Xavier DELSOL is the founder and co-head of the Non-Profit Organizations Department.

He has developed recognized expertise in both advisory work and litigation in :

  • taxation of associations and non-profit organizations
  • organization, management and restructuring of associations and non-profit organizations
  • collective worship law
  • tourism law
  • sports law
  • culture law
  • education law
  • patronage and sponsorship.

He works primarily for associations, foundations, endowment funds, mutual structures, professional and trade union organizations and congregations.

Xavier DELSOL has a DEA postgraduate qualification in Law and Political Science, a DEA postgraduate qualification in History and a specialization in Tax Law.

He founded Editions JURIS SERVICE (now incorporated into the DALLOZ Group – Francis LEFEBVRE Editions), the journal Juris Associations (where he was editor-in-chief for twenty years) and the journal Tourisme & Droit. The founder of the law firm JURIS ASSOCIATIONS CONSEILS, he is a cofounder of DELSOL Avocats.

He is the author or co-author of several books, including Mécénat et Parrainage, Ed. JURIS SERVICE/AGEC, Mémento Associations, Ed. Francis LEFEBVRE (first to eleventh edition), Le régime fiscal des associations, Ed. JURIS SERVICE, fourth edition 1998, Fiscalité des associations, Ed. DALLOZ/JURIS, DALLOZ Associations - Feuillets mobiles, Editions DALLOZ, Droit des cultes - Personnes, activités, biens et structures, Ed. DALLOZ, Les Fondations reconnues d’utilité publique et d’entreprise, Ed. JURIS SERVICE, Le code des associations, Ed. JURIS SERVICE, Logiciel d’actes associations, Ed. LGDJ 1993 (and CD Rom), and L’audit de l’association, Ed. JURIS SERVICE.

He has been a lecturer at Paris IAE (PARIS I University, Pantheon Sorbonne) and Saint-Denis de La Réunion University of Law for the master’s degree in Engineering and Management of Associations (which he cofounded) for over fifteen years, and has also lectured at Aix-Marseille III Faculty of Law for the master’s degree in Secularism and Collective Worship Law and the DESU postgraduate qualification in Engineering of Non-Profit Structures, and at HEC for the master’s degree in Alter Management.
He regularly chairs training and conferences on these subjects.

He has been Collection Manager (Law and the Community-oriented Economy) at Editions BRUYLANT/LARCIER since 2011.

He has been a member of the expert committee of the Institut PASTEUR’s Philanthropic Trusts think tank since it was founded.

He was a local politician (deputy mayor from 1983 to 1989).

Xavier DELSOL was elected by his peers as one of the Lawyers of the Year 2022 in « Tax Law » by Best Lawyers and as one of the Lawyers of the Year 2023 in « Non-Profit / Charities Law » (in partnership with Les Echos).
He was also elected as one of the Lawyers of the Year 2022 in « Non-profit organizations » and in « CSR » by Le Monde du Droit (Palmarès du Droit 2022).


In France, the tax control of organisations of general interest has been recently largely reinforced

In order to benefit from the French tax reduction for sponsorship (up to 60% of the amount of the donation for legal entities and 66% for individuals, subject to certain taxable income limits), all donors, including henceforth legal entities, must be able to present tax receipts attesting to the reality of their donation at the request of the...


Best Lawyers 2023 ranking

DELSOL Avocats is delighted with the individual ranking of 21 of its lawyers in the The Best Lawyers ™ in France ranking, especially as it reflects the recognition of our peers. Jeanne BOSSI MALAFOSSE Biotechnology and Life Sciences Practice Privacy and Data Security Law Benoît BOUSSIER Construction Law Séverine BRAVARD Banking and Finance...


Legal structuring of the resources and governance of the "2050" investment fund

Xavier DELSOL and Arnaud LAROCHE assisted the « 2050 » investment fund in the legal structuring of the resources and governance of a non-profit entity (« 2050.Commons ») dedicated to the financing of open strategic resources, backed by a evergreen fund. The implementation of these legal and regulatory innovations reinforces the « 2050 » ecosystem...