Lionel DEVIC


Lionel DEVIC


Culture/heritage, social entrepreneurship, social business, CSR, community-oriented economy, taxation, education, collective worship

The co-head of the Paris-based team specializing in non-profit sector organizations, Lionel DEVIC has developed recognized expertise in the following specific areas :

  • reorganizing the activities and assets (particularly property) of non-profit organizations (merger, mutualization, division into subsidiaries)
  • incorporating complex groups, whether or not they belong to the community-oriented economy, implying the coexistence of separate legal entities (associations, non-commercial and commercial companies, local authorities)
  • creating foundations and numerous endowment funds
  • optimizing company and asset transfers (shareholder endowment funds, incorporation of tools for holding philanthropic capital)
  • developing additional financing methods (shared return funds, mutual investment funds, UCITS, private equity).

In this framework, he works primarily for associations (general interest, professional, religious, etc.), foundations, endowment funds and congregations.

When handling his cases, he strives to propose and/or prompt effective strategic thinking (benchmarks, audits, etc.), making it possible to anticipate development opportunities.

After graduating with a master’s degree and DEA postgraduate qualification in Business Law (Jean MOULIN LYON III University), he joined DELSOL Avocats in February 1999.

For several years, he was head of the tax section of the journal Juris Associations and specialist editor of the journal Tourisme & Droit (Editions JURIS, DALLOZ Group).

He has published the practical guide Fonds de dotation in the Juri’Guide collection (Editions JURIS, DALLOZ Group, 2009) and is director of publication of the first free website on endowment funds,

He works as a trainer for DALLOZ/JURIS, EFE, IFROSS and FIDUCIAL, and as a lecturer for the two-year master’s degree in Art and Heritage Market Law (PARIS II PANTHEON ASSAS University).

With a passion for educational issues, finally, he is the founder and chairman of a state-approved housing foundation.


PRESS RELEASE - DELSOL Avocats assisted Jasmin Capital on the creation of their endowment fund

DELSOL Avocats assisted Jasmin Capital, a private markets investment advisor and sales agent founded in 2011, on the creation of their endowment fund Jasmin Capital were keen to build a structured framework for their philanthropic initiative and federate their staff around issues of common concern. The non-profit organisations it will...


PRESS RELEASE - DELSOL Avocats launches its annual endowment fund competition

1st July 2020 - As every year since 2009, DELSOL Avocats launches a call for projects to select the winners of its endowment fund competition. In 2020 the prizes will amount to a total of 35 000€ Created in February 2009, the DELSOL Avocats endowment fund is one of the first created in France. Its purpose is to support the firm’s corporate...


In its December 2017 issue, Magazine des Professions Financières publishes an interview with Lionel DEVIC on the relevance of foundations in terms of tax exemption.

In an interview for the December 2017 issue of Magazine des Professions Financières, Lionel DEVIC looks at the different types of foundations and their benefits for businesses and entrepreneurs. As companies seek to further develop their philanthropy, using the legal structure of a foundation gradually becomes necessary. In the December 2017...