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Legacies and donations | RSF

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href="/en/country/guinea">Guinea</a></li><li><a href="/en/country/guinea-bissau">Guinea Bissau</a></li><li><a href="/en/country/ivory-coast">Ivory Coast</a></li><li><a href="/en/country/kenya">Kenya</a></li><li><a href="/en/country/lesotho">Lesotho</a></li><li><a href="/en/country/liberia">Liberia</a></li><li><a href="/en/country/madagascar">Madagascar</a></li><li><a href="/en/country/malawi">Malawi</a></li><li><a href="/en/country/mali">Mali</a></li><li><a href="/en/country/mauritania">Mauritania</a></li><li><a href="/en/country/mauritius">Mauritius</a></li><li><a href="/en/country/mozambique">Mozambique</a></li><li><a href="/en/country/namibia">Namibia</a></li><li><a href="/en/country/niger">Niger</a></li><li><a href="/en/country/nigeria">Nigeria</a></li><li><a href="/en/country/rwanda">Rwanda</a></li><li><a href="/en/country/senegal">Senegal</a></li><li><a href="/en/country/seychelles">Seychelles</a></li><li><a href="/en/country/sierra-leone">Sierra Leone</a></li><li><a href="/en/country/somalia">Somalia</a></li><li><a href="/en/country/south-africa">South Africa</a></li><li><a href="/en/country/south-sudan">South Sudan</a></li><li><a href="/en/country/sudan">Sudan</a></li><li><a href="/en/country/tanzania">Tanzania</a></li><li><a href="/en/country/togo">Togo</a></li><li><a href="/en/country/uganda">Uganda</a></li><li><a href="/en/country/zambia">Zambia</a></li><li><a href="/en/country/zimbabwe">Zimbabwe</a></li></ul></div><div class="other-link"><a href="/en/region/africa">Learn about the region</a></div> </div> </li><li><span class="nolink with-sublinks" tabIndex="0">Americas</span><div class="link-lvl4 child-1"><div class="item-list"><ul><li><a href="/en/country/argentina">Argentina</a></li><li><a href="/en/country/belize">Belize</a></li><li><a href="/en/country/bolivia">Bolivia</a></li><li><a href="/en/country/brazil">Brazil</a></li><li><a href="/en/country/canada">Canada</a></li><li><a href="/en/country/chile">Chile</a></li><li><a href="/en/country/colombia">Colombia</a></li><li><a href="/en/country/costa-rica">Costa Rica</a></li><li><a href="/en/country/cuba">Cuba</a></li><li><a href="/en/country/dominican-republic">Dominican Republic</a></li><li><a href="/en/country/ecuador">Ecuador</a></li><li><a href="/en/country/el-salvador">El Salvador</a></li><li><a href="/en/country/guatemala">Guatemala</a></li><li><a href="/en/country/guyana">Guyana</a></li><li><a href="/en/country-haiti">Haiti</a></li><li><a href="/en/country/honduras">Honduras</a></li><li><a href="/en/country/jamaica">Jamaica</a></li><li><a href="/en/country/mexico">Mexico</a></li><li><a href="/en/country/nicaragua">Nicaragua</a></li><li><a href="/en/country-oecs">OECS</a></li><li><a href="/en/country/panama">Panama</a></li><li><a href="/en/country/paraguay">Paraguay</a></li><li><a href="/en/country/peru">Peru</a></li><li><a href="/en/country/suriname">Suriname</a></li><li><a href="/en/taxonomy/term/632">The Bahamas</a></li><li><a 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href="/en/country/luxembourg">Luxembourg</a></li><li><a href="/en/country/malta">Malta</a></li><li><a href="/en/country/moldova">Moldova</a></li><li><a href="/en/country/montenegro">Montenegro</a></li><li><a href="/en/country/netherlands">Netherlands</a></li><li><a href="/en/country/north-macedonia">North Macedonia</a></li><li><a href="/en/country/northern-cyprus">Northern Cyprus</a></li><li><a href="/en/country/norway">Norway</a></li><li><a href="/en/country/poland">Poland</a></li><li><a href="/en/country/portugal">Portugal</a></li><li><a href="/en/country/romania">Romania</a></li><li><a href="/en/country/russia">Russia</a></li><li><a href="/en/country/serbia">Serbia</a></li><li><a href="/en/country/slovakia">Slovakia</a></li><li><a href="/en/country/slovenia">Slovenia</a></li><li><a href="/en/country/spain">Spain</a></li><li><a href="/en/country/sweden">Sweden</a></li><li><a href="/en/country/switzerland">Switzerland</a></li><li><a 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href="/en/country/lebanon">Lebanon</a></li><li><a href="/en/country/libya">Libya</a></li><li><a href="/en/country/morocco-western-sahara">Morocco / Western Sahara</a></li><li><a href="/en/country/oman">Oman</a></li><li><a href="/en/country/palestine">Palestine</a></li><li><a href="/en/country/qatar">Qatar</a></li><li><a href="/en/country/saudi-arabia">Saudi Arabia</a></li><li><a href="/en/country/syria">Syria</a></li><li><a href="/en/country/tunisia">Tunisia</a></li><li><a href="/en/country/united-arab-emirates">United Arab Emirates</a></li><li><a href="/en/country/yemen">Yemen</a></li></ul></div><div class="other-link"><a href="/en/region/middle-east-north-africa">Learn about the region</a></div> </div> </li></ul></div></div> </div> </div> <div class="link-lvl2"><span class="nolink with-sublinks" tabIndex="0">Subjects</span><div class="link-lvl3"><div class="link-lvl4 child-3"><div class="item-list"><ul><li><a href="/en/subject/arbitrary-detention-and-proceedings">Arbitrary detention and proceedings</a></li><li><a href="/en/subject/digital-space-and-democracy">Digital space and democracy</a></li><li><a href="/en/subject/disinformation-and-propaganda">Disinformation and propaganda</a></li><li><a href="/en/subject/independence-and-pluralism">Independence and pluralism</a></li><li><a href="/en/subject/international-laws-and-governance">International laws and governance</a></li><li><a href="/en/subject/legal-framework-and-justice-system">Legal framework and justice system</a></li><li><a href="/en/subject/media-sustainability">Media sustainability</a></li><li><a href="/en/subject/models-and-good-practices">Models and good practices</a></li><li><a href="/en/subject/technological-censorship-and-surveillance">Technological censorship and surveillance</a></li><li><a href="/en/subject/violence-against-journalists">Violence against journalists</a></li></ul></div></div> </div> </div> <div class="link-lvl2"><a href="/fr/publications">Our publications</a></div> <div class="link-lvl2"><a href="/en/index">World ranking</a></div> <div class="link-lvl2"><a href="/en/barometer">Barometer</a></div> <div class="link-lvl2"><a href="/fr/rapports">Reports</a></div> </div> </div> </li><li><span class="link-lvl-1" tabIndex="0">Our projects</span><div class="header_sub"><div class="header_sub-left"><div class="header_sub-rte"><h3 class="title">Our projects</h3> <div class="description"><p>To make a lasting change, we carry out in-depth work with governments and institutions. We offer concrete solutions and launch international initiatives. We are on the ground to assist journalists in danger. Anywhere and anytime.</p> </div> </div> <div class="header_sub-quicklink"><div class="item-list"><ul><li><a href="https://rsf.org/en/index">Press freedom Index</a></li><li><a href="https://rsf.org/en/barometer">Abuses worldwide in real time</a></li></ul></div></div> </div> <div class="header_sub-right"><div class="link-lvl2"><a href="/en/propagandamonitor">Propaganda monitor</a></div> <div class="link-lvl2"></div> <div class="link-lvl2"></div> <div class="link-lvl2"><a href="/en/information-and-democracy">Information &amp; Democracy</a></div> <div class="link-lvl2"><a href="/en/collateral-freedom">Collateral Freedom</a></div> <div class="link-lvl2"><a href="/en/protect-journalists">Protect journalists</a></div> <div class="link-lvl2"><a href="/en/journalism-trust-initiative">Journalism Trust Initiative</a></div> <div class="link-lvl2"><a href="/en/press-freedom-centers">Press Freedom Centers</a></div> <div class="link-lvl2"><a href="/en/assistance-journalists-and-media">Assistance to journalists and media</a></div> <div class="link-lvl2"></div> <div class="link-lvl2"><a href="/en/digital-security-lab">Digital Security Lab</a></div> <div class="link-lvl2"></div> <div class="link-lvl2"><a href="/en/svoboda-satellite">Svoboda satellite</a></div> <div class="link-lvl2"></div> </div> </div> </li><li><span class="link-lvl-1" tabIndex="0">Get involved</span><div class="header_sub"><div class="header_sub-left"><div class="header_sub-rte"><h3 class="title">Get involved</h3> <div class="description"><p>Do you believe there can be no freedom of conscience without freedom of the press? Do you want to help free and independent journalism, and those who embody it? Do you want to defend the right to information? There are several ways to support RSF: find the one that suits you and join the fight!</p> </div> </div> <div class="header_sub-quicklink"><div class="item-list"><ul><li><a href="https://rsf.org/en/index">Press freedom Index</a></li><li><a href="https://rsf.org/en/barometer">Abuses worldwide in real time</a></li></ul></div></div> </div> <div class="header_sub-right"><div class="link-lvl2"><span class="nolink with-sublinks" tabIndex="0">Support us</span><div class="link-lvl3"><div class="item-list"><ul><li><a href="https://donate.rsf.org/b/mon-don?cid=32&amp;_cv=1" target="_blank">Make a donation</a></li><li><a href="/en/join-reporters-without-borders">Join</a></li><li><a href="https://boutique.rsf.org/" target="_blank">Buy RSF&#039;s photo book</a></li><li><a href="/en/node/79146">Bequests and donations</a></li><li><a href="/en/become-sponsor">Become a donor</a></li><li><a href="https://rsf.org/en/make-crypto-donation">Make a crypto donation</a></li></ul></div></div> </div> <div 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</div> </div> </div> <div class="region region-highlighted"> <div data-drupal-messages-fallback class="hidden"></div> </div> <main role="main"> <a id="main-content" tabindex="-1"></a> <div class="layout-content"> <div class="region region-content"> <div id="block-rsf-content" class="block block-system block-system-main-block"> <article class="node node--type-page-froide node--promoted node--view-mode-full"> <div class="node__content"> <div class="wrapper-main page-froide"> <div class="wrapper-top"> <h1 class="title">Legacies and donations</h1> </div> <article data-focal-point="50% 50%" class="media media--type-image media--view-mode-entete-full"> <div class="field field--name-field-media-image field--type-image field--label-hidden field__item"> <picture> <source srcset="/sites/default/files/styles/desktop_entete_full/public/medias/image/2022/04/namibia-246885_1920.jpeg?itok=UShIGPY8 1x" media="all and (min-width: 993px)" type="image/jpeg" width="1440" height="953"/> <source srcset="/sites/default/files/styles/mobile_entete_full/public/medias/image/2022/04/namibia-246885_1920.jpeg?h=0bd498f4&amp;itok=Nb8oMwJu 1x" media="all and (max-width: 640px)" type="image/jpeg" width="375" height="375"/> <img loading="eager" src="/sites/default/files/styles/mobile_entete_full/public/medias/image/2022/04/namibia-246885_1920.jpeg?h=0bd498f4&amp;itok=Nb8oMwJu" width="375" height="375" alt="" /> </picture> </div> </article> <div class="wrapper-content"> <div class="wrapper-block-sticky"> <div class="wrapper-sticky-anchors"><div class="item-list"><ul class="links"><li><span class="label-anchor-highlight">Summary</span> </li></ul></div></div> <div class="wrapper-social-shared"><div class="title">Partager</div> <div class="item-list"><ul><li><a href="https://www.facebook.com/sharer/sharer.php?u=https://rsf.org/en/node/79146" class="link-shared-social link-social-facebook" target="_blank">facebook</a></li><li><a href="https://twitter.com/intent/tweet?text=Legacies+and+donations+https://rsf.org/s/79146" class="link-shared-social link-social-twitter" target="_blank">twitter</a></li><li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://rsf.org/en/node/79146" class="link-shared-social link-social-linkedin" target="_blank">linkedin</a></li><li><a href="/cdn-cgi/l/email-protection#fac5a98f98909f998ec7b69f9d9b99939f89da9b949eda9e95949b8e93959489dc9b978ac198959e83c7928e8e8a89c0d5d588899cd495889dd59f94d594959e9fd5cdc3cbcecc" class="mailto-link">Email</a></li></ul></div></div> </div> <div class="wrapper-inner"> <div id="content-node"></div> <div class="clearfix text-formatted field field--name-field-chapo field--type-text-long field--label-hidden field__item"><p>Recognised as a public utility since 1995, RSF can receive legacies, donations and life insurance policies and is exempt from inheritance tax. This support is invaluable to our work. Beyond the financial contribution, this kind of support represents the transmission of a heritage and, through this, the manifestation of values and principles.</p> </div> <div class="field field--name-field-contenu-editorial field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="paragraph paragraph--type--texte-riche paragraph--view-mode--default"> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><h2>Transmettre son patrimoine&nbsp;</h2> <p>Reconnue d’utilité publique depuis 1995, Reporters sans frontières peut recevoir legs, donations, et assurances-vie en étant totalement exonéré de droits de succession. Cela signifie que vos legs et donations nous sont versés en intégralité, quelle que soit la valeur transmise. Ces soutiens sont très précieux pour notre action. Au-delà de l’apport financier, il s’agit de la transmission d’un patrimoine et, à travers cela, de perpétuer vos valeurs et convictions. Léguer votre patrimoine permet de continuer à servir une cause qui vous a été chère toute votre vie. En effet, vous pouvez choisir de l’affecter à une mission ou une région du monde en particulier. Cela est propre à votre histoire personnelle, à vos différents attachements.</p> <p>Le legs et la donation représentent des actes d’une grande générosité. Nous veillons à ce que le sens de ces gestes perdure à travers notre action. Il n’y a pas de valeur minimum pour un legs, ni d’échelle d’importance. À nos yeux, ce n’est pas la somme qui importe, mais la signification de votre action. Nous dévouons nos vies à servir la liberté, et dans des contextes difficiles, savoir que nous ne sommes pas seuls, que vous choisissez de rejoindre notre combat, cela nous donne beaucoup de ténacité, et de courage. Chaque contribution compte, et nous permet de continuer nos missions, c’est-à-dire protéger les journalistes sur le terrain, intervenir en urgence auprès de journalistes en danger, ainsi qu’informer et dénoncer les violences faites aux journalistes.</p> <p>Recevez notre documentation <strong>en toute confidentialité et sans engagement :</strong></p> <p>&nbsp;</p> </div> </div> </div> <div class="field__item"> <div class="paragraph paragraph--type--cta paragraph--view-mode--default"> <div class="field field--name-field-lien field--type-link field--label-hidden field__item"><a href="https://form.jotform.com/241962818055361">JE DEMANDE NOTRE BROCHURE </a></div> </div> </div> <div class="field__item"> <div class="paragraph paragraph--type--texte-riche paragraph--view-mode--default"> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><p>&nbsp;</p> <p><span>Vous pouvez nous léguer l’ensemble de votre patrimoine, ou seulement une partie (un bien immobilier, une somme d’argent par exemple), dans la limite de votre « </span><strong>quotité disponible</strong><span> », la part qui n’est pas réservée par la loi à vos héritiers dits « </span><strong>réservataires</strong><span> » (enfants, époux) :</span></p> <article class="media media--type-image media--view-mode-default" data-focal-point="50% 50%"> <div class="field field--name-field-media-image field--type-image field--label-hidden field__item"> <img src="/sites/default/files/medias/image/2024/07/graphique%201_0.png" width="1116" height="440" alt loading="lazy"> </div> </article> <h4>&nbsp;</h4> <h3>Exemples&nbsp;</h3> <p><strong><u>Premier cas :</u></strong></p> <p>Je n'ai pas d'enfants, et je souhaite léguer 10 000 euros à un proche. Il devient mon légataire universel. Mon legs est soumis à 60% de droits de succession. Mon proche touchera donc 4 000 euros.</p> <p><strong><u>Second cas :</u></strong></p> <p>J'ai un enfant, et je souhaite léguer une partie de mon patrimoine à Reporters sans frontières. Mon patrimoine est de 10 000 euros, la quotité disponible est 1/2, c'est-à-dire 5 000 euros.</p> <p>Reporters sans frontières est une association reconnue d'utilité publique, mon legs est donc exempt de droits de succession. Ils ne s'appliqueront qu'à la partie du patrimoine transmise à mon enfant.</p> <article class="media media--type-image media--view-mode-default" data-focal-point="50% 50%"> <div class="field field--name-field-media-image field--type-image field--label-hidden field__item"> <img src="/sites/default/files/medias/image/2024/07/Capture%20d%E2%80%99e%CC%81cran%202024-07-08%20a%CC%80%2015.23.29.png" width="698" height="448" alt loading="lazy"> </div> </article> </div> </div> </div> <div class="field__item"> <div class="paragraph paragraph--type--accordeon paragraph--view-mode--default"> <div class="field field--name-field-accordeons field--type-entity-reference field--label-hidden field__items"> <div class="field__item"><div class="element_accordeon"> <div class="field field--name-title field--type-string field--label-hidden field__item">Le legs</div> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><p><strong>Qu’est-ce qu’un legs ?</strong></p> <p>Le legs est une décision testamentaire par laquelle vous destinez, toute ou partie de vos biens, à titre gratuit, à un ou plusieurs légataires.</p> <p>&nbsp;</p> <p><strong>Que pouvez-vous léguer à Reporters sans frontières ?</strong></p> <p>- Un bien immobilier : appartement, maison, terrain, et autres.</p> <p>- Un bien mobilier : meuble, objet, bijou, et autres.</p> <p>- Une somme d’argent, des actions, obligations, des bons du Trésor, le bénéfice d’une assurance-vie et autres.</p> <p>&nbsp;</p> <p><strong>Comment fonctionne le legs ?</strong></p> <p>Cela consiste, pour une personne, de transmettre toute ou partie de ses biens à un bénéficiaire. Ce bénéficiaire peut être une association reconnue d’utilité publique, comme Reporters sans frontières. Le legs prend effet par testament.</p> <p>Sachez qu’en l’absence d’héritier ou de testament, l’intégralité de votre patrimoine revient à l’État.</p> <p>&nbsp;</p> <p><u>Il existe trois types de legs :</u></p> <p>- Le legs universel : le testateur donne la totalité de ses biens, à un ou plusieurs légataires.</p> <p>- Le legs à titre universel : le testateur donne une fraction de son patrimoine.</p> <p>- Le legs particulier : le testateur lègue un ou plusieurs biens déterminés. Il peut s’agir d’une somme d’argent, une œuvre d’art, un appartement, etc.</p> <p>&nbsp;</p> <p>Il existe tout de même une règle à respecter. En France, la loi protège les héritiers réservataires par la « part réservataire », c’est-à-dire la part de votre patrimoine qui leur revient de droit. Ce que vous choisissez de léguer doit donc faire partie de la « quotité disponible » (la part dont vous pouvez pleinement disposer).</p> <p>&nbsp;</p> <p><strong>Quels-sont les avantages fiscaux ?</strong></p> <p>En vertu de l’article 795 du Code Général des Impôts, sont exonérées de droits de mutation à titre gratuit les associations et fondations reconnues d’utilité publique. Par conséquent, tout legs au profit de Reporters sans frontières est totalement exonéré́ de droits de succession et de mutation et servira donc, dans son intégralité, la mission de l’association.</p> <p>&nbsp;</p> <p><strong>Comment cela fonctionne concrètement ?</strong></p> <p>La rédaction d’un testament est indispensable pour vous assurer que vos dernières volontés soient respectées. Il peut être modifié ou annulé à tout moment car il ne prend effet qu’à votre décès. Il est vivement recommandé d'enregistrer votre testament chez votre notaire.</p> <p>L'enregistrement d'un testament olographe (rédigé entièrement à la main par le bienfaiteur) coûte 60 euros, tandis que l'enregistrement d'un testament authentique (il est réalisé en présence obligatoire d’un notaire et de deux témoins ou plus rarement de deux notaires et un témoin) coûte environ 300 euros.</p> <p>&nbsp;</p> <p>L’association a la charge de transmettre un legs particulier net de frais et de droits aux personnes à qui vous désirez transmettre. Cela signifie que Reporters sans frontières acquittera les droits de la succession pour le compte du légataire. Ce dernier recevra le montant de son legs sans contracter la moindre dépense. Reporters sans frontières reçoit ainsi une contribution financière sans léser les héritiers en aucune façon.</p> <p>Cet acte est encadré par des dispositions légales. Nous vous conseillons de prendre l’avis d’un notaire.</p> <p>&nbsp;</p> <p><strong>Comment est utilisé mon legs?</strong></p> <p><span>Nous mettons en place différents moyens pour aider les journalistes en difficultés. Il existe des bourses, qui sont dédiées aux journalistes, en fonction de leurs besoins. Par exemple, cela peut être pour leur réinstallation et leur mise en sécurité lorsqu'ils doivent quitter leur pays (achat de billet d'avion, subvenir aux besoins de base, etc.). Nous pouvons aussi les aider à financer leurs frais d'avocats lorsqu'ils sont poursuivis de façon abusive. Cela peut également être pour des frais médicaux, s'ils sont blessés dans le cadre de leur travail, ou encore le remplacement de leur matériel. Il n'y a pas de réponse unique, de montant unique, parce que chaque nécessité est différente, et notre objectif est de répondre au mieux aux besoins de chaque journaliste, en prenant en compte leur situation géopolitique.</span></p> <p>&nbsp;</p> <p><span>Nous mettons également à disposition du matériel, comme des gilets pare-balles, et des casques, que nous prêtons lorsque les journalistes se rendent sur des théâtres d'opération ou des zones à risques. En France, un gilet pare-balle coûte environ 2000 euros, et un casque coûte environ 500 euros.</span></p> <p>&nbsp;</p> </div> </div> </div> <div class="field__item"><div class="element_accordeon"> <div class="field field--name-title field--type-string field--label-hidden field__item">La donation</div> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><p><strong>Qu’est-ce que la donation ?</strong></p> <p>La donation est un acte notarié par lequel vous pouvez transmettre de votre vivant un bien ou une somme d’argent.</p> <p>&nbsp;</p> <p><strong>Quels biens peuvent être donnés à Reporters sans frontières ?</strong></p> <p>La donation concerne essentiellement les biens immobiliers, les objets de valeur et tous les biens pour lesquels un transfert de droits ou de propriété est nécessaire, comme les véhicules ou les droits d’auteur. Il peut également s’agir d’une somme d’argent, d’actions, ou du bénéfice de l’assurance-vie.</p> <p>&nbsp;</p> <p>Il est possible de transmettre un bien dit « présent », c’est-à-dire un bien dont vous êtes propriétaire au jour de la donation, ou la « quote-part » d’un bien, c’est-à-dire un bien dont vous êtes propriétaire en indivision.</p> <p>&nbsp;</p> <p><u>Il existe 3 types de donation :</u></p> <p>- En pleine propriété : l’usage et les revenus du bien légué reviennent entièrement au bénéficiaire.</p> <p>- En nue-propriété : il s’agit d’avoir la propriété du bien mais sans le droit de l'utiliser ou d'en tirer des revenus.</p> <p>- En usufruit temporaire : l’usufruitier a le droit d’utiliser le bien, le louer, en percevoir les revenus, pour une durée déterminée et limitée (au minimum 3 ans) sans en être propriétaire. À l'issue de la durée fixée, le donateur récupère la pleine propriété du bien.</p> <p>&nbsp;</p> <p><strong>Quels sont les avantages fiscaux ?</strong></p> <p>Les biens transmis par donation à une association reconnue d’utilité publique comme Reporters sans frontières sont exonérés de tout droit de mutation, quelle que soit leur valeur.</p> </div> </div> </div> <div class="field__item"><div class="element_accordeon"> <div class="field field--name-title field--type-string field--label-hidden field__item">Transmettre son assurance-vie</div> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><p><strong>Qu’est-ce qu’un contrat d’assurance-vie ?</strong></p> <p>L’assurance-vie est un produit d’épargne et de transmission. Cela permet au souscripteur d'épargner de l'argent avec pour objectif de le transmettre.</p> <p><u>Il existe deux types de contrat :</u></p> <p>- Le contrat en cas de vie : il permet de transmettre au bénéficiaire un capital ou une rente de votre vivant, dès lors que le contrat atteint le terme que vous aviez fixé.</p> <p>- Le contrat en cas de décès : il permet de transmettre, après votre décès, au bénéficiaire, le capital que vous avez épargné.</p> <p>&nbsp;</p> <p><strong>Qui peut être nommé bénéficiaire d’une assurance-vie ?</strong></p> <p>Cela peut être une ou plusieurs personnes physiques, une association d'intérêt général telle que Reporters sans frontières, un organisme ou une fondation reconnue d’utilité publique. Il est possible de prévoir plusieurs bénéficiaires, et vous pouvez les modifier à tout moment.</p> <p>&nbsp;</p> <p><strong>Comment transmettre une assurance-vie à Reporters sans frontières ?</strong></p> <p>Votre assurance-vie n’est pas incluse dans votre succession ni dans la réserve héréditaire. Vous pouvez donc en disposer comme vous le souhaitez, et choisir quelle part reviendra à Reporters sans frontières (soit l’intégralité ou un pourcentage du capital ou une somme précise).</p> <p>&nbsp;</p> <p><strong>Quels sont les avantages fiscaux de la transmission de capital par assurance-vie ?</strong></p> <p>Les associations reconnues d’utilité publique (comme Reporters sans frontières) sont habilitées à recevoir des capitaux issus des assurances-vie sans aucun droit de mutation.</p> </div> </div> </div> </div> </div> </div> <div class="field__item"> <div class="paragraph paragraph--type--texte-riche paragraph--view-mode--default"> <div class="clearfix text-formatted field field--name-field-texte-riche field--type-text-long field--label-hidden field__item"><p>Legacies and donations are acts of great generosity. We ensure that the meaning of these gestures endures through our action.</p> <p>There is no minimum value for a legacy, nor is there a scale of importance. In our view, a "small" legacy is no less valuable than a "large" one. Every contribution counts. These contributions are fully exempt from inheritance tax. This means that your legacies and donations are paid to us in full, whatever their value.</p> <h3>If you wish to make a bequest or donation, please contact</h3> <p>Juliette Simon, Development Manager, at the following address: jsimon(@)rsf.org.</p> <p>At your request, we can put you in touch with a notary who will advise you on your wish to make a bequest or donation to Reporters Without Borders.</p> </div> </div> </div> </div> <div class="wrapper-date"> <div class="field field--name-field-date-publication field--type-datetime field--label-hidden field__item"><span class="prefix">Published on</span> <time class="date" datetime="2022-04-24T00:00">24.04.2022</time> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </main> <div class="prefooter"> <div class="region region-pre-footer"> <div class="wrapper-pre-footer-bloc block block-rsf-common block-rsf-pre-footer-block" id="block-rsfprefooterblock"> <div><div class="item-list"><ul><li><div class="element_bloc_lien"> <div class="wrapper-content"> <div class="field field--name-title field--type-string field--label-hidden field__item">Support us</div> <div class="clearfix text-formatted field field--name-field-description field--type-text-long field--label-hidden field__item"><p>Your donations enable RSF to keep working. 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