A foundation in France attempted to revise its statutes to allow its president to receive a salary, arguing that the president performs many specific and operational tasks. The local administrative authority, known as the prefecture, refused to approve the change, claiming that paying the president would compromise the foundation's "disinterested" management — a key requirement for organizations that serve the public interest. The prefecture's decision was based on a strict interpretation of article 261-7 1° d of the General Tax Code (CGI), which allows directors of certain organizations to be paid under specific conditions. However, the law explicitly applies only to associations, recognized public utility foundations, and company foundations, not to endowments — a type of charitable organization with specific legal status. The endowment challenged this interpretation in writing. In January 2026, the matter was referred to the General Directorate of Public Finance (DGFiP) and the Ministry of the Interior. After consulting the Directorate of Fiscal Legislation (DLF), the DGFiP ruled in favor of the endowment, stating that the article could apply to endowments as well. As a result, the prefecture approved the registration of the revised statutes. According to the Official Bulletin of Public Finance (BOFiP), which outlines regulations for endowments, the disinterested nature of their management is assessed using the same criteria as other non-profit organizations. This aligns with a government response confirming that the disinterested management of an endowment is evaluated based on the principles outlined in the CGI. The legal affairs department of the economic and financial ministries also supports this view, noting that directors of endowments can be paid up to three times the social security ceiling, a limit that is periodically updated. There are two main ways for endowments to legally remunerate their directors. The first is through administrative tolerance, which allows directors to be paid without questioning the disinterested nature of their management, as long as the total monthly salary does not exceed three-quarters of the minimum wage. As of June 1, 2026, this limit was approximately 1,400 euros gross per month. A second option is a legal exception for larger organizations under article 261-7 1° d of the CGI. This provision, included in articles L213-81 and L213-82 of the Code of Taxes on Goods and Services, took effect on January 1, 2027, though its implementation was postponed by a government decree. Endowments with more than 200,000 euros in resources may remunerate directors under specific conditions, such as financial transparency and democratic governance. The administration also added a fourth requirement: the total monthly salary paid to any one director by one or more non-profit organizations must not exceed three times the social security ceiling, which was 12,015 euros in 2026. The two remuneration paths are separate and mutually exclusive. If a president is paid based on the legal exception tied to the size of the endowment’s resources, no other board members can be paid under the three-quarters minimum wage limit. This decision must be carefully considered in line with accounting and legal obligations. The creation of an endowment and any changes to its statutes are governed by a "declarative regime," where the prefecture's role is limited to checking that the required documents and information are included. The assessment of the disinterested nature of the management is a separate fiscal process handled by the tax administration. In this case, the endowment received a favorable ruling, making the debate over its status unnecessary.