In https://www.associations.gouv.fr/IMG/pdf/reglt_2018-06_association.pdf ( from 2018 and applicable currently), it's written "870 dons en nature" and "875 Bénévolat".
Eventhough in other documents from this official web site, it's still the opposite:
- https://www.associations.gouv.fr/IMG/pdf/plan_comptable_assoc.pdf (from 2004) have in page 9:
Répartition par nature de ressources
870 – Bénévolat
871 – Prestations en nature
875 – Dons en nature
➛ au crédit du compte « 870. Bénévolat », la contribution ;
Most of google searches yield "875 dons en nature" / "870 Bénévolat", but let's follow this newer document.