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Kungliga kulturstiftelser, mecenater, skatteregler och deras kulturpolitiska betydelse


This essay is about the Swedish Royal Foundations and especially the culture foundations. The Swedish Royal Foundations in culture are four. I?ve also made a short background about Royal engagement through foundations in history. I?ve given examples on what Royals in Sweden have done in the past and what they do today. For example are Princess Eugenia in the 19th century and Queen Silvia today with World Childhood Foundation.   After the Royal Family and the Swedish Royal Foundations it is not far to the Swedish patrons or philanthropists both in history and today. In history the term patron is used to describe someone who gave money to painters or other culture workers. Nowadays we usually say philanthropist. The persons I looked deeper into are the Swedish Prince Eugen and Ernest Thiel from the past and Sven-Harry Karlsson, Anders Wall and Per and Lena Josefsson from today.  I have found that the Swedish tax legislation for foundations with culture as the purpose, are interesting and can play a role in the future culture politics. I have a short summary both of the existing rules and the new tax purposes from the Swedish Government. Sweden is the only country in the EU who does not has tax relief for culture foundations. Culture foundations can give less than they want because of this. So instead they give money to things that has tax reliefs like Culture heritage management and education.    

Författare

Charlotte Lewin

Lärosäte och institution

Karlstads universitet/Fakulteten för humaniora och samhällsvetenskap (from 2013)

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