Want to know more? Call us, our experts, academicians, are at your disposal to help you design your action in the Health sector.

Your personal contact at the Foundation of the French Academy of Medicine:

Anne-Sophie de Lataillade – Executive Director

[email protected]

+33 1 42 02 70 19


Supporting the FAM, which is recognized as a public utility, and all the foundations it houses, means promoting better access to health for all through the excellence of French medicine.

• As a foundation of French medicine, its mission is to raise awareness of major public health issues in France and around the world: politicians, the general public, patient associations, NGOs, the press, and students, through debates and forums open to all and bringing concrete proposals to the authorities.

• To improve access to healthcare, it supports solidarity associations in France and around the world and carries out humanitarian actions in the field.

• To better share medical knowledge, it trains doctors, creates research partnerships and opens French-speaking medical schools in emerging countries.

Supporting us means working together to advocate on major public health issues and taking action on prevention to take control of one’s health. The FAM offers several types of partnerships:

• Tailor-made, in the above-mentioned fields (food, environment, aging) by accompanying debates, white papers and calls for projects. Patrons and public partners commit together to support the causes of their choice, which correspond to their vocation and allow them to show their collaboration with a key player in public health.

• Structured, through access to the “think tank” of the FAM Partners Committee: it offers donor organizations that wish to do so, the opportunity to organize an in-depth relationship with our experts in order to share with them privileged information on complex subjects. If an industrial player wishes to be enlightened on strategic issues, the Foundation offers to create a customized framework for dialogue, through one or more meetings with the best medical and scientific experts in the fields concerned. Indeed, the FAM, through the French Academy of Medicine, provides an exceptional address book in health in France and in the world. Our partners are associated with the institutional status and the guarantees of credibility and ethics that are recognized by the French Academy of Medicine.

• Each partnership is tailor-made so that our sponsors become actors in health issues by including their employees. They work on common solutions for the benefit of society.

On a tous une belle raison d’agir pour faciliter l’accès au meilleur de la santé en France et dans le monde.
La santé de tous est notre avenir.

You wish to transfer all or part of your assets to the FAM? We can only be touched by this and thank you for your gesture of trust.

Mutual trust. The FAM is recognized as being of public utility; it is under the control of 4 ministries: Finance, Interior, Foreign Affairs, Health and is attached to the National Academy of Medicine, which brings together the best French doctors, surgeons, biologists and veterinarians. As such, it is exempt from all inheritance tax on legacies and life insurance granted to it. This recognition obliges the Foundation to a careful management of its finances, certified by a sworn and independent auditor.

The FAM undertakes to scrupulously respect your wishes expressed in your will and to keep confidential all exchanges with our notary adviser, our academicians, or the experts of the foundation, whether by telephone, mail or physical appointment.

Giving to the FAM is a guarantee to support French medicine, humanitarian actions, patients’ associations, to train doctors and help them to provide better care and to disseminate their knowledge for an equal access to the best health for all

Whatever the reason(s) that will dictate your action, it is an act of strong commitment by which you :

-Express your attachment, beyond your own life, to a cause that is close to your heart: Health;

-Contribute to the financing of concrete actions that will help sick people and their loved ones on a daily basis to achieve better health with efficient doctors;

-Contribute to making physicians’ views on major health issues accessible to patients’ associations and also to politicians in order to bring about in-depth changes in society and access to healthcare.

-Beyond France, contribute to exporting French medical excellence to train doctors in emerging countries: a concrete humanitarian action with a direct impact on millions of patients.

-Give meaning to the goods you leave behind and commit yourself beyond your own existence.

-Send, in addition to material support, a message of encouragement to doctors, patients and associations supported by the Foundation.

-Enable the FAM to support dozens of associations in France and in emerging countries on a wide range of health issues: the fight against pandemics in Africa; equipping a hundred associations with 1 million masks to protect themselves and their beneficiaries; promoting “better ageing” in France by helping associations in the field on transgenerational issues and home care.

-Accomplish a generous act of support for the humanitarian actions we carry out in France and around the world with the guarantees of strict and controlled management.


The Foundation offers you the support of a doctor-academician to help you design your philanthropic project:

-Target your donation to a project that is close to your heart to ensure your impact.

-Choosing to give to the Foundation’s entire activity to improve access to health care.


There are different ways to carry out a philanthropic action during one’s lifetime. It can be done through a donation, but it can also take the form of a notarial donation, a temporary donation of usufruct, an assignment of copyright or a gift from an estate when a person is the beneficiary of an estate. A bequest can be made by will. Your legacies to a foundation recognized as being of public utility are tax-exempt. You can bequeath your entire estate, or a sum of money, securities, jewellery, works of art, buildings (house, apartment, parcel of land), and any other property that belongs to you. In the same will, you can also bequeath certain assets to relatives (family, friends, etc.).

1. The different types of donations

Manual gifts, donations and legacies are always made free of charge, it means without any counterpart. Gifts, donations and legacies granted to a foundation are definitively integrated into its assets.

a. Manual donation

A donation of a sum of money allows you to benefit from tax advantages:

-a reduction in income tax up to 66% of the amount of the donation, up to a limit of 20% of the net taxable income (the excess being carried forward over the next 5 years).

-a reduction in real estate wealth tax (IFI) up to 75% of the amount of the donation, up to a maximum reduction of 50,000 euros. In the event of a surplus, no carry-over is possible and this reduction is only available for donations in cash or in full ownership of listed securities.

b. Donations and bequests

The donation or legacy is made by authentic act or by deed under private signature. The donation is made during the donor’s lifetime, the legacy is made by will. In the case of a bequest, it is your notary in charge of settling the estate who makes the declaration after having informed the FAM as the beneficiary.

The FAM provides the expertise of a consulting notary.  In the case of a donation, it is up to the beneficiary foundation itself to make the declaration.

Donations and legacies made to the Fondation de l’Académie de Médecine recognised as being in the public interest are exempt from inheritance tax.


1. The donation

The donation constitutes a notarized contract by which a person, the donor, decides to donate a property to the FAM and agrees to receive it. It allows one to transmit one’s property in complete security. This means is systematically used for the transmission of real estate and the transmission of usufruct. It is also preferable for the transmission of all types of property when the donor has heirs in direct line.

a. Temporary donation of usufruct

By making a temporary donation of usufruct to the FAM, you can have a philanthropic action, while benefiting from tax reductions. In particular, you reduce your IFI by removing the value of the property, lent for a given time, from your taxable base.

For the duration of the donation, the rental income will support the solidarity cause you are supporting: it will therefore no longer be included in the calculation of your income tax. Likewise, throughout the “loan” period, the value of the donated property will be 100% out of the IFI’s calculation base, thus reducing the amount of this tax.

It is also possible to donate dividends from a stock portfolio for as long as you wish.

When this temporary donation ends, the donated property will return to the same position in your estate.

b. Tax benefits of the donation

For the settlor (the person who makes the donation), the tax advantages are identical to those of a gift, namely :

• a reduction in income tax up to 66% of the amount of the donation, up to a limit of 20% of the net taxable income, the excess being carried forward over the next 5 years.

• a reduction in real estate wealth tax (IFI) up to 75% of the amount of the donation, up to a maximum reduction of 50,000 euros. In case of excess, no deferral is possible and this reduction is only available for donations in cash or in full ownership of listed securities.

Cumulation between IR and IFI reductions is not possible but it is possible to balance the reduction on both.

c. Giving life insurance

A life insurance policy is both a savings product and a tool for the transmission of wealth. In the event of the death of the insured and in accordance with the provisions indicated by the policyholder, the contract provides for the payment of the capital saved to a beneficiary designated by the policyholder. This clause thus enables part of the estate to be transferred to the FAM.

The life insurance contracts are “out of estate”. The FAM is exempt from inheritance and withholding taxes. Beneficiaries can be designated either at the time the contract is taken out or at a later date. The choice of the beneficiary can remain secret if it is included in a will. You should remember to draw up the beneficiary clause of your life insurance contract and in particular to designate the beneficiary precisely, especially if it is a foundation.

d. You inherit? Gifts by inheritance

As heir beneficiary of an estate, you have the possibility to donate all or part of your inheritance to a foundation recognised as being of public utility within 6 months of death. This is the gift on inheritance. The heir or legatee donor is entitled to an allowance on the net inheritance share accruing to him, equal to the value of the goods donated to the FAM.

2. The Bequest

A bequest is a testamentary disposition that allows you to designate the beneficiaries of your estate upon your death. To ensure that your wishes are respected, it is essential to draw up a will with your notary. If you have not chosen your heirs and you do not have a heir with a reserve, your property will revert to the distant family or may benefit the State. In any case you may decide to support the FAM as a beneficiary of a bequest. Whichever type of bequest you choose, the wishes you express will only take effect upon your death. Of course, at any time, you can decide to change or cancel them.

• Universal bequest

We talk about a universal bequest when you decide to donate all your assets. You have to be careful: the law protects your spouse and children. If you have reserved heirs, you will only be able to bequeath a part of your property, which is called the “available portion”.

• Bequest by universal title

A universal bequest is when you choose to give a portion of your assets without specifying them in particular. You then indicate in your will the portion you wish to bequeath.

• The special bequest

A bequest is a special bequest if you wish to donate one or more properties specified in detail (an apartment, a house).

3. The modalities of implementation of a donation

The FAM makes its notary adviser available for any questions. The FAM can manage your property according to your instructions. Otherwise, the donated goods will be sold under the best possible conditions. An intermediary solution is possible: donations can be made for bare property to allow you to enjoy it for as long as you wish or to allow the person of your choice to benefit from it for as long as you wish.


1. Gathering on behalf of a missing relative

I organise a gathering in honour of a loved one who has passed away to improve access to the best health care for all via a platform run by the FAM.

2. Having your own philanthropic action in Health: the Foundation shelters you

If you have a philanthropic project in the health sector, the Foundation can host your project by assisting you in all aspects (design, implementation, legal, administrative and accounting).