« In my “work of remembrance” I put all my effort, as we all should, into young people. To show them the horrors they could be lead to, as many of their forebears were. To show what happens when there is inaction in the face of injustice, exclusion and barbarity. In this ‘“work of remembrance” we must also remind young people that the executioners were ordinary people, just like any of us. So, we must be vigilant as to how we respond to others, so we do not in turn become their executioners. » 


Agreement of general interest

The association “Les Enfants des Sam” (The Children of Sam) has sought recognition as an association of ‘general interest’ from the General Directorate of Public Finances. Meaning the association can provide tax receipts for people who make donations and/or who join and subscribe to the association, under the conditions laid out in the Code général des impôts (CGI) (The General Tax Code)

Code Général des Impôts

La Direction départementale des finances publiques des Hauts-de-Seine (The administration of public finance for the Hauts-de-Seine region) recently, on 22 November 2107, informed our president that the association, in recognition of its objectives as an association and its status, is eligible to come under the CGI and is thus able to receive donations and to deliver tax receipts for tax reductions. It is recognised under the heading of ‘general interest’.


It has been found that the Enfants de Sam Association, working in the area of remembrance, and being involved in educational activities, is eligible for philanthropic status and can supply tax receipts for any donations it receives.

Under section 1b of Article 200, and 1a of Article 238A of the CGI, donations and spending for the benefit of certain general interest organisations allow private individuals to claim tax reductions equal to 66% of the amount spent, with a limit of 20% of taxable income and for companies a tax reduction equal to 60%  on amounts spent, limited to 5% of turnover.

  • File name: Membership form
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