Individuals:

Gifts and payment are eligible for a tax reduction on personal income
equal to 66% of the amounts (taken within the limit of 20% of taxable income).
Including the abandonment of revenue or products made by taxpayers domiciled in France.

Companies:

Gifts and payment are eligible for a tax reduction
on the income of companies subject to tax on income equal to
60% of the amount (taken within the limit of 0.5% of turnover).