WILL BUSINESSES EVER BECOME LEGITIMATE PARTNERS IN THE FINANCING OF THE ARTS IN FRANCE?

Abstract

The aim of this article is to critically assess the content and rationale of the French 2003 law on private patronage and foundations. More specifically, it investigates the extent to which this law can truly encourage companies to become more involved in arts support. Before reviewing and explaining the major aspects of the reform and the advantages it is meant to bring to corporate donors, a short historical account is offered to demonstrate that even though the involvement of the private sector in the support of the arts has been on the agenda of various Ministers of Culture over the last forty years, the development of adequate and effective measures to encourage such an involvement has been difficult and erratic and, above all, has been met with little success. The third part of the article questions the relevance of a law largely based on tax reductions to support the arts in France and wonders whose interests it will really serve.

KEYWORDS:

• art
• patronage
• business
• law
• tax incentives
• France

Notes

1. French legislators make a distinction between “mécénat” (patronage) and “parrainage” (sponsorship). In the case of “mécénat”, the returns companies expect from their donation must be markedly disproportionate in value in comparison with the donated sums. The measures presented in this article only deal with patronage.