Set up in 2014, under the umbrella of MdM France, Fondation des Amis de Médecins du Monde strives towards a world where access to healthcare is free from obstacles and everybody is entitled to that as a right.

We will work together, drawing upon the rightfulness of Medecins du Monde, and take action to :

- Develop scientific training and research to support sustainable humanitarian action

– Promote medical and social innovation

– Support emerging local organisations

our missions


It is thanks to your support that we will be able to carry out our main missions.


la recherche

Develop scientific training and research to support sustainable humanitarian.


la capacité d'agir

Empower people living in vulnerable situations to build their own future and to assert their full rights.



Deliver training, distribute information and promote proven medical and social innovation.


la solidarite

Facilitate the emergence of those working at a local level, both in France and abroad, and support them in their solidarity-driven projects.

The Friends of Médecins du Monde Foundation is authorised to receive donations under TEPA law (French law in favour of labour, employment and purchasing power).

As such, 75% of the amount you donate to the Foundation are deducted from your ISF tax. If you are not required to pay ISF, 66% of your donation can be deducted from your income tax.

  • Let us work relentlessly, with both conviction and determination, to give people living in vulnerable situations access to healthcare.

    Denis Martin – Foundation President

ISF 2016

Support our Foundation and reduce your Solidarity Tax on Wealth (ISF).

Are you required to pay ISF tax?

75% of your donation to the Friends of Médecins du Monde Foundation can be deducted from your ISF, which can reduce your payment, and sometimes cut it out altogether. The ceiling for this tax reduction is 50 000€, which equates to a 66 667€ donation.  This ceiling drops to 45 000€ if you invest in the ISF-PME (Petite et moyenne entreprise – small to medium company) scheme in the same year (TEPA law).

exemple de déductions fiscales


The Médecins du Monde association and the Friends of Médecins du Monde Foundation are two separate entities. Médecins du Monde co-founded the Foundation.

You will be required to pay Solidarity Tax on Wealth (ISF) in 2016 if you owned net taxable assets of 1,3 million euros or more on January 1st 2016.
Your net taxable assets amount to your total assets minus your total debt relating to taxable assets.
If your net taxable assets are worth 1.3 million euros or more and below 1,4 million euros, a 17 500 €  discount – minus 1.25% of the value of your net taxable assets – will apply.

TEPA law (French law in favour of labour, employment and purchasing power) enables a 75% reduction on your ISF for donations made to non-profit foundations.
If you invest your tax into the  ISF -PME scheme (TEPA law) as well as making a donation, the maximum ISF reduction amounts to 45,000 € for both schemes combined.

If your assets are worth between 1,3 and 2,57M€, you won’t need to supply a fiscal receipt with your tax return. You will need to keep your fiscal receipt as proof though, should it be required.

If your taxable assets are above 2,57M€, you will need to provide a fiscal receipt but you have a three month time period in which to send it to the tax office.

You cannot combine ISF and income tax benefits. You can however spread your donation across the two tax reduction schemes.  In that case, it is easier to make two separate donations and get two separate receipts or to note on your receipt the amount you’d like deducted from each of these taxes.

Where ISF is concerned the surplus cannot be carried over.  However, you can make the most of your donations by declaring some of it (up to 66 667 €) under the ISF and the outstanding balance under income tax.

Only those with assets of more than 2.57 million euros will need to send in a fiscal receipt. They have a three month time period in which to send this to the tax office.
If you are making a donation by cheque, your fiscal receipt will be sent to you within a fortnight.
Useful information : when you send in your donation, send us your e-mail address. You can then download your fiscal receipt the day after your donation has been registered and we will send you an e-mail to let you know that it is available.
If you make an online donation via this website, this process will be even quicker.  You will be able to download your fiscal receipt the day after your donation is registered.  (Please note: you will need to check your withdrawal limit with your bank)
You can also make a payment at any Fondation de France office, based in 8 towns in France, from Monday to Friday, 9am to 5.30pm. You’ll be given a tax receipt the same day.


Hélène Berger, Foundation Deputy Delegate,

is available to answer any questions.

You can call her

on (+33) 01 44 92 14 29 or at