Crypto donations to charities: organising collection and supporting records
Published 24/12/2024 · Updated 08/09/2026 · Houssen Issouf Aly, French chartered accountant
Crypto-assets · Companies · Directors
Practical guidance for companies and directors. Revised on 7 September 2026.
Identify the donor and the actual transfer
Before publishing a collection address or making a donation, identify the donor, recipient organisation and intermediaries. An individual and a company do not use the same funds or tax framework. A director cannot simply label a company-wallet transfer as a personal gift.
Establish whether the gift consists of crypto-assets, euros after conversion or funds collected through a platform. Trace the route to the final recipient and assign responsibility for evidence.
Check eligibility before promising relief
French tax-authority guidance makes relief conditional on the recipient meeting the relevant criteria. Association status alone is insufficient. A charity tax ruling can address a described situation. Do not present a reduction as automatic income deduction or guaranteed repayment.
Rates, limits and carry-forwards depend on donor, recipient, scheme and year. Check them for the transaction. The transferred crypto value alone does not establish the eligible amount.
Agree valuation and receipts
The official guidance on forms of charitable gifts distinguishes cash and in-kind donations, donor valuation and recipient verification, as well as individual and business receipts. Classify and value the crypto transaction under the appropriate framework rather than mechanically using an app price.
Keep asset, quantity, date, fees, value source and beneficiary evidence. Where an intermediary converts funds, retain its statement and evidence of what the charity receives. Establish who issues the receipt, on what basis and subject to which conditions.
Create a collection workflow
- Approve the project and appoint responsible people.
- Confirm accepted assets, networks and official addresses.
- Define receipt, conversion, transfer and reconciliation rights.
- Prepare for errors, unidentified gifts and potential refunds.
- Retain accounting and tax evidence.
- Reconcile receipts, fees, conversions and balances.
- Check the organisation’s receipt-reporting obligations.
Protect personal information and fund-control secrets. A public collection page should not expose donor data.
Separate a gift from a service
Describe any product, service, promotion or right given in return. A “donation” label cannot settle the classification.
Fictional example: a company transfers tokens to an event and receives a stand and advertising campaign. Review the agreement and consideration before treating it as charitable giving. A no-consideration collection still requires recipient, form and evidence checks.
Prepare the accounting file
Bring recipient identity and activities, the collection plan, intermediary terms and proposed receipt. The firm can organise reconciliation and review treatment within its engagement.
Does a blockchain transaction replace the receipt?
It records a transfer but does not alone establish all conditions for relief.
What about giving to family?
Read the separate crypto gifts guide.
For operations, see wallet controls and accounting support.