The tax credit “Art bonus” is granted to individuals, to non-profit organizations and businesses for charitable contributions destined to the following:
– Maintenance, protection and restoration of public cultural works (eg. monuments, historic buildings, works of art);
– Support of public cultural institutions (eg. museums, libraries, archives, archaeological areas and parks), opera/symphonic foundations and traditional theater and other entertainment organizations as required by the law;
– Realisation, restoration and upgrading of facilities of public institutions dedicated to performances.