Article 9 of the Italian Constitution states: “The Republic promotes the development of culture and scientific and technical research. Protects and enhances the historical and artistic heritage of the nation. ” This article highlights the importance of promoting and tularemia the culture of our country and for this reason the state allocates funding for those who invest in this sector. There are different types of public funding for cultural organizations, let us look at the principles.

A Cultural Association is a private non-profit organization that commits its financial resources for cultural, educational and religious. In general, according to Italian law, for all those who invest in culture by the state of tax deductions , the value of which varies depending on who invests. If a company is to invest tax deductions can be up to 100%, while, if at supporting culture are non-profit organizations or private individuals, the tax benefits can reach 19%. Important support is addressed to the scope of the show, in particular the cinema and the theater, and to libraries and non-governmental archives of great cultural value.


In particular, under Article 14 of Law 153/94, tax benefits are granted to the national associations of the sector recognized by the ministry and each Italian municipality shall issue regulations for the management of funds allocated to the associations. In general, in every region and town of Italy, the regulation provides that the cultural association, legally recognized, must present required to receive these funds , and also presented the project under which the association intends to operate in the field of social . This project is examined by the competent bodies of the municipality and, if approved and deemed valid, will receive funding.

This funding will be presented, as already mentioned, in the form of tax breaks, but also in the form of liquidity facilities granted to associations or you presents form of a concession premises to accommodate the activities promoted by the associations themselves. They are often made ​​available by the municipalities of large rooms that are intended to accommodate more cultural associations , divided between them.