Manual donations are understood to mean any sum of money (regardless of the amount or method of payment, e.g. cheque or transfer) and/or any piece of furniture whose transfer of ownership does not require a notarial deed (unlike what would be the case for real estate, a business, a legacy, etc.). Any declared and published association can receive manual donations without any special authorisation (unlike donations and legacies which can only be received by associations with « great legal capacity » such as Associations Recognised as being of Public Utility).

However, only some of them can benefit from the patronage regime and enjoy tax advantages. Only payments made with a liberal intention, i.e. without any direct or indirect consideration for the benefit of the author, are eligible for tax benefits (this is what distinguishes sponsorship from patronage or sponsoring, which is part of a commercial and image approach; in practice, the distinction is not always easy to make).