The legal framework for raffles in France

This page is provided for information and does not constitute legal advice. Lottery law and taxation change, and we will keep our guidance up to date regularly. Before any operation, we advise you to check that it does indeed comply with the applicable rules.

On this page

• The principle: lotteries prohibited, non-profit raffles allowed
• Authorization or declaration, depending on the case
• The CERFA application form
• Where to send the application
• The usual timescales
• The issue capital and its ceilings
• Additional donations, outside the issue capital
• Reference points: the steps in order
• Official sources

The principle: lotteries prohibited, non-profit raffles allowed

Under French law, lotteries — that is, operations offering the prospect of a win due to chance in exchange for a financial sacrifice — are prohibited as a matter of principle. This is a general prohibition, accompanied by strictly regulated exceptions (in accordance with article L320-1 of the code de la sécurité intérieure).

The non-profit raffle (governed by article L. 322-3 of the code de la sécurité intérieure) falls under one of these exceptions: lotteries of movable objects intended exclusively for acts of charity, for the encouragement of the arts or for the funding of non-profit sporting activities. The purpose must be non-profit: the funds collected go to the organizing body for its own object, and not to a third party. It is this vocation that allows an association, a school, a club or a foundation to run a raffle, provided the procedure described below is followed.

The technical terms used here are defined in the glossary; the features, for their part, explore the field of the raffle more broadly — research and reflections on the subjects that concern it.

Authorization or declaration, depending on the case

Depending on the nature and the scale of the operation, a raffle comes under a prior authorization or a simple declaration, or even an exemption for the most modest events. The general logic is as follows: the larger the operation, the more closely the formality is regulated (the exact division between authorization, declaration and exemption, and the associated thresholds, are to be checked with the competent authority when you file your application for authorization).

In every case, the step is a prior one: it must be completed before the sale of tickets is launched. In practice, the organizer puts together a file most often comprising the statutes of the body, a budget for the operation, the list of prizes and their estimated value, and the characteristics of the issue (number of tickets, unit price, date of the draw) (the list of documents is to be confirmed according to the authority and the applicable regime). The FAQ answers the most frequent questions on this point (“Does a raffle have to be declared?”).

The CERFA application form

The application for authorization is made by means of a dedicated CERFA form, to be completed and sent to the competent authority, accompanied by supporting documents. The CERFA is a standardized administrative form, identified by a number: it is CERFA form no. 11823, available at service-public.fr/particuliers/vosdroits/R12059.

The form and its instructions can be downloaded from the official portals; it is advisable to start from the most recent version referenced on service-public.fr, since the templates are periodically updated. Some local authorities also make their own printed form or an online service available.

Where to send the application

The competent authority depends on the location of the body's registered office and on the applicable regime:

• The mairie (town hall) of the commune where the body has its registered office, in the most common case.
• The préfecture (or, in Paris, the préfecture de police) in certain situations — in particular operations of a certain scale or with a national dimension.

If in doubt, the safest course is to contact the mairie of the registered office beforehand: it will indicate the applicable regime and, where appropriate, redirect you to the préfecture. This preliminary exchange avoids filing at the wrong counter and the loss of time that follows from it.

The usual timescales

Processing an application for authorization takes time. A period of the order of one to two months should be allowed for, but it varies appreciably from one local authority to another and according to the time of year.

The prudent rule is therefore to file the application well in advance — several weeks before the planned date for the launch of sales — and to make sure the decision has been received (or the acknowledgement of receipt that stands as a decision, as the case may be) before printing the tickets and publicizing the operation. Planning ahead also protects against periods of heavy administrative activity.

The issue capital and its ceilings

The issue capital is the central notion of the declaration. It is calculated very simply:

issue capital = number of tickets issued × unit price of the ticket

So 1,000 tickets at €2 represent an issue capital of €2,000. This amount describes what the operation puts into circulation, independently of the number of tickets actually sold: the issue capital is not the proceeds. Yet it is the issue capital, and not the hoped-for proceeds, that serves as the reference for the declaration.

The regulations provide for ceilings: above a certain amount of issue capital, the applicable regime changes (for example, moving from declaration to authorization, or strengthened obligations). In concrete terms, when the issue capital (the unit price of the ticket multiplied by the number of tickets issued) exceeds €7,500, the association must be able to demonstrate sufficient financial soundness and a clearly established funding need — for example the setting up of a specific project. Once the €30,000 threshold is crossed, the mayor rules only after having obtained the mandatory opinion of the departmental or regional director of public finances. In every case, the application is filed by means of CERFA form no. 11823, addressed to the mayor (or, in Paris, to the préfet de police). This is why the issue capital must be calculated before choosing which formality regime applies, and then checked against the limits in force at the time of the operation.

Should success exceed the number of tickets planned, additional tickets cannot be printed without reconsidering the declaration: that would change the declared issue capital. Overshooting is managed upstream, by calibrating the issue with some margin, or by stopping at the limit that was set. The feature The issue capital sets out this reasoning in detail.

Additional donations, outside the issue capital

A participant may want to add a donation at the moment of buying their ticket. This gesture is separate from the purchase: it is a don manuel, paid voluntarily and with nothing given in return. It does not count towards the issue capital, which counts only the tickets multiplied by their price.

Two practical consequences follow from this. First, the additional donation must be tracked separately in the accounts, so as not to distort the calculation of the issue capital or compliance with the ceilings. Second, this separation determines the tax treatment: a reçu fiscal can only cover the donation, never the purchase of the ticket — which opens up the prospect of a win and therefore constitutes something given in return — subject to the body being eligible to issue receipts.

Reference points: the steps in order

A compliant operation follows a fairly stable sequence. This timeline gives its main stages, from the preliminary check to the closing.

1. Check eligibility. Make sure the operation pursues a non-profit purpose falling within the non-profit exception.
2. Calibrate the issue. Set the number of tickets, the unit price and therefore the issue capital, checking the ceilings.
3. Assemble the file. Gather the statutes, the budget, the list of prizes and the characteristics of the issue; complete the CERFA form.
4. File the application. Send the authorization or the declaration to the competent authority (the mairie of the registered office, or the préfecture as the case may be), before any sale.
5. Wait for processing. Allow of the order of a month and obtain the decision before printing the tickets and publicizing the operation.
6. Organize and sell. Run the operation in compliance with the framework declared; track any additional donations separately.
7. Draw and close. Carry out a random and verifiable draw, hand over the prizes, close the accounts and comply with the data retention rules.

These reference points describe a typical operation. The thresholds, the documents required and the competent authority may vary; they must be confirmed case by case with the official sources and with the administration concerned.

Official sources

This page refers to the following public references, to be consulted for the version in force and the exact amounts:

• service-public.fr — practical guide on the organization of a lottery or raffle by an association (procedure, competent authority, CERFA form) — associations.gouv.fr/les-lotos-loteries-et-tombolas.
• Légifrance — code de la sécurité intérieure (articles L. 322-1 to L. 322-7), provisions relating to lotteries and to their exceptions; where applicable, texts relating to the ceilings on the issue capital.
• impots.gouv.fr — tax regime for donations and conditions for issuing a reçu fiscal — impots.gouv.fr/accueil.

See also

• FAQ — “Does a raffle have to be declared at the préfecture?” and other questions.
• Glossary — issue capital, CERFA, don manuel, reçu fiscal, commissaire de justice…
• Features & guides — putting it into practice, step by step.