Despite tax rebates which are supposed to stimulate donations to arts and culture, donations to culture by wealthy Dutch people have decreased. This is according to research conducted by the Center for Philanthropic Studies at VU Amsterdam on the revenue of and donations to Dutch cultural institutions between 2011 and 2020. These institutions remain heavily dependent on government subsidies.
Culture is not a very popular cause in The Netherlands to donate to. Only one in every ten households donates to culture. The share of culture in total donations has been virtually unchanged since 2011. Wealthy households do donate more often to culture, but have been less likely to do so in recent years. Remarkable is that wealthy households have claimed more tax deductions on donations, but the donations to culture haven't risen.
Geefwet: hope of more donations
The researchers charted how the giving behaviour and income of cultural institutions have changed since 2011. In 2012, the government made substantial cuts in the cultural sector. At the same time, private individuals were able to get deductions on income tax for donations to culture, thanks to the 'Geefwet' (Giving Act). Cultural institutions were also allowed to earn more income through entrepreneurial activities. However, by 2019 the dependence on subsidies of the cultural institutions that have participated in the research remained large.
Large cultural institutions have become more entrepreneurial
However, cultural institutions that have participated have, in their own words, become more innovative. The stance of cultural institutions towards independence of the government and collaboration with the business community has also become more positive. The researchers see that the larger cultural institutions are entrepreneurial and that entrepreneurial institutions have acquired more income from various sources.
