A CSR or charitable team building activity in Morocco makes sense when it buys at a fair price, funds, or brings skills to people who work there all year round, and much less sense when it organises a visit. The tax section of this article is for companies based in France, and it holds a point that often surprises CSR teams: under French tax doctrine, a donation paid directly to an association headquartered in Morocco does not, in principle, qualify for the French corporate philanthropy tax reduction. For an action carried out in Morocco to qualify, it must as a rule fall within a category of action accepted outside Europe and go through an organisation established in France, the European Union or the European Economic Area that defines the programme, funds it directly and accounts for its spending. Here is how to build an action that stands up internally, and what to have checked by your chartered accountant.
This article summarises public French texts as of 8 October 2026. It is not tax advice. Companies based outside France should check their own country’s rules on charitable giving.
What is a charitable team building activity, in practice?
The term covers very different things. To see clearly, separate three kinds of action, which have neither the same effect on the ground nor the same tax treatment.
Buying. Your group spends half a day with craftspeople, learns a technique, and the company buys their work at the price they set: items for participants, client gifts, decoration for your offices. This is the simplest and most direct format. It is not a donation: it is a purchase, with something received in return.
Funding. The company pays an amount to a project, for example after a challenge completed by the teams during the event. Here the question of the recipient arises, and with it the tax question.
Giving time and skills. Employees bring what they know, accounting, digital, communication, languages, to an organisation that needs it. It is the most useful kind of action when it answers a specific request, and the most pointless when it is improvised to fill an afternoon.
Is a donation to a Moroccan association tax-deductible in France?
In principle, no. France’s official tax doctrine, the BOFiP (BOI-BIC-RICI-20-30-10-10) (in French), says so in paragraph 350: donations to organisations headquartered outside the European Union or the European Economic Area are in principle not eligible for the philanthropy tax benefits, wherever they carry out their activity. An exception covers certain international organisations to which France is a party, such as United Nations agencies, funds and programmes.
That does not rule out an action carried out in Morocco. The same text accepts, outside the EU and the EEA, humanitarian actions, actions promoting French artistic heritage and spreading French culture, language and scientific knowledge, actions protecting the natural environment, and scientific actions (paragraph 240). These categories are precisely defined (paragraphs 260 to 320): humanitarian action, for instance, covers emergencies and the essential needs of populations in distress or extreme poverty. The organisation receiving the donation must also be established in France, the EU or the EEA (paragraph 330) and meet three cumulative conditions (paragraph 340): define and control the programme from its headquarters, fund the actions directly, and be able to account for the expenses incurred. The same paragraph states that simply collecting funds for organisations based abroad is not enough.
| What the company does | French philanthropy tax reduction? | What decides |
|---|---|---|
| Direct donation to an association headquartered in Morocco | In principle, no | Headquarters outside the EU/EEA (BOFiP § 350) |
| Donation to an organisation established in France that runs its own project in Morocco | Possible | Type of action (§ 240 to 320) and three cumulative conditions (§ 340) |
| Donation to a French organisation that simply passes the money on to a Moroccan association | In principle, no | A mere collector is not eligible as such and the final recipient must itself be eligible (§ 210), which a headquarters outside the EU/EEA rules out (§ 350); simply collecting for a foreign organisation is not enough (§ 340) |
| Buying items or a workshop from craftspeople | No, it is not a donation | The company receives something in return: it is a business expense |
When the action is eligible, the standard rules apply. According to the French government’s business portal, Service-Public Entreprendre (in French), the reduction is 60% of the donation up to €2 million and 40% above that. Donations are taken into account up to €20,000 or 0.5% of turnover excluding VAT, whichever is higher; any excess can be carried forward over the following five financial years. Philanthropy must involve no return: as soon as the company gets a direct benefit, such as advertising visibility, it becomes sponsorship, which follows different rules.
Skills-based philanthropy, finally, means the company provides a service or makes staff available to an organisation; it is valued at cost, which for an employee means salary plus social charges, capped at three times the French social security ceiling per employee according to the BOFiP. The same eligibility conditions apply to the receiving organisation. These rules are summarised as of 8 October 2026: have your arrangement checked by your chartered accountant before communicating about any tax benefit.
Which activities should you avoid?
Some activities presented as charitable bring little to the people on the receiving end. Here are the ones we advise against, and why.
Visits and “volunteering” with children. France Volontaires, a French state agency overseen by the Ministry of Foreign Affairs, warns against volunteering in orphanages and, more broadly, against short missions with children: a frequent turnover of visitors can encourage attachment disorders in children. If you want to support children or education, fund a programme run by an organisation that reports on it, without a group visit.
Group visits to villages hit by the earthquake. On 8 September 2023, a magnitude 6.8 earthquake struck the High Atlas, 70 kilometres south-west of Marrakech, on the border between the provinces of Chichaoua and Al Haouz, as the French Foreign Ministry (in French) recalls. If your company wants to contribute to the rebuilding, the most useful approach is to support an organisation that works there over the long term and ask it what it needs, rather than organising a group visit on site.
The one-day project nobody asked for. Painting a wall or planting trees makes sense if the need comes from the host organisation, if it can supervise the group, and if someone will maintain the result after you leave. Otherwise, the cost of organising it often exceeds the value of what gets done.
Photos of beneficiaries. A CSR action is told internally and sometimes externally. Tell what was done and funded, not the faces of those who received it, unless they have given explicit, considered consent.
Which formats work around Marrakech?
A craft workshop followed by a fair-price purchase
This is the format we recommend first, because it needs no legal set-up and its effect is immediate. The group spends half a day with craftspeople, pottery or weaving depending on the workshops available, then the company orders from those same craftspeople the items it needs: gifts for participants or clients, objects for the office. For more on the workshops themselves, see our guide to team building activities in Marrakech.
A team challenge turned into a company donation
The event’s rally earns points, which the company converts into a donation to a project chosen in advance. The employees play, the company gives. For the donation to stand up, choose an organisation established in France, the EU or the EEA that runs its own programme in Morocco and can account for the spending, and check its eligibility with your accountant.
Skills time prepared in advance
A few volunteer employees run a training session or a practical workshop for a cooperative or an association, on a topic it has chosen itself. The work starts weeks before departure, through remote exchanges, so that the time spent on site is useful. It is the most demanding format, and the only one that leaves a skill behind.
How do you choose the partner?
We do not name any organisation in this article: the right partner depends on your cause and your tax set-up. Ask five questions before committing. How long has it been working locally, and with what team? Who expressed the need your action responds to? What will happen to the action after you leave, and who will follow it up? Does it publish its accounts, and can it report on how your donation was used? What rules does it apply to photos and communication? A partner that answers these questions clearly also protects you from accusations of opportunistic communication.
How much does a charitable team building activity cost?
The charitable part itself, the donation or the order placed with craftspeople, is not a line in our calculator: it depends on what you decide to fund or buy. The activity that goes with it can be priced. Using the model behind our calculator, a craft workshop for 30 people, shuttles included, comes to about €1,200 to €2,100, or €39 to €69 per person. As part of a two-night event in a 4-star hotel, with one working day, dinners, airport transfers and shuttles, the total for 30 people is about €10,600 to €17,800, or €350 to €590 per person, excluding flights.
These ranges include a 10% contingency and exclude flights, alcohol, tourist tax and organisation fees. How the trip itself is treated for French social security contributions is a separate question, covered in our article on company retreats abroad and benefits in kind. To design a programme in which everyone can take part, including in the charitable part, see also our article on inclusive team building.
Frequently asked questions
Does a donation to a Moroccan association qualify for the French philanthropy tax reduction?
In principle, no: the BOFiP excludes organisations headquartered outside the EU or the EEA. An action in Morocco can qualify if it falls within an accepted category (humanitarian, environment, culture, science) and is run by an organisation established in France, the EU or the EEA that defines the programme, funds it directly and accounts for the spending. Check with your accountant.
Can we visit a school or an orphanage during a team building event?
We advise against it. France Volontaires, a French state agency, warns against short missions with children, particularly in orphanages. It is better to fund a monitored programme, without a group visit.
What is skills-based philanthropy?
The company makes employees available to an organisation or provides a service for it. Under French rules it is valued at cost and follows the same eligibility conditions as a cash donation.
Does a charitable team building activity cost more?
The activity itself, no: a craft workshop is one of the least expensive. The charitable part is added according to what you choose to fund or buy.
We build team building programmes that leave something behind, starting with buying directly from craftspeople: discover our team building in Marrakech, estimate your budget with our seminar and team building budget calculator, or ask for a free quote.