The Fond de Dotation du Web Libre (FDL) is an association created based on "Assocations loi de 1901".
For organistations and institutions this means, that 0.5% of revenues making up up to 60% of a donation can be deducted from eventual taxes. Example calculation:
For individuals, 66% of the donation up to 20% of taxable income or 75% of a donation up to 530€ are tax-deductable
For more information, please refer to: French law on handling of donations.