As decisions loom regarding the upcoming 2026 budget bill, leading biomedical research foundations and associations are expressing deep concern over certain cost-cutting scenarios recommended in a recent report by the General Inspectorate of Finance (IGF) and the General Inspectorate of Education, Sports, and Research (IGESR). According to initial estimates, some of these proposals could affect more than a quarter of our organizations’ private funding in a context that is already concerning for research.
A devastating impact on donations to biomedical research
If the government follows the report’s recommendations, they will act as a major disincentive for donors and will significantly reduce donations to nonprofit organizations and foundations in general, and to those in the field of biomedical research in particular. Indeed, among the measures proposed, the report suggests lowering the cap on the tax deduction for individual donations to 2,000 euros (down from the current 20% of taxable income), which would result in a decrease of approximately 25% in fundraising, according to our initial estimates. It is also suggested to limit the rate of the reduction in the Real Estate Wealth Tax (IFI) from the current 75% to 50%, with a reduction cap set at 20,000 euros. With regard to corporate donations, the transition from a tax reduction mechanism to simple tax deductibility could reduce corporate fundraising by 17% to 24%.
This threat is all the more concerning given that private biomedical research institutions now rely heavily on public and corporate generosity to sustain their operations. In fact, 20% of the Gustave Roussy Institute’s funding comes from public donations. One-third of the funding forInstitut Pasteur the ImagineInstitute comes from individual donations and corporate sponsorship. Public generosity accounts for 35% of the total funding for the Curie Institute Research Center and 50% of the funding forInstitut Pasteur Lille. It represents more than 85% of the funding for the AFM Telethon. Finally, 96% of the resources of the Foundation for Medical Research (FRM) and nearly 100% of the resources of the ARC Foundation for Cancer Research depend on public generosity. These resources help fund researchers’ salaries, the operation of their laboratories, the equipment they use, the research programs they work on, the launch of clinical trials for future drugs, and more. The resources provided by donations play a crucial role in compensating for the government’s underinvestment in research, thereby enabling the continuation of innovative projects that are essential for public health. For our organizations, the tax deduction associated with donations has become, in recent years, a key source of funding.
Therefore, while we share the goal of restoring public finances to health, we caution against the dramatically discouraging impact these recommendations could have on public generosity and, consequently, on the financial sustainability of our organizations, which are dedicated to advancing science and public health. It is essential that the generosity of taxpayers who have chosen to allocate a portion of their taxes to a cause of their choice continue to be fostered, and that new philanthropic initiatives be encouraged and supported. The report’s authors themselves acknowledge that the momentum of generosity is closely linked to the tax incentives offered. The first victims of the proposed cuts will inevitably be the beneficiaries of our associations’ and foundations’ work: patients, as well as researchers who work every day to advance science and improve our health.
A concerning situation in the face of international competition
These tax and budget cuts would come on top of the reductions already made in public funding for academic research in recent years. In the biomedical field, these budget cuts risk widening the gap between French public investment and that of our European neighbors, thereby intensifying competition on the international stage. They would undermine the investment efforts of the Research Programming Act (LPR) and the President of the Republic’s“Choose France For Science” initiative, which aims to make France an attractive global leader in scientific research. Resources provided by donations and philanthropy play a crucial role in offsetting the government’s underinvestment in research, thereby enabling the continuation of innovative projects that are essential for public health.
An urgent call to reject these cost-cutting measures
We call on the government to reject these proposals for tax and budget cuts and to recognize the critical importance of funding biomedical research for public health. The sustainability and innovation of the biomedical sector depend critically on the generosity of the general public; such support must be encouraged, not discouraged.
Researchers, institutions, foundations, and associations are determined to continue their work, but it is essential to ensure that they have the necessary resources to do so. We remain open to dialogue with the government to explore all avenues for improving public research, but within a stable fiscal framework that does not jeopardize the future of our research and, consequently, the health of our fellow citizens.
Dedicated to hearing health and the treatment of cognitive and speech disorders, the reConnect Institute works to improve the screening, treatment, and prevention of these conditions, which affect millions of people in France and around the world. Without the support of individuals, foundations, and businesses, scientific progress in this field would be slowed, to the detriment of patients’ quality of life. Maintaining and strengthening our institute means enabling research to advance, innovate, and address public health challenges related to aging, the acoustic environment, and neurological diseases.
List of signatories:
