Incentives for Cultural Projects (Fiscal Incentive or Patronage) – mechanism of the National Program of Support to Culture.
(i) to open up free access for all to sources of culture and the full exercise of cultural rights; (ii) to promote and stimulate the regionalization of the Brazilian cultural and artistic production, with the enhancement of human resources and local content; (iii) to support, appreciate and diffuse the entirety of the cultural manifestations and its creators; (iv) to protect the cultural expressions of the groups that make up the Brazilian society, who are responsible for the pluralism of national culture; (v) to safeguard the survival and flourishing of the ways of making, doing and being of Brazilian society; (vi) to preserve tangible and intangible assets of the Brazilian historical and cultural heritage; (vii) to develop international awareness and respect to cultural values of other peoples or nations; (viii) to stimulate the production and diffusion of cultural assets of universal value, creators of knowledge, culture and memory; (ix) to prioritize the country's own cultural product.
Nation-wide public policy created in 1991 based on the mechanism of fiscal revenue waiver by the State. The federal government allows people or businesses opt for the application of portions of their Income Revenue Tax, as donation or sponsoring, toward direct support of cultural projects or in the form of contributions for the National Culture Fund. Modalities: Incentive to cultural and artistic training: includes grants for research, studying and working either in Brazil or abroad, to authors, artists and technicians; awards for creators, authors, artists, technicians and their works, movies, music concerts, theater performances in festivals and contests in Brazil; implementation and maintenance of formation and refresher courses for culture personnel in non-profit education venues; Fostering cultural and artistic output: production and preservation of music records, videos, movies and other forms of audiovisual reproduction; publication of works concerning human sciences, letters and the arts; exhibitions, art festivals, drama, music and folklore productions; coverage of transportation expenses and insurance of objects of cultural value destined for public exhibition in the country and abroad; exhibitions, art festivals and plays or similar; Preservation and diffusion of artistic, cultural and historical heritage; restoration of works of art and movable and immovable assets of acknowledged cultural value; protection of folklore, crafts and national popular tradition; Reinforcement of knowledge about cultural assets and values: public distribution of tickets to cultural and artistic performances; surveys, research and studies in the areas of culture; provision of resources for cultural foundations and funds with specific ends or for museums, libraries, archives or other cultural entities; Support to other cultural and artistic activities in the country and abroad; hiring of services for the elaboration of cultural projects.
To increase the amount of resources destined for the culture sector and to diversify funding possibilities, by means of private initiative participation, as well as the business market and the citizens by bringing resources into the culture field.
Between 2012 and 2015, the Federal Government has invested 965,035,878.10 USD, via waiver of revenue (Source: System of Support to the Culture Incentive Laws, in 15 June 2015). For more details, see Additional Annex I.