Indexing metadata

Tapping the Culturati: An Underexploited Source of Private Finance for the Arts in Ireland


 
Dublin Core PKP Metadata Items Metadata for this Document
 
1. Title Title of document Tapping the Culturati: An Underexploited Source of Private Finance for the Arts in Ireland
 
2. Creator Author's name, affiliation, country Timothy King; Ireland
 
3. Subject Discipline(s) Cultural Policy; Philanthropy; Economics; Fundraising
 
3. Subject Keyword(s) cultural subsidy; tax relief; philanthropy
 
4. Description Abstract The paper asks why cultural organizations in Ireland, in contrast to the UK, raise so little finance from private individuals, and in particular from those who go regularly to live performances or to galleries and museums. The rationale for cultural subsidies, including the offer of relief from income tax on the value of individual donations is reviewed and accepted. Income tax relief in Ireland has several unique features which probably explain why it has been such a limited source of finance. These include the high minimum value required for a donation to be eligible for tax relief, the administrative complexity of reclaiming tax on behalf of PAYE taxpayers, and the very restrictive interpretation of the tax legislation that is applied to determine a donation’s eligibility. Ways of overcoming these obstacles, in the light of changes announced in the December 2012 budget, are suggested. In particular, cooperation among cultural organizations could both facilitate the reclamation of income tax on donations and carry out cost-effective fundraising campaigns.
 
5. Publisher Organizing agency, location University College Dublin
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2013-10-07
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF
 
10. Identifier Uniform Resource Identifier http://culturalpolicy.ie/index.php/ijamcp/article/view/6
 
11. Source Title; vol., no. (year) Irish Journal of Arts Management and Cultural Policy; Vol 1 (2013)
 
12. Language English=en en
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions

Permissions & copyright

It is the author's role to obtain the original illustrations and copyright permission for any proprietary text, illustration, table, or other material, including data, audio, video, film stills, and screenshots, and any supplementary material you propose to submit. This applies to direct reproduction as well as “derivative reproduction” (where you have created a new figure or table which derives substantially from a copyrighted source). The reproduction of short extracts of text, excluding poetry and song lyrics, for the purposes of criticism may be possible without formal permission on the basis that the quotation is reproduced accurately and full attribution is given.

The Journal will not pay for illustrations and the responsibility of obtaining reproduction clearance rests with the contributor. All costs for reproduction rights are the responsibility of the author. Once a submission is accepted, contributors should immediately begin to request pictures and permissions. As the Journal is a non-profit-making scholarly journal, contributors should try to negotiate a reduced fee for illustrations and reproduction costs. Copies of permission letters should be sent along with the final submission of the manuscript. Please contact the editors for permission letter templates.

Author copyright & open access

The Journal uses the open access system of publishing, and we are committed to the free dissemination of published scholarship. Copyright of articles resides with the authors, but they must allow users to copy, use, distribute, transmit, and display the work publicly and to make and distribute derivative works, in any digital medium for any responsible purpose, subject to proper attribution of authorship.

Authors are further encouraged to post versions of or links to their articles in open access repositories, or on individual or departmental websites, noting the Journal as the original place of publication.