Association for Corporate Support of the Arts, Kigyo Mecenat Kyogikai, Japan

[ APAA Program]

Japanese

About Arts Project
Assistance Approval
Program

Arts Project Assistance Approval Program

In 1994, Kigyo Mecenat Kyogikai (KMK: Association for Corporate Support of the Arts) was granted the status of "Specific Public Interest Promoting Corporation (donors for this kind of corporation can enjoy tax benefit) by the Agency for Cultural Affairs. Under this unique status, KMK has been able to facilitate corporate support to the arts by initiating the Arts Project Assistance Approval Program, which provides corporations based in Japan with tax-exempt advantages upon donating artists and art projects.
Applications of art projects are examined and approved by the Program Subsidy Authorization Committee, a screening committee formed by specialists in the field of arts. Selection criteria include artistic and social merit, degree of contribution to public interest and awareness towards the arts. Upon approval of the applied art projects, financial supports negotiated between corporations and applicant will first be deposited to KMK, then full amount will be passed through to the applicants. Applications for this program are open to both organizations and individual artists.

Please note KMK does not hold its own fund for arts support.

Overview of the Program

Arts Project Assistance Approval Program

KMK aims to contribute to a fundamental improvement of the cultural and artistic situation in Japan by providing information and bringing the artistic and cultural communities together with the corporate world.

To achieve this goal, KMK has instigated the Arts Project Assistance Approval Program, which is to promote private support to the arts by using tax benefit. This program facilitates private donations from corporations as well as individuals, to art projects approved by KMK. So those who want to fundraise by using this system, first they can apply to the program.

When this program started, only professional artists were eligible to apply. However the eligibility has been expanded since summer 2002, so that more variety of art projects has become eligible. As a result, more private donors can get benefit from this system.

The donations to the approved projects are sent to the artists or art organizations through KMK. The donations are considered as given to the Specific Public Interest Promoting Corporation. (KMK has been the Specific Public Interest Promoting Corporation since 1994, authorized by the Ministry of Education, Culture, Sports, Science, and Technology. Need to renew every two years) For corporate donors, donations made for the Specific Public Interest Promoting Corporation are separated from general donations.

The total amount of this kind of donation can be calculated as non-taxable expenses up to the limited amount, which is calculated with the formula below:

Limited amount of non-taxable expenses/tax deductible donation=( ASSET X 0.0025 + INCOME X 0.05) X 0.5

In the case of individuals, the amount of donations can be tax-deductible from their income, up to the 40% of income minus 5,000yen.

NOTE

This system is not the kind of "grant program". KMK does not have its own fund to give grants to art projects.
KMK does not mediate corporations to particular art projects. Applicants are to find corporate donors by themselves.
In case the applicant is individual artist, the donation will be taxed as
the part of income.
The donation once directory given to artists can not use this system. The donors must send donations directory to KMK to get tax benefit.
Please note that 5,000yen is charged as a service fee to each applicant whose art project is approved by KMK.
For more information on details of tax system, please refer to National Tax Administration Agency.