Key Benefits:
The Minister of the Interior, Overseas and Territorial Communities and the Minister of Economy, Industry and Employment to the Departmental Prefects and for information to the Departmental Directors of Public Finance
References:
Commercial code.
Criminal Code.
Act No. 91-772 of 7 August 1991 on leave of representation in favour of associations and mutual funds and the control of the accounts of organizations that use public generosity.
Act No. 2000-321 of 12 April 2000 relating to the rights of citizens in their relations with administrations.
Act No. 2008-776 of 4 August 2008 to modernize the economy, including its Article 140.
Decree No. 2005-1073 of 31 August 2005 the remuneration of services rendered by the Official Journals Directorate.
Decree No. 2009-158 of 11 February 2009 Endowment Funds.
No. 1: receipt of the statement.
No. 1 bis: request letter for additional documentation (creation declaration).
Number 2: Receipt of the amendment declaration (the extension of the duration of the fund as an amendment).
No. 2 bis: request letter for additional documentation (report of amendment).
No. 3: Order for leave to appeal to public generosity (Article 12 of Decree No. 2009-158 of 11 February 2009).
Models of creation forms, modification and dissolution of endowment funds used for publication to Official Journal Associations, foundations of companies and trade union associations of owners (JOAFE).
Ministry of Economy, Industry and Employment, Directorate of Legal Affairs, Sub-direction Private and Criminal Law, Office General Private Law: 01-44-97-31-71 (or 02-80).
Ministry of Interior, Directorate of Public Freedoms and Legal Affairs, Under-Direction of Public Freedoms, Office of Associations and Foundations: 01-40-07-22-24 (or 22-25).
Official Journals Directorate, Official Announcement Service.
Article 140 of Law No. 2008-776 of 4 August 2008 on the Modernization of the Economy created the endowment funds that complement the legal tools dedicated to the patronage. These new structures, endowed with moral personality, are designed to carry out a mission of general interest or to assist a non-profit corporation, in the fulfilment of its missions of general interest by means of resources derived from the capitalization of funds provided to them.
In addition, the Act of 4 August 2008 introduced a tax system to promote the development of endowment funds by granting tax benefits to persons who irrevocably bring property and rights of any kind in endowment.
For example, tax schemes for private and corporate patronage articles 200 and 238 bis of the General Tax Code (CGI) are applicable to donations made for the benefit of endowment funds.
Endowment funds are in principle subject to the same tax regime as non-profit organizations. Also, as long as they do not have a profit (see in particular tax instruction of 18 December 2006, BOI 4 H-5-06), they are not subject to commercial taxes. However, they may, under certain conditions, be subject to corporate tax on certain of their heritage incomes within the meaning ofCGI article 206-5.
The purpose of this circular is to define the role of the prefect, including the powers of control entrusted to it by law, in the constitution and operation of the endowment fund.
As religious associations and congregations are legal persons, pursuant to this new legislative provision, may create an endowment fund for the realization of work of general interest or receive income from one of the existing funds for the performance of works or missions of general interest.
However, the legislation on endowment funds must be combined with the legislative provisions governing religious associations (Act of 9 December 1905 concerning the separation of the Churches and the State, Act of 1 July 1901 relating to the contract of association and Act of 2 January 1907 concerning the public exercise of worship) and recognized congregations (articles 13 to 15 of the Act of July 1, 1901).
In the case of associations exercising worship, a distinction must be made between the cult associations defined under Part IV of the Act of 9 December 1905 whose purpose is exclusively cultual and the associations exercising worship under the law of 1 July 1901.
The cult associations governed by title IV of the law of 9 December 1905 can only carry out activities of an exclusively cultal character (cf. notice of assembly of the Council of State of 24 October 1997 [1]). They may not carry out any charitable or general interest activity unless the activity in question is strictly incidental to the exercise of the worship. As a result, they cannot create an endowment fund or receive income from endowment funds as the income of this fund must be used for the realization of works or missions of general interest.
On the other hand, associations governed by the law of July 1, 1901 which carry out activities of cult (as authorized by section 4 of the law of January 2, 1907) may carry out activities of a charitable, cultural, etc. nature. As their object is not limited, they may create an endowment fund or receive income from endowment funds for the realization of a work or mission of general interest (2).
Religious congregations legally recognized in accordance with the provisions of Article 13 of the Act of 1 July 1901 and Title II of Decree of 16 August 1901 a regulation of public administration for the execution of the law of July 1, 1901 relating to the contract of association may, in their capacity as a legal entity, create an endowment fund or receive income from a endowment fund for the realization of works of general interest. However, the purpose of the endowment fund must be in line with the purpose of the congregation since its legal recognition was based on a specified object.
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(1) Notice of assembly of the Council of State of 24 October 1997: it defines the exclusive exercise of the worship as "the celebration of ceremonies organized for the fulfilment by persons gathered by the same religious belief, of certain rites or practices" and considered that "the cults governed by the provisions of title IV of the law of 9 December 1905 can only carry out activities related to this object such as the acquisition, He added that the continuation by an association of activities other than those recalled above is of a nature, unless these activities relate directly to the exercise of the cult and have a strictly incidental character, to exclude it from the benefit of the status of cult association.
(2) In the parliamentary debates preceding the vote of the Act of 4 August 2008, Ms.Lagarde, Minister of Economy, Finance and Employment, confirmed this distinction: "The general interest is a jurisprudential concept itself very clearly defined by the courts and which excludes the purely cultual object. Nevertheless, one must be well aware of it, a body of a cultal character, but aiming at an objective that would meet the conditions of the general interest and meet its criteria, would not be excluded from the staffing arrangements. Such an organization could therefore be eligible for the device if it entered the scope of the staffing fund as defined here. "
The Act of 4 August 2008 introduced a simple declaration regime very similar to that of declared associations under the Act of 1 July 1901.
The Endowment Fund acquires the legal personality from the date of publication in the Official Gazette of the statement made in prefecture.
The prefecture statement may be made by any person who, in any capacity, is responsible for the administration of the endowment fund.
The declaration must be filed at the prefecture in the jurisdiction of which the endowment fund has its headquarters and, in Paris, at the prefecture of Paris. This public policy requires the prefect to refuse to receive a statement that should have been made at the prefecture of another department.
The statement file includes:
- the statutes of the endowment fund, which must include the name and address of the headquarters of the endowment fund, its purpose and the duration for which it is created;
- the list of persons who are responsible for any title of his administration with the mention of their names, names, dates of birth, places of birth, professions, domiciles and nationalities;
― the printed application for publication in the Official Journal.
Section 140 of the Act of 4 August 2008 and the Decree of 11 February 2009 provide for a number of mandatory statutory references to which you will find the attached list (annex I).
It is up to you to verify that the statutes contain these legal and regulatory provisions.
The purpose of the endowment fund, which must be precise, cannot be of a manifestly private interest, nor should it consist of a simple resumption of the law's text (such as, for example, carrying out a work or mission of general interest).In the absence of this, the declaration file will be considered incomplete.
The absence of an element of the file or one of the mandatory statutory records makes the file incomplete and in this case the receipt cannot be issued.
The Endowment Fund is required to communicate, within three months, to the prefect of the department of the place of the head office all changes in its administration, including those relating to the list of leaders, the address of the head office and the statutory amendments.
The procedure is similar to that of the prior declaration. The file must include documents relating to amendments (new headquarters, new list of leaders, new statutes):
- the application for an amendment or dissolution declaration;
– the decision of the deliberative body.
When the file is complete, especially after verification of the existence of mandatory statutory references, the prefect shall issue the receipt of the pre-report and amended declaration within five working days. Models of receipts (creation and amendment declarations) are attached to this circular (Appendix II No. 1).
Declarations of amendment or dissolution shall be binding on third parties only after publication in the Official Gazette.
The Act provides that a person is entitled to know, without displacement, the statutes of the Endowment Fund and may, at his or her own expense, issue a copy or extract.
The law has entrusted the prefect with ensuring the regularity of the operation of the endowment fund.To this end, the prefect may communicate all documents and conduct any relevant investigations (first paragraph of Article 140 of the Act of 4 August 2008).
Within the six-month period from the end of the fiscal year, the Endowment Fund shall address the prefecture of which it reports on activity.This report shall include the annual accounts and the report of the External Auditor, where the Fund is required to designate one from a threshold of 10,000 euros of resources at the end of the fiscal year (first paragraph of the VI of section 140 of the Act of 4 August 2008).
The activity report, together with the extract of the Board of Directors' deliberation having approved it, contains the following:
―a record of the activity of the endowment fund relating both to its internal operation and to its relationship with third parties;
- the list of general interest shares funded by the endowment fund and their amounts;
- the list of legal persons receiving redistributions in the first paragraph of Article 140 I and their amount;
- the list of liberalities received.
In the event of an incomplete record or unfulfilled deadline, the Prefect may retain the Endowment Fund to comply with its obligations within one month.
The accounts include a balance sheet, an income account and an annex that includes, when the fund relies on public generosity, the resource employment account.
The prefect ensures that the obligation to publish the accounts, no later than six months after the expiry of the fiscal year, has been met.
As provided for in the first paragraph of Article 140 of the Act of 4 August 2008, property and rights of any kind that are brought to an endowment fund are capitalized in the endowment. Paragraph 4 of Article II states that the resources of the fund "are made up of the income of its endowments, the proceeds of the activities authorized by the statutes and the proceeds of the retributions for services rendered."
Thus the proceeds of the "liberalities" (donations by act between lively and bequest) must be the subject of a decision of assignment by the deliberative body as a supplementary endowment, unless the statutory choice of a consumable endowment has been made.
The "manual donations" from a call to public generosity may, according to the decision of the deliberative body, be allocated to the endowment as a supplementary endowment, or constitute resources for the activities of the organization.
It is previously recalled that the External Auditor, pursuant to section 140, VI, of the Act of August 4, 2008, informs the Prefect of the facts that would jeopardize the continuity of the fund's activity.
The prefect can see serious malfunctions affecting the realization of the purpose of the endowment fund whose nature is specified by theArticle 9 of the Decree of 11 February 2009.
In this case, the prefect must maintain the staffing fund to correct the (s) malfunction (s) found (s).
If this condition is not followed by effect, the prefect may, in accordance with Article 140, paragraph 3, by a reasoned act that is published in the Official Journal:
- to suspend the endowment fund for a maximum period of six months, proportionate to the evidence found;
either, where the mission of general interest is no longer insured, refer the judicial authority for the purpose of disbanding the endowment fund.
The competent judicial authority is the high court in which the endowment fund has established its seat.
The law of 7 August 1991 states, in its articles 3 and 4, that "organisms that, in order to support a scientific, social, family, humanitarian, philanthropic, educational, sporting, cultural or environmental defence cause, wish to appeal to public generosity as part of a campaign conducted at the national level, either on the public or through the use of means of communication" are to be established by means of public communication."
a prior statement to the prefect of the department of their headquarters;
― an annual employment account of the resources collected from the public (CER), defined by the11 December 2008 Approval of Accounting Regulation No. 2008-12 of the Accounting Regulatory Committee (OJ of 21 December 2008, p. 19651). The REB is a document in the accounting schedule.
The Act of 4 August 2008 in its section 140 allows endowment funds to appeal to public generosity. Unlike the reporting regime provided for by the Act of 7 August 1991, the Act of 4 August 2008 submits endowment funds to an authorization regime given by the prefect. The authorisation procedure is explained by the decree of 11 February 2009.
Applications for public generosity appeals relate to the annual public generosity appeal campaigns programmed by each organization. The principles set out in the circular dated 16 November 1999 on the application of the provisions of Act No. 91-772 of 7 August 1991 relating, inter alia, to the control of the accounts of agencies that rely on public generosity and the role of prefectures in the implementation of this scheme are applicable to the campaigns carried out by the endowment funds. Campaigns at a national level, especially when there is a public voice quest, must be included in the national calendar of appeals to public generosity.
The application file for authorization to appeal to public generosity must be sent by registered letter with request for notice of receipt to the prefect of the department in which the staffing fund has its headquarters. Must be specified in the application the objectives pursued by the appeal to public generosity as well as the periods and modalities of organization of the campaign.
When the file is incomplete, the notice of receipt sent to the applicant must indicate the information and documents that must be forwarded to the prefecture to allow for the instruction of the application.
The authorization to appeal to public generosity is addressed to the staffing fund by the prefect, within two months of the date of receipt of the application. The absence of a response within this period is a tacit authorization (Article 11 of the Decree of 11 February 2009).
In order to avoid tacit authorizations, requests for authorization to appeal to public generosity must therefore be strictly investigated within this two-month period.
The refusal to appeal to public generosity must be the subject of a recommended letter with notice of receipt.
The prefect may refuse the authorization to appeal to public generosity in the only cases provided for in article 12 of the decree of 11 February 2009:
(a) When the subject-matter of the appeal does not enter the forecast in section 3 of the Act of 7 August 1991;
(b) When a member of the board of directors has been subject to a final conviction for one of the offences provided for by:
― articles 222-38, 222-40 Criminal Code (Laundering of drug trafficking)
― Articles 313-1 to 313-3 of the Criminal Code (scammering)
― Articles 314-1 to 314-3 of the Criminal Code (abuse of trust)
― Articles 324-1 to 324-6 of the Criminal Code (laundering)
―Article 432-15 of the Criminal Code (back of funds)
―Article 433-1 of the Criminal Code (active corruption);
―Article 434-9 of the Criminal Code (active and passive corruption of justice personnel)
― articles 435-1 to 435-4 criminal code (corruption and trafficking in passive and active influences of foreign and international public officials);
― articles 435-7 to 435-10 Criminal Code (corruption and trafficking in passive and active influences of foreign or international judicial personnel);
― Articles 441-1 to 441-7 of the Criminal Code (fals)
―Article 441-8 of the Criminal Code (corruption related to the establishment of a false);
―Article 441-9 of the Criminal Code (tentative of false offences);
― Articles 445-1 to 445-4 of the Criminal Code (corruption in the private sector)
―Article 450-1 of the Criminal Code (association of criminals) of the penal code;
―Article 1741 of the General Tax Code (tax survey)
―Article L. 242-6 of the Commercial Code (abuse of social goods for anonymous societies)
―Article L. 242-30 of the Commercial Code (abuse of social goods for anonymous companies with directories and supervisory advice);
―Article L. 243-1 of the Commercial Code (abuse of social goods for companies sponsored by shares) ;
―Article L. 241-3 (4°) of the Commercial Code (abuse of social property for LRS);
―Article L. 244-1 of the Commercial Code (abuse of social goods for simplified shares)
― Articles L. 654-1 to L. 654-6 of the Commercial Code (bankruptcy).
On this basis, the prefect may be communicated:
an attestation from the administrators of the endowment fund indicating that they have not been sentenced under one of the above-mentioned offences;
- in the event of doubt, Bulletin No. 2 of the criminal record of the persons concerned in order to justify, if any, a refusal to appeal to public generosity.
Indeed, in accordance with theArticle 776 (3°) of the Code of Criminal Procedure, Bulletin No. 2 of the criminal record is issued " to administrations and legal persons whose list will be determined by the decree in the State Council provided for in thearticle 779 as well as to the authorities or bodies responsible by law or by regulation of the control of the exercise of a professional or social activity where such exercise is subject to restrictions expressly based on the existence of criminal convictions or disciplinary sanctions ";
(c) Where the endowment fund has been suspended or where the judicial authority seized by the prefect has not yet ruled on the dissolution (paragraph 3 of the VII of section 140 of the Act of 4 August 2008).
That refusal must be motivated.
The decision to disband the endowment fund, whether voluntary or statutory, is treated as an amendment request.
At the end of the liquidation of the fund, all of its net assets may be transferred only to another endowment fund or to a recognized foundation of public utility.
A fixed-term fund may use the remaining net assets after the liquidation of the fund for a period not exceeding six months. This decision can only result from a deliberation of the board of directors that must be notified to the prefect by registered letter with a request for notice of receipt.
The prefect has a seven-day period from the date of receipt of the deliberation to oppose the projected use of the asset for lack of compliance with the purpose of the endowment fund.
TheArticle 14 of the Decree of 11 February 2009 provides that the dissolution of the endowment fund is the subject of a publication in the Official Gazette at the expense of the fund.
In the event of statutory or voluntary dissolution, the publication is the responsibility of the chair of the Endowment Fund.
In the event of a judicial dissolution, it is the liquidator designated by the judicial authority.
A request for insertion print in the Official Journal Associations, foundations of companies and trade union associations of owners (JOAFE) is available to persons responsible for the administration of the endowment fund at the prefecture of the department.
The creation, modification and dissolution forms of an endowment fund can be downloaded at www. Journal-official. gouv. en to "Help."
The declarants submit the duly informed form to the prefectural service that transmits it to the Official Journals Directorate.
The insertion rates are set annually by order of the Prime Minister made pursuant to the decree of 31 August 2005 (for 2009, the tariff is fixed by the 2nd of theArticle 2-5 of the Order of November 21, 2008at 10 euros per line).
The Official Journal Associations founding companies and trade union associations of owners (JOAFE) is published by the Official Journals Directorate once a week, on Saturday. It is simultaneously posted on the website www. journal-officiel. gouv.
Endowment funds publish their accounts no later than six months after the end of the social year. This publication obligation comes into force from the 2009 accounting year.
These accounts will be forwarded to the Official Journals Directorate electronically and will be available on-line only on its website, in a manner that will be determined by the Prime Minister's order.
Article 140 of the Law of 4 August 2008 on the Modernization of the Economy and the decree of 11 February 2009 have thus established an extremely flexible mechanism which essentially establishes a fund-raising tool. It appears as a necessary counterpart to put in place an a posteriori vigilance check on the reality of the exercise of missions of general interest by the endowment funds to develop. Support from the Departmental Directorate of Public Finance can be sought.
In order to draw up an initial assessment, on December 30, 2009, you are asked to transmit to the office of associations and foundations of the Ministry of Interior, Overseas and Territorial Communities and to the office " General private law " of the Ministry of Economy, Industry and Employment the list of staffing creations in your department, share your observations on the implementation of this system and report the difficulties encountered.
Done in Paris, May 19, 2009.
The Minister of the Interior,
the overseas and territorial authorities,
Michèle Alliot-Marie
Name
Head office: city and department.
Subject: to be defined precisely.
Duration (if limited, to be indicated).
Publication to Official Journal includes these references and the date of the declaration.
Board of Directors: it must initially include at least 3 persons appointed for the first time by the founders.
The statutes must provide for the conditions of their appointment and renewal (scheduled terms ―replacement in the event of death, resignation, permanent incapacity or revocation).
If the endowment reaches a million euros, the endowment fund is required to establish, with the board of directors, an advisory committee, composed of external personalities, to make proposals for the investment policy of the fund, to monitor it and to propose studies and expertise.
President: The statutes must provide for the designation of a president.
Number: 3 cases:
1. No staffing because there is no initial staffing requirement.
2. Initial holding less than 1 million euros.
3. Over 1 million euros: an obligation to establish an advisory committee.
If the consumability of the staffing is provided, this indication must be included in the statutes.
Resources
- income of the staffing;
produces activities authorized by the statutes;
― produces rewards for service rendered;
The proceeds of gifts and bequests cannot be mentioned because neither the law nor the decree provide for it.
Dissolution
Whether voluntary or statutory ― by decision of the board of directors ― or judicial, devolution can only be done in favour of another staffing fund or a recognized foundation of public utility with a similar purpose to its own.
The conditions of liquidation shall be specified in the statutes.
Prefecture:
DOTATION FUNDS
Statement of creation
Having regard to Act No. 2008-776 of 4 August 2008 on the modernization of the economy, in particular its Article 140;
In view of Decree No. 2009-158 of 11 February 2009 on Endowment Funds, including Article 7;
The Prefect
gives receipt to Mr.
a statement dated:
making known the creation of an endowment fund with the following titles:
whose head office is located:
whose object is:
whose duration is:
These statements are attached to support:
□ a copy of the Staffing Fund statutes
□ the list of persons responsible for the administration of the endowment fund with their names, names, dates and places of birth, occupations, domiciles and nationalities
□ the duly completed print of publication in the Official Journal.
The sole purpose of this receipt is to note the filing of the declaration and annexed documents, without prejudice to the legality of the purpose of the endowment fund.
Done to.
By delegation:
DOTATION FUNDS
(declaration of creation)
Prefecture
M...
By declaration of date, you made me know the creation of an endowment fund called "..............."
the seat is located: ...............................................................................................................................................................
The file attached in support of this statement is incomplete, pursuant to Decree No. 2009-158 of 11 February 2009 on Endowment Funds, it is up to you to transmit the following (s) document (s) to allow me to issue the receipt of this statement:
□ a copy of the statutes
□ the list of persons responsible for the administration of the endowment fund, with their names, names, dates and places of birth, occupations, domiciles and nationalities
□ the duly completed print of publication in the Official Journal
The statutes attached in support of this declaration do not include the following mandatory statements .............................................................................................................................................................................................................................................................
It is up to you, pursuant to Decree No. 2009-158 of 11 February 2009 on endowment funds, to transmit to me a rectified copy of the statutes in order to grant you the receipt of this statement.
Please accept, Mr... the expression of my distinguished consideration.
Done to.
For the Prefect and by delegation:
Prefecture
DOTATION FUNDS
Statement of Change
Having regard to Act No. 2008-776 of 4 August 2008 on the modernization of the economy, in particular its Article 140;
In view of Decree No. 2009-158 of 11 February 2009 on Endowment Funds, including Article 7;
The Prefect
gives receipt to Mr.
a statement dated:
making known the changes made in the administration or in the statutes of an endowment fund that are:
whose head office is located:
whose object is:
whose duration is:
These amendments include:
□ the list of leaders □ the statutes
□ the name of the endowment fund
□ the head office which will now be located:
These statements are attached to support:
□ the deliberation of the board of directors
□ a copy of the Staffing Fund statutes
□ the list of persons responsible for the administration of the endowment fund with their names, names, dates and places of birth, occupations, domiciles and nationalities
□ the duly completed print of publication in the Official Journal.
The sole purpose of this receipt is to note the filing of the declaration and annexed documents, without prejudice to the legality of the purpose of the endowment fund.
Done to.
For the Prefect and by delegation:
Prefecture
DOTATION FUNDS
Declaration of amendments
M...
By declaration of date, you have made me aware of the changes in the administration or in the status of an endowment fund called "...............", of which
................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
The file attached in support of this statement is incomplete, pursuant to Decree No. 2009-158 of 11 February 2009 on Endowment Funds, it is up to you to transmit the following (s) document (s) to allow me to issue the receipt of this statement:
□ the deliberation of the board of directors
□ a copy of the amended statutes
□ the list of persons responsible for the administration of the endowment fund with their names, names, dates and places of birth, occupations, domiciles and nationalities
□ the duly completed print of publication in the Official Journal.
The statutes attached in support of this declaration do not include the following mandatory statements
It is up to you, pursuant to Decree No. 2009-158 of 11 February 2009 on endowment funds, to transmit to me a rectified copy of the statutes in order to grant you the receipt of this statement.
Please accept, Mr.... the expression of my distinguished consideration.
Done to.
For the Prefect and by delegation:
PREFECTORAL ARREST N° OF PORTANT AUTHORIZATION TO PUBLIC GENERAL FOR A DOTATION FUNDS
The Prefect
Having regard to Act No. 91-772 of 7 August 1991 on leave of representation in favour of associations and mutual trustees and the control of the accounts of organizations that use public generosity;
Having regard to Act No. 2008-776 of 4 August 2008 on the modernization of the economy, in particular its Article 140;
In view of Decree No. 92-1011 of 17 September 1922 on the control of the accounts of the organizations involved in public generosity;
In view of Decree No. 2009-158 of 11 February 2009 on Endowment Funds, including articles 11 and following;
See?Ministerial decision of 30 July 1993 establishing procedures for the presentation of the annual employment account of resources collected from the public by organizations that use public generosity;
Considering the application of, received in prefecture on and submitted by Mr. (quality) for the endowment fund called ";
Considering that the application by the Endowment Fund is in accordance with the existing texts,
Stop it!
Article 1
The endowment fund called " is authorized to appeal to public generosity for the period between and.
The purpose of this call to public generosity is to:
The terms of appeal to public generosity are:
Article 2
In accordance with the regulations in force, the Endowment Fund is required to include in its annual accounts an annual employment account of the resources collected from the public, which includes the allocation of donations by type of expenditure and which refers to information relating to its development.
The resource employment account must be submitted in accordance with the terms and conditions set out in the Ministerial Order of 30 July 1993.
Article 3
This authorization may be withdrawn or repealed in the event of a breach of the rules governing endowment funds and/or the regulations relating to appeals to public generosity.
Article 4
The Prefect and the Director shall be responsible, each with respect to him, for the execution of this Order, which shall be published in the compendium of the administrative acts of the Prefecture, accessible on the website of the Prefecture and notified to the President of the Endowment Fund referred to in Article 1 of this Order.
For the Prefect and by delegation:
Pursuant to the provisions of the Administrative Justice Code, this decision may be appealed to the Administrative Court within two months.
