What is the Charter of Cultural Patronage?
The Charter of Cultural Patronage is:
- One reference tool Recalling the legal framework for sponsorship and good practice in this area;
- One solid basis for negotiations engaged with patrons and the elaboration of your conventions sponsorship (to which it may be annexed);
- One model which any cultural structure can be inspired to create and adapt its own charter to its specificities.
It was developed by the Ministry of Culture’s sponsorship and taxation mission in dialogue with national, territorial and associative cultural operators, as well as with the representative bodies of patronage and foundations. It has been reviewed by the department’s tax legislation directorate in charge of the budget. It is based on current legislative and regulatory texts as well as on the accumulated experience in administration and cultural institutions.
It is regularly updated takes account of recent developments tax legislation and doctrine, practices and specificities cultural actors, in particular public actors who may be subject to specific rules (e.g., public procurement).
For whom a Charter of cultural patronage?
The Charter of Cultural Patronage is addressed to all the actors of patronage whether they are patrons or beneficiaries.
Why a Charter of Cultural Patronage?
Beyond the tax system governed by the General Tax Code, sponsorship is above all a partnership relationship, a meeting between private, public or associative actors who share common values, objectives, missions of general interest.
Thus the Charter of Cultural Patronage allows you to:
- Clarify your approach sponsorship (in particular in relation to sponsorship);
- Play by the rules and the good practices in the matter
- Consolidate and secure your partnership relationship and your respective commitments;
- Promoting an ethical vision and ethical of this relationship;
- Position yourself as a responsible actor
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