxpayers are entitled to a 60% deduction, regardless of the amount. As part of the Finance Law for 2020, the standard deduction was limited to 40% for amounts exceeding EUR 2 million, which applies for financial years ending on or after 31 December 2020. …