Organized every year since 2014 by the accounting professions — Regional Council of the Order of Chartered Accountants (CREOC) and Regional Company of Auditors (CRCC) — Associations Day, on August 24 at the Cité des arts in Saint-Denis, is also aimed this year at companies establishing relationships with the associative world within the framework of CSR.
The annual day dedicated to, voluntarily, Reunionese professionals from figures to associations have no equivalent in mainland France. It is justified by the more important place of the non-profit sector in Reunion. Twenty-one thousand associations are active in Reunion Island, they mobilize 137,000 volunteers, and 60 associations are created per month ! These figures were cited in August 2022 by the Academic Youth Delegation, to commitment and sports (DRAJES). Management is rarely the specialty of association leaders while increasingly complex regulations govern their activities and their public and private financing.. With 400 participants last year, Association Day has enjoyed growing success for nine years, which can be explained by this need to comply with accounting and tax standards.. The need for support manifests itself “in the search for financing, human resources management, financial transparency, compliance with the rules in force”, lists Katy Hoarau, President of the Order of Chartered Accountants of La Réunion. On the other hand, from 153,000 euros budget, associations must appoint an auditor. “Which not all of them are doing yet… We want to support the professionalization of this sector to secure both the associations and their public and private funders”, summarizes Didier de Launay, President of the Company of Auditors of La Réunion.
Companies and associations
After “public financing” in 2022, The theme of Associations Day this year is “private financing”. It is also aimed at more and more companies entering into financial partnerships with associations working in the social fields., sporty, educational or cultural, with, in the background, the obligatory nature of corporate social responsibility (RSE). Tax regimes applying to donations, patronage, sponsorship ; non-competition with commercial companies ; regulations applying to calls for generosity, etc. : so many questions that interest companies as donors. The day will also be an opportunity to recall the existence of the law of April 24, 2021 on respect for republican principles. : religious associations have until June 30, 2023 to make themselves known to the prefecture and report the national or foreign origin of their funds.
The endowment fund, a tool to make known
more the associative world, the two worlds coexist and evolve hand in hand”, observes Stéphane Anterior, chartered accountant and auditor specializing in the accounting of associations who will intervene to, notably, make known the “bridges between associations and companies” which have been foundations since 1997 and endowment funds since 2006. “Companies can create endowment funds in order to provide long-term resources for actions of general interest. This tool is rarely used locally. » Three hundred endowment funds created in mainland France in 2022 ; only four in Reunion. One of the two workshops of the next Associations Day will be devoted to endowment funds in order to promote this instrument of patronage on the island.
Associations Day 2023, August 24 at 2 p.m. at the Cité des arts. Registrations on the platform www.inforesa.re will be open at the end of July.
A DAY OF ASSOCIATIONS IN MAYOTTE
The first Mayotte Associations Day will take place in September. Organized jointly by the Regional Company of Auditors (whose jurisdiction extends to Mayotte) and the Departmental Committee of the Order of Chartered Accountants, this first meeting will take stock of the support needs of the Mahorais associative world.
