Article 125
Deduction for Donation:
"The taxpayer has the right to reduce from income the amount of the donations made during the year or tax period to: Non-Profit Foundations, whose social purpose and activity correspond to the development of ecological and environment protection (the amount to reduce for this concept in no case can be superior to 30% of the liquid income of the contributor determined before subtracting the amount of the donation).

Article 126-3
Deduction for investments or donations to projects for scientific or technological development or investigation:
The artificial persons who contribute income tax and invest or donate to projects for investigation or development of activities qualified by the national council of science and technology as of scientific or technological character, have the right to reduce from their income 120% of the amount invested or donated during the tax period in which the investment or donation was made.