Objections to the proposed legislation on tax incentives for cultural donations

https://www.neme.org/blog/proposed-legislation-on-tax-incentives

An objection that was agreed upon, jointly written, and co-signed by 73 non-profit Cypriot cultural organisations regarding Article 9 of the tax reform, which focuses on donations from the private sector to cultural organisations.

To:
The Minister of Finance Mr. Makis Keravnos

CC:
Deputy Minister of Culture Dr. Vasiliki Kassianidou
House of Representatives
General Director of the Deputy Ministry of Culture Ms. Emmanuela Lambrianidi
Department of Contemporary Culture of the Deputy Ministry of Culture
Co-signing organisations

Having read the proposed law on tax incentives for cultural donations, we believe that the proposed amendment to Article 9, which states, among other things, that “donations or contributions made to cultural foundations approved by the Deputy Minister of Culture on terms or conditions determined by the Council of Ministers” is incomplete and problematic.

Our proposals:

A. Donations to organisations

  1. In addition to the cultural foundations mentioned in the current legislative proposal, all non-profit cultural associations, companies, etc., which constitute more than 92% of active non-profit cultural organisations, should also be included. Below, we refer to non-profit cultural “foundations, associations, companies, and so on” as “organisations.”
  2. The law must clearly define the term “non-profit cultural organisation.”
    We consider non-profit cultural organisations to be those that explicitly state in their statutes that their primary activity is non-profit research and study of culture and/or the organisation and/or production of non-profit cultural activities.
    Activities may include, among others: exhibitions, screenings, performances, literature, poetry, artistic productions, artist residencies, publications, lectures, seminars, conferences, workshops, of cultural content etc.
  3. We propose that a legal framework be drawn up that clearly describes the “terms or conditions” so that they do not depend on, and do not burden, the Deputy Minister of Culture or the Council of Ministers. (See point 2).
    We propose that the registrars record and declare which organisations meet the criteria as described in point 2.
  4. We believe that it is not appropriate to create a new approval process by the Deputy Minister and/or the Council of Ministers, given that cultural organisations already undergo an approval process by the registrars of companies, associations, and foundations.
    When an organisation’s statute explicitly states that it is non-profit, that its priority is culture, and that it is approved by the relevant registrar, that organisation should be automatically eligible. (See points 2 and 3).
  5. The process must be legal rather than political. Approval of organisations by the Deputy Minister of Culture or the Council of Ministers carries the risk of politicising the process, a possibility that must be ruled out. (See point 4).
  6. Non-profit cultural companies should be exempt from any reinstatement of charges for companies.
  7. Monetary donations to non-profit organisations should be exempt from any tax burden on the organisations.
  8. We agree that it would be appropriate for the Deputy Ministry of Culture to maintain a continuously updated comprehensive list available online that includes, as far as possible, all relevant organisations. It should be made clear, and stated on the webpage, that this list is not exclusive or exhaustive and that it is intended as an incomplete index for interested sponsors.

B. Donations to the state

  1. Consideration should be given to exempting private donations to state events, co-productions, and co-organisations such as festivals, the Venice Biennale, etc., and other subsidised cultural events organised by the Department of Contemporary Culture of the Deputy Ministry of Culture.

C. Disclaimer

We note that these proposals were not drafted by lawyers or legislators, but by the majority of existing active, non-profit cultural organisations that will be directly affected by the law. We understand and accept that our proposals will need to be reworded, but we ask that their spirit of inclusivity be preserved.

It is understood that the co-signing organisations consider that donations from the private sector to them will not be a precursor to the discontinuation of state subsidies, which must be increased to at least the average level offered by other countries in the European Union.

Co-signed by the organisations

  1. ABR – ALTERNATIVE BRAINS RULE
  2. Actus Anima
  3. Alpha Square Organisation Ltd
  4. Art Seen Projects
  5. ArtosHouse (360 Innovation Culture)
  6. Atlantis Culture
  7. Brave New Culture
  8. CN Dance Lab
  9. CVAR
  10. Campos Culture and Arts
  11. Cathrine
  12. Celadon Center for the Arts
  13. D6 CULTURE EU
  14. Dance Gate Lefkosia – Cyprus
  15. ECHO ARTS LIVING ARTS CENTRE
  16. EKATE
  17. Fresh Target Theatre Ensemble Productions Ltd
  18. Graphic Stories Cyprus
  19. Ideogramma – Cyprus
  20. International Association of Photography & Theory IAPT
  21. Interstellar Institute
  22. Korai Project Space
  23. LARNACA BIENNALE
  24. M.A.M.A contemporary
  25. Me Meraki Artist Residency
  26. NeMe
  27. Nothing to Declare
  28. PELMA (Projects Εmbracing Love Motivated Art)
  29. Phaneromenis 70
  30. Point Centre for Contemporary Art
  31. QUEER WAVE
  32. Rooftop Theatre Group
  33. SIMIO5
  34. Sic. Contemporary Culture
  35. Sotto Voce CA
  36. Space of Tapes
  37. The Island Club
  38. TrakArt Κέντρο Ανάπτυξης Πολιτισμού
  39. Urban Gorillas
  40. Visual Voices
  41. aRttitude
  42. bytheway Productions
  43. pitcherzzz
  44. Ένωση Σκηνοθετών Κύπρου
  45. Όαση Χώρος Οπτικού Πειραματισμού
  46. Αμφίδρομο Χοροθέατρο
  47. Ασώματες Δυνάμεις ομάδα χορού
  48. Βιβλιοτρόπιο
  49. Θκιο Ππαλιές (P.S. Artist Led Projects)
  50. ΙΔΡΥΜΑ ΝΙΚΟΣ ΚΟΥΡΟΥΣΙΗΣ
  51. Ιδρυμα Πιερίδη
  52. ΚΥΠΡΙΟΙ ΧΑΡΑΚΤΕΣ
  53. Κέντρο Θεάτρου για Παιδιά και Νεαρά Άτομα - ASSITEJ (Cyprus)
  54. Κέντρο Παραστατικών Τεχνών ΜΙΤΟΣ
  55. Κέντρο Τεχνών Κίμωνος
  56. Κίνηση Αρχιτεκτόνων Λεμεσού
  57. Κινηματογραφική Λέσχη Λάρνακας Αμμοχώστου
  58. Κινηματογραφική Λέσχη Λεμεσού
  59. Κυπριακό Κέντρο Σκηνογράφων Αρχιτεκτόνων και Τεχνικών Θεάτρου (Cycstat)
  60. Νέα Κίνηση ομάδων χορού, χορευτών και χορογράφων Κύπρου
  61. Ξαρκής
  62. ΟΜΙΛΟΣ ΦΙΛΩΝ ΚΙΝΗΜΑΤΟΓΡΑΦΟΥ
  63. Ομάδα Εν δράσει
  64. ΠΟΛΙΤΙΣΤΙΚΟ ΙΔΡΥΜΑ ΛΕΥΤΕΡΗ ΟΙΚΟΝΟΜΟΥ
  65. Πολιτιστική Κίνηση ex Artis
  66. Ριάλτο
  67. Στέγη Χορού Λευκωσίας
  68. Σύνδεσμος Αγγειοπλαστών Κεραμιστών
  69. Τεχνόπολις 20
  70. Υπόγεια Σκηνή/Πολυχώρος Συνεργείο
  71. Φεστιβάλ Ντοκιμαντερ και Κινουμενων Σχεδίων Όψεις του Κόσμου
  72. Φωτοδός
  73. σωματείο εικαστικών καλλιτεχνών και θεωρητικών τέχνης (φυτωριο)
 
 
 
 
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