Can I receive a donation from a third party to pay my tuition fees? Donations – Tax-Exempt Gifts

Information regarding French regulations (Article 790 CGI of the French Tax Code - CGI):

1. The donor must be under 80 years of age on the date of the transfer.
2. The recipient must be at least 18 years old on the date of the transfer.

Applicable exemptions and calculations: Calcul et paiement des droits  

1. Tax exemption for family cash gifts
2. Tax-free manual gifts (cash gifts)
3. Specific exemption for individuals with disabilities

For more details, please refer to the official French tax website: Impots.gouv.fr – Form No. 2735