Sponsorship is a very strong cultural and economic issue. At the national level, it represents a contribution of nearly 3.5 billion euros per year in the form of donations by companies to associations and local authorities and nearly 5 billion for individuals. Cultural patronage amounts to around 500 million euros per year. After several incentive laws (the 1st law on patronage of 1987, the 1990 law on foundations, the 2002 law on museums), patronage is now based on the law of 1 August 2003, The Aillagon Law, which encouraged the growth of patronage in France by doubling tax benefits and making procedures more flexible. The implementation of this law was accompanied by tools and the handling of the file by professionals within the State and representatives of civil society (CCI, accountants, notaries and lawyers), signatories of agreements with the Ministry of Culture renewed for 5 years in November 2015.
Sponsorship is based on a series of laws and regulations. With the law of 1 August 2003 on sponsorship, associations and foundations, the State has affirmed its desire to promote the practice of patronage, through a tax incentive.
The principle is simple: any individual or company can make a donation to an association, a cultural foundation - of general interest - or a public authority. The amount of this donation - for a company - is capped at 0.5% of its turnover. The advantage for her is the tax relief, since 60% of the amount of the gift is deductible from the amount of the tax.
Counterparties must not exceed 25% of the donation amount.
For an individual, the tax reduction is equal to 66% of the amounts paid, withheld up to 20% of taxable income. Counterparties are limited to EUR 65.
Sponsorship can take different formses
It may consist of a contribution of cash, a contribution in kind or a patronage of competence (provision of know-how).
Because culture is an essential asset of the attractiveness of a territory, cultural patronage is a privileged domain for companies. A creator of social ties and solidarity, cultural philanthropy is a vehicle for development for companies that commit to it by giving them additional assets to succeed in their operations and mobilize their employees.
The sponsorship approach presupposes that the project leader associates the company with his project, establishes a partnership relationship with it and meets its expectations, notably through the promotion of its image. Finding patrons is an important issue for cultural structures.
The DRAC’s sponsorship mission accompanies project leaders in the preparation of research files for private funds. It helps them to acquire an effective strategy of approach to the enterprise by developing for example the patronage of competence or in kind. She is involved in many cultural masters (IEP Grenoble, UM1, UM3) and supports the approach of the Local Support System (DLA). It multiplies initiatives to create collection structures for the benefit of culture in connection with the network of signatories of agreements (CCI, accountants, notaries and lawyers).
Also to read
From this page you can access the following sections:
- The partners of the DRAC
- Patronage in Occitanie
- Steps in practice
- What is patronage?
- The benefits of patronage
- Structures for raising funds
Responsible for communication and sponsorship
Tel. 04 67 02 35 21