The nonprofit loto in France is governed by 3 main texts: Article L322-3 of the Code de la Sécurité Intérieure (loto framework), Article 261-7 of the Code Général des Impôts (tax exemption up to 6 events/year), and GDPR (data protection — very light in practice).
Mandatory at least 1 month before. Article L322-3 of the Code de la Sécurité Intérieure. See our complete guide on authorization.
Nonprofit, restricted circle of participants, prizes not redeemable in cash, modest entry fee (usually < €5).
VAT and commercial tax exemption on the income of the first 6 exceptional events of the year. Beyond the 6th, income becomes taxable.
Very light in practice: anonymous cards, no player records. Only edge case: if you collect a winner's email/phone, delete it after the event.
Four pillars: (1) **Town hall declaration** at least 1 month before (Article L322-3 of the Code de la Sécurité Intérieure), (2) **Organizing conditions** — French loi 1901 nonprofit or similar, restricted circle, modest entry fee, non-cash prizes, (3) **Tax** — VAT and commercial tax exemption up to 6 exceptional events per year (Article 261-7 of the CGI), (4) **GDPR** — no player records (anonymous cards).
Article 261-7 of the CGI exempts from commercial tax and VAT the income of the **first 6 exceptional charity or support events** per year, per nonprofit. Beyond the 6th, income becomes taxable. Lotos are considered “exceptional events” if organized occasionally (not weekly).
No, up to 6 events/year (Article 261-7 CGI) — VAT not applicable, corporate tax exempt on this income. Beyond the 6th annual loto, income is taxable. For nonprofits regularly exceeding that threshold, consider a separate ringfenced commercial activity.
No — prizes won at a nonprofit loto (provided it stays within the legal framework) are not considered taxable income for the winner, as long as they are not cash. For very high-value prizes (> €10,000 as a guide), the nonprofit should keep supporting documents in case of audit.
Very light in practice: cards are anonymous (just a number), no player records. The only data possibly collected is the winner's phone/email to announce the result (delete it after the session). No DPO requirement, simplified processing register. BingoShow does not collect personally identifying player data.
There is **no official cap** on the total prize value in French law. However, two practical limits: (1) if a main prize exceeds several thousand euros, additional prefectural authorization is advised, (2) if a prize's value becomes comparable to “disguised cash” (refundable gift card), the loto risks being reclassified as gambling.
The nonprofit needs civil liability insurance (often included in MAIF / MACIF / MAIA nonprofit policies). Check with your insurer that loto-type events are covered. If you rent a town-owned hall, the town will request an insurance certificate.
In theory yes, but legally risky. The framework of Article L322-3 (nonprofit lotos) assumes a restricted in-person circle. A 100% online loto open to the general public risks being reclassified as online gambling (which requires an ANJ license). The hybrid format (in-person + a few invited remote attendees) remains safe.
BingoShow handles the technical side. You keep the energy to mobilize and host.
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