Abstract
Museums and cultural heritage are a specific sub-sector of creative industries. Usually, legal entities in this sector operate as an NPO or charity. Many countries apply tax incentives for charities, benefitting this sector. The best-known example of such incentives is probably tax incentives for donations. It is often stated that the USA’s incentive is most generous in this regard; however, as this chapter will show, this assumption does not seem to be correct. Other incentives are tax exemptions for charities and tax incentives for volunteers . Important incentives for museums and archives are the ability to pay taxes with art and heritage objects as well as the wealth tax exemption of objects given on loan. A specific sub-sector of the cultural industries, businesses specialized in restoring and maintaining heritage, benefits from tax incentives that several countries provide to private owners of heritage buildings and objects.
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Notes
- 1.
Article 3(1)(l) CA.
- 2.
Political parties are included under article 5b(3)(j) AWR, furtherance of the democratic legal order.
- 3.
For example, in the USA § 501(c)(3) IRC explicitly excludes intervening in any political campaign.
- 4.
For example, the UK explicitly mentions amateur sports in article 3(1)(g) CA as does the USA in § 501(c)(3) IRC and Japan in point 4 of the schedule attached to article 2 NPO Law.
- 5.
Article 3(1)(f) CA.
- 6.
§ 52(2)(5) and (6) AO.
- 7.
Point 4 of the schedule attached to article 2 NPO Law.
- 8.
Tweede Kamer, vergaderjaar 2015–2016, 34 300 VIII, nr. 2, p. 23.
- 9.
http://www.daargeefjeom.nl/. Accessed 23 July 2015.
- 10.
§ 170(b) IRC.
- 11.
§ 10b(1) EStG.
- 12.
Article 6.39 IB.
- 13.
Article 2.10 IB.
- 14.
Article 6.34 and 6.38 IB.
- 15.
Article 200(1) CGI.
- 16.
http://www.taxtips.ca/filing/donations/tax-credit-rates-2015.htm. Accessed 23 July 2015.
- 17.
Act CXXVI/1996 on the Use of Specified Amount of Personal Income Tax in Accordance with the Taxpayer's Instruction and Bullain (2006).
- 18.
Section 337–340 of the Law of 23 December 2005 n. 266 (Legge finanziaria l’anno 2006).
- 19.
Section 47 of law n.222 of 20 May 1985.
- 20.
Sections 413–430 ITA.
- 21.
Section 418 ITA.
- 22.
Subdivision 30-A ITAA.
- 23.
http://arts.gov.au/funding/tax/cgp/about. Accessed 28 July 2015.
- 24.
The list of approved valuers is posted on the internet and regularly updated: http://arts.gov.au/sites/default/files/funding/tax/cgp/List-of-approved-valuers-May-2015.pdf. Accessed 28 July 2015.
- 25.
All forms and certificates can be found on http://arts.gov.au/funding/tax/cgp/forms. Accessed 28 July 2015.
- 26.
Schedule 14 FA12.
- 27.
Schedule 14 FA12, Section 22.
- 28.
Directive 2001/84/EC of 27 September 2001.
- 29.
http://edo-tokyo-museum.or.jp/en/information/. Accessed 23 July 2015.
- 30.
http://hart.amsterdammuseum.nl/31611/nl/vrijwilligers. Accessed 23 July 2015.
- 31.
Article 2(6) LB and article 3.96(c) IB.
- 32.
Article 6.36(1) IB.
- 33.
Article 9(1) (h) Vpb.
- 34.
Section 230 IHTA.
- 35.
Article 1716 bis CGI and article 384 of the annex of the CGI.
- 36.
Article 1716 bis CGI.
- 37.
http://www.museepicassoparis.fr/collections/presentation/. Accessed 28 July 2015.
- 38.
Section 176, paragraph 2(c)(i) FA95 and Section 1003 paragraph 2(c)(i) TCA.
- 39.
Article 67(3) SW.
- 40.
Section 1003 TCA.
- 41.
Article 6.31 IB. The government has proposed to abolish this incentive for efficiency reasons.
- 42.
Article 15(1)(g) TUIR.
- 43.
Article 100(2)(e) TUIR.
- 44.
§ 7i EStG.
- 45.
§ 10g EStG.
- 46.
Article 38(1)(b) LIS.
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Hemels, S. (2017). Tax Incentives for Museums and Cultural Heritage. In: Hemels, S., Goto, K. (eds) Tax Incentives for the Creative Industries. Creative Economy. Springer, Singapore. https://doi.org/10.1007/978-981-287-832-8_7
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