-Non-profit institutions as defined in article 206 of the General Tax Code (Code général des impôts);
-Companies exempt from corporation tax under articles 207, 208 and 208D of the General Tax Code;
-Legal persons whose purpose is to provide their members with free use of properties;
-Companies entitled to corporation tax exemption as applied to new businesses;
-Licensed management centres or associations;
-Associations with the activity of enhancing local social life;
-Employer groups operating in the conditions set out in articles L 127-1 to L 127-9 of the Employment Code (Code du travail).
The minimum amount was deductible like other costs without a limit of time.