Legal Guide for Amateur Orchestras in France

The governance of a 1901 Law association generally relies on three bodies:

1. The General Assembly (AG)

• Brings together all members of the association (at least once a year for the ordinary general assembly)
• Votes on important decisions: moral report, financial report, election of officers, amendment of bylaws, dissolution
• Each member generally has one vote (as defined in the bylaws)

2. The Board of Directors (CA) – optional

• Intermediate body elected by the general assembly, composed of several directors
• Sets strategic direction, oversees management, prepares general assemblies
• Often elects executive board members from among its own members
• For small orchestras, the board of directors is often merged with the executive board

3. The Executive Board (Bureau)

• Executive body generally composed of a President (represents the association), a Secretary (administrative management) and a Treasurer (financial management)
• May be supplemented by vice-presidents, deputy secretaries, etc.
• Handles the day-to-day management of the association

Joining a federation is not mandatory, but it offers significant benefits for amateur orchestras.

The Confédération Musicale de France (CMF) is the main national federation. It brings together over 4,500 music associations. You can also join a departmental or regional federation.

Benefits of membership:

• Group insurance: the CMF offers civil liability insurance at negotiated rates, covering all of the orchestra's activities
• Legal and administrative advice: support for statutory, tax and social questions
• Training: courses for conductors, musicians and association officers
• Events and competitions: participation in inter-orchestra meetings, festivals, national competitions
• Enhanced credibility: for obtaining grants, membership of a recognised federation can be an asset
• SACEM: some federations have agreements with SACEM (the French copyright collection society) to facilitate declarations

Cost: the membership fee varies according to the number of musicians (generally between €1 and €5 per musician per year, plus a fixed fee for the association).

Official website of the Confédération Musicale de France

A 1901 Law association has initial and ongoing declaration obligations with the prefecture:

At creation:

• Initial declaration (Cerfa form no. 13973*05) with the bylaws, the list of officers and the minutes of the founding general assembly
• Publication in the Official Journal of Associations (JOAFE) – mandatory to acquire legal capacity

During the life of the association:

• Change of officers: must be declared within 3 months (Cerfa form no. 13971*03)
• Change of registered office: must be declared within 3 months
• Amendment of bylaws: must be declared with the new text of the bylaws and the minutes of the general assembly that voted the amendment
• Change of name: must be declared + new publication in the JOAFE (fee applies)

Online declarations: all these procedures can be done free of charge on service-public.fr/associations or via Compte Asso .

Yes, under certain conditions. To issue tax receipts that allow your donors to benefit from a tax reduction, your association must be recognised as being "of general interest" (d'intérêt général).

Conditions for being of general interest:

• Non-profit activity: the association does not distribute profits to its members
• Disinterested management: officers serve on a voluntary basis (or are paid within strict limits)
• Not operating for the benefit of a restricted circle: the activity must benefit a sufficiently broad audience
• Eligible corporate purpose: cultural, educational, artistic character... (amateur music generally falls within this scope)

Tax benefit for the donor:

• Individuals: income tax reduction of 66% of the donation amount, up to the limit of 20% of taxable income
• Businesses: tax reduction of 60% of the donation amount, up to the limit of 0.5% of turnover (or €20,000 if more favourable)

How to verify your eligibility?

You can submit a tax ruling request (rescrit fiscal) to the tax authorities (Article L. 80 C of the Tax Procedures Code). The authorities have 6 months to respond. Absence of a response constitutes tacit acceptance.

Receipt template: use the Cerfa form no. 11580*05 available on impots.gouv.fr .

The obligations vary depending on whether the concert is free or paid, and on the status of the organiser.

For any concert (free or paid):

• SACEM declaration: if you perform protected works (composers who died less than 70 years ago), a declaration to SACEM (the French copyright collection society) is required
• Town hall declaration: depending on the municipality, a musical performance may require prior notice (particularly for safety concerns if the audience is large)

For a paid concert:

• Entertainment entrepreneur declaration: in principle mandatory for organising paid performances. However, associations benefit from a tolerance of 6 performances per year without this declaration (Decree no. 2019-1004)
• Ticketing: obligation to use numbered tickets or a compliant ticketing system
• Entertainment tax: amateur music performances organised by associations are generally exempt or outside scope. For more details, contact the Centre National de la Musique (CNM)

Special case – VAT:

Non-profit associations are in principle exempt from VAT on their non-commercial activities. If your orchestra exceeds the basic exemption threshold for ancillary commercial income (approximately €80,000, reassessed annually), consult a chartered accountant.

It is the concert organiser who is legally liable for copyright royalties to SACEM (Société des Auteurs, Compositeurs et Éditeurs de Musique – the French copyright collection society).

Who is the organiser?

• If the orchestra organises its own concert (venue hire, publicity, ticketing), the orchestra is the organiser and must pay SACEM royalties
• If a municipality, another association or a festival invites the orchestra to perform, that external organiser is liable for the royalties

How does it work?

1. The organiser must declare the concert to SACEM at least 15 days in advance. An early declaration entitles you to a reduced rate (approximately 20% discount), so it is worth declaring as early as possible
2. After the concert, they submit the programme of works performed (titles, composers, publishers)
3. SACEM calculates the royalties based on the number of audience members, the ticket price and the repertoire performed
4. SACEM rates for an amateur orchestra concert are generally 8.80% (reduced rate) to 11% of ticket revenues, with variations depending on the nature of the event. Consult the SACEM rate schedules for your specific case

Reduced rates: SACEM offers preferential rates for free concerts, small venues and non-profit associations. Do not hesitate to contact your regional SACEM office.

Declare a concert on the SACEM website

The question is more complex than it seems, because you need to distinguish between the physical medium (the paper) and the copyright (the content).

Lending sheet music:

• Original purchased sheet music: you can temporarily lend them to another orchestra, just as you would lend a book. This is legal.
• Licensed digital sheet music: check the licence conditions (often limited to a single ensemble).

Selling sheet music:

• Original second-hand sheet music: you can resell your paper copies second-hand. The "exhaustion of rights" doctrine allows the resale of a legally acquired copy. This rule applies to physical paper copies. For digital or licensed sheet music, the exhaustion of rights does not apply; you can only resell them if the licence explicitly permits it
• Public domain sheet music: if the work is in the public domain and you have created your own edition (transcription, arrangement), you can sell or share it freely.

Legal solution for sheet music: some publishers offer "rental" licences or digital subscriptions allowing legal access to sheet music for a set period. Contact publishers for more information (Billaudot, Lemoine, Hal Leonard, etc.).

General rule: In France, photocopying protected sheet music is prohibited, even for personal use. Article L122-5 of the Intellectual Property Code excludes sheet music from the private copying exception.

Legal exceptions via SEAM agreements:

SEAM (Société des Éditeurs et Auteurs de Musique – the Society of Music Publishers and Authors) offers collective agreements that authorise reprography in certain cases (indicative 2024 rates):

• Brass bands, wind ensembles, marching bands, big bands: €99 to €308 incl. tax/year depending on size
• Choirs and vocal ensembles: €100 to €550 incl. tax/year depending on size
• Schools and conservatories: €4.12 to €6.86 excl. tax/student/year (teaching only)

Mandatory conditions: purchase at least one original copy, pay an annual fee, paper reproductions only, no sharing of copies.

Legal alternatives: sheet music rental, digital subscriptions, group licences from publishers (Billaudot, Lemoine, Hal Leonard, etc.).

Yes, an association can receive payment for a musical performance (concert, entertainment, private event). This payment forms part of the association's income.

Key points:

• This is not undeclared work: the association (legal entity) invoices a service to a client. Volunteer musicians are not individually paid in this context.
• Invoicing: the association must issue an invoice or fee note to the client (municipality, company, individual).
• Taxation: as long as this income remains ancillary to the main non-profit activity, the association retains its advantageous tax status.

Watch out for the limits:

• If commercial performances become the association's main activity, it may lose its non-profit status and become subject to commercial taxes (VAT, corporate tax).
• The "4P" rule (Product, Public, Price, Publicity) helps determine whether the activity remains non-competitive.

Several options exist for paying a conductor in an association:

1. Volunteering (no pay)

The conductor is a volunteer member of the association. They may be reimbursed for actual expenses (travel, sheet music) upon presentation of receipts, but do not receive any pay.

2. Standard employment (permanent or fixed-term contract – CDI or CDD)

• The association becomes an employer: URSSAF registration, payslips, social contributions.
• Total cost: approximately 1.5 to 2 times the net salary (employer and employee contributions).
• Obligation to apply the Animation Collective Agreement (ECLAT) or the Live Entertainment one depending on the activity. Check with a chartered accountant or the CMF which collective agreement applies to your orchestra, as this determines minimum rates and social obligations.
• Formalities: advance hiring declaration (DPAE), payslip preparation, monthly social declaration (DSN).

3. Chèque Emploi Associatif (CEA – Associative Employment Cheque)

• Simplified URSSAF scheme for small associations (fully digital at www.cea.urssaf.fr).
• URSSAF handles payslips and declarations. You only need to declare the hours worked.
• If the association uses CEA, it applies to all employees (global obligation, with exceptions: educational engagement contracts, project-based fixed-term contracts, temporary work).
• Ideal if the conductor works a few hours per week/month.
• Learn more about CEA

4. GUSO (Guichet Unique du Spectacle Occasionnel – Single Desk for Occasional Entertainment)

• Mandatory for occasional employment of performing artists (conductor, musicians, arrangers-orchestrators).
• Simplifies formalities: a single declaration for the contract (which serves as an employment contract), the payslip and contributions.
• Important limitation: beyond 6 performances per year, you must obtain an entertainment entrepreneur declaration (GUSO remains usable, but you must have the entrepreneur declaration)
• Learn more about GUSO

Option	Advantages	Disadvantages
Volunteering	Free, simple	Difficult to retain a skilled conductor
Employment / CEA	Social protection, stability	Formalities, high cost
GUSO	Simple for occasional work	Limited to performing artists

When you hire a professional musician to reinforce your orchestra for a concert, several options are available:

1. GUSO (recommended solution)

The Guichet Unique du Spectacle Occasionnel (Single Desk for Occasional Entertainment) is perfectly suited to this situation:

• You declare the artist online before the performance
• GUSO generates the contract and the payslip
• You pay in a single amount: net salary + contributions
• The artist benefits from social protection (intermittent performer status)

2. Fee through an intermediary structure

• Some musicians work through payroll umbrella companies or artist cooperatives
• You pay the structure, which passes payment on to the musician
• A practical solution if the musician does not have their own status

Approximate rate ranges: a professional musician typically charges between €85 and €200+ depending on: (1) applicable collective agreements, (2) experience/level, (3) region. Minimum legal rates (gross) are: ~€90 for rehearsal, ~€145 for ensemble performance. Consult the applicable collective agreement to comply with minimum legal rates.

Music associations can apply for public grants at various levels:

1. Municipal grants (the most common)

• Your local town hall is often the first point of contact
• Operating grants (annual support) or project grants (one-off support for a concert, a workshop)
• Amounts vary by municipality: from a few hundred to several thousand euros
• Applications usually submitted at the start of the calendar year (timeline varies by municipality)

2. Departmental grants

• The Departmental Council (Conseil départemental) may support cultural associations
• Often focused on specific projects (cultural mediation, rural outreach, young audiences)
• Contact the Cultural Affairs Department of your department for more information

3. Regional grants

• Regional Councils (Conseils régionaux) have culture budgets
• Often reserved for structural projects or those spanning several departments
• DRACs (Regional Directorates of Cultural Affairs) may also support certain projects

4. Music federation aid

• The CMF and departmental federations sometimes offer funding to their members
• Aid for purchasing instruments, organising workshops, conductor training

5. Private foundations

• Fondation de France, Fondation Orange, Fondation SNCF, local banking foundations...
• Thematic calls for projects (music, social cohesion, youth, disability)
• Check foundation websites for eligibility criteria

Yes, a 1901 Law association can receive donations from individuals (natural persons) and from businesses (legal entities).

Individual donations:

• No particular formality required to receive a donation
• If the association is of general interest, the donor can benefit from a tax reduction (see Taxation section)
• No amount limit, but large donations may require a declaration to the tax authorities

Corporate donations (patronage/mécénat):

• Companies can make donations in cash or in kind (equipment, skills-based volunteering)
• The company benefits from a tax reduction of 60% of the donation amount (up to 0.5% of turnover or €20,000). The reduction may be lowered to 40% for the portion of the donation exceeding €2 million per year
• Draw up a patronage agreement (convention de mécénat) formalising each party's commitments
• Be careful not to cross into commercial sponsorship: if the company expects significant advertising benefits in return, this is no longer a donation but a commercial service

Bequests and gifts:

• To receive bequests (by will) or inter vivos gifts, the association must have been registered for at least 3 years
• This is rare for amateur orchestras but remains possible

Yes, under certain conditions. Associations can organise ancillary fundraising activities, even if they have no direct connection to their musical purpose.

Lotteries and raffles:

• Traditional lotteries (quine, bingo): permitted without prior authorisation provided they comply with: (1) restricted audience (not open to the general public), (2) stakes under €20 per player, (3) a clearly stated social, cultural, scientific, educational or sporting purpose, (4) prizes in movable goods or services (no cash). Check with your town hall for any local restrictions
• Raffles: declare the planned issue capital to the town hall. If under €7,500: simplified procedure. From €7,500 to €30,000: justify your financial soundness and specific funding needs. Over €30,000: the opinion of the director of public finances is mandatory before the mayor can authorise it
• A town hall declaration is generally required before the event
• Prizes must be movable goods (no cash, except for traditional lotteries)

Other fundraising activities:

• Cake, crêpe and drink sales: permitted at occasional events (fairs, concerts). Pay attention to hygiene regulations.
• Car-boot sales, flea markets: possible, with a town hall declaration if open to the public
• Merchandise sales: T-shirts, CDs recorded by the orchestra, etc.

Beverage licence: to sell alcohol at an event, you must obtain a temporary beverage sales authorisation from the town hall. Ordinary associations can obtain a maximum of 5 authorisations per year, while approved sports associations can obtain 10. Other sectors (agricultural, tourism) have different limits. Sales are limited to group 1 and 3 beverages (non-alcoholic beverages and wines, beers, ciders).

A music association should take out several types of insurance to protect its activities:

1. Civil Liability (CL) – ESSENTIAL

• Covers damage caused to third parties (audience, concert venues, organisers) by the association or its members during activities
• Example: a music stand falls on a spectator, a musician spills coffee on the venue's equipment
• Cost: generally between €100 and €500/year depending on the cover. Basic plan: ~€100/year. Extended plan (CL + equipment): €250-400/year. CMF members often benefit from negotiated rates from ~€100. Get several quotes to compare
• Effectively mandatory: most venues and organisers require it
• Important: When taking out insurance, make sure the contract specifies that "officers, employees, volunteers and members are considered as third parties to each other". This clause is crucial for covering accidents between members of the association

2. Premises and equipment insurance

• If the association owns or rents dedicated premises, take out a multi-risk premises policy
• Covers instruments belonging to the association (theft, fire, water damage)
• Note: musicians' personal instruments are generally not covered (they must take out their own insurance)

3. Individual accident insurance (optional but recommended)

• Covers bodily injury suffered by members during the association's activities
• Useful because Social Security does not cover everything (rehabilitation costs, partial disability)
• May be offered as an option in the CL contract

4. Directors' liability insurance (optional)

• Protects officers (president, treasurer) against personal claims
• Useful if the association manages significant amounts or employs staff
• Particularly important: Certain officers may be prosecuted criminally in the event of a serious accident resulting from gross negligence or manifest breach of safety obligations. Criminal liability can entail prison sentences (up to 3 years) and substantial fines (up to €45,000)

Specialist insurers: APAC (Insurance for Cultural Activities), MAIF, MACIF, MAE, or specialist association brokers. Get several quotes to compare.

The question of liability depends on who is the victim and the cause of the accident.

Accident involving a member (musician):

• If the accident is due to fault on the part of the association (defective equipment, dangerous premises), the association's civil liability may be engaged
• If the accident is a personal accident without any fault on the part of the association (fainting spell, fall without external cause), the association is not liable
• The injured member is covered by Social Security (if under the general scheme or RSI), supplemented by their individual accident insurance if they have one
• The individual accident insurance taken out by the association (if it exists) may supplement the coverage

Accident involving a third party (spectator, external volunteer):

• The association's civil liability is engaged if the accident is due to an organisational failure or a member's fault
• It is the association's CL insurance that steps in to compensate the victim
• Example: a poorly secured cable causes a spectator to trip → association's CL

Criminal liability:

• In the event of a serious accident (death, serious injury), a criminal investigation may be opened
• Officers can be personally prosecuted if they committed a fault (gross negligence, deliberate endangerment)
• Hence the importance of directors' liability insurance and compliance with safety standards

The use of premises (municipal hall, music school, church, community centre) must be formalised by a written agreement to protect both parties.

Essential elements of the agreement:

• Identification of the parties: the user association and the owner/manager of the premises
• Description of the premises: address, floor area, equipment provided
• Duration: period of validity, conditions of renewal or termination
• Hours of use: days and time slots reserved for the orchestra
• Financial terms: free provision, contribution to costs, rent
• Responsibilities: who is responsible in the event of damage, theft, accident
• Insurance: obligation for the association to take out CL insurance, certificate to be provided
• Inventory: contradictory (signed by both parties) with photographs or video of the initial and final state, deadline for reporting damage (24-48 hours), clearly assigned responsibility in case of accident or damage
• Internal rules: rules of use, prohibitions (smoking, alcohol, noise after certain hours)

Types of agreements:

Type	Description	Precautions
Free provision	Loan of premises without financial consideration	Clearly define responsibilities and maintenance
Precarious occupation agreement	Occupation revocable at any time	Provide a sufficient notice period
Associative lease	Formal rental with rent	Check compliance with the Civil Code