Specific, highly incentive measures have been taken in favour of the dissemination of live performances and contemporary art exhibitions, accessibility to disabled audiences of private historical monuments, and research and arts education institutions.
 

Private historical monuments

The Finance Act for 2007 (Art.10) amended Article 200 of the CGI as well as the articles of the Heritage Code relating to the Heritage Foundation, in order to apply the Corporate Sponsorship Tax Reduction to donations made by individuals restoration and public access works of private historical monuments. Under the scheme, donations to the Heritage Foundation or any other approved foundation or association will be eligible for a tax reduction, for businesses and individuals, provided that the monument benefiting from it is kept by its owner and open to the public "for at least ten years".
 

See about it : IMC Article 200-2 bis
Related documents : BOI 5 B-21-07, no. 133 of 31 December 2007; Decree no. 2008-195 of 27 February 2008; Decree of 27 February 2008 laying down the conditions for opening historical monuments to the public
 

Performing arts and contemporary art exhibitions

There are specific favourable provisions live performance and contemporary art exhibitions : they concern public or private bodies whose management is disinterested, whose main activity is the presentation to the public of dramatic, lyrical, musical, choreographic, film and circus works, or the organization of contemporary art exhibitions. The 2007 Amending Finance Act, Article 23, amended Article 200 of the CGI to allow these organizations to benefit from the patronage of individuals (66% tax reduction of the amount of the donation) even if they are subject to VAT and other commercial taxes.
 

See about it : IMC Article 200-1-e
Related documents : BOI 4 C-5-04, No. 112 of 13 July 2004