Le Mécénat d’entreprises
Art. 238bis AB et 238bis CGI

- Acquiring works of living artists :
Companies who purchase original works of living artists and keep them for five years may deduct from their profits on each of five years one fifth of the purchase price, within five thousandth of the annual turnover.
In return these companies have an obligation to expose the work to the public free, or at a museum, or in the company, or at events. The obligation of public exposure is limited to the duration of the equipment’s depreciation (5 years).
The device is flexible for works with a unit value less than 5000 euros, for which the accessibility requirement is considered met If the work is accessible to customers and company employees (excluding office individual).
In addition, original works by living artists are excluded from the tax base professional.
Example: A company that has a turnover of EUR 500,000 may deduct 2500 euros per year for five years;it fully amortizes the purchase of a sculpture of 12,500euros.

Other features are planned for:

- Sponsorship
- The buyer non-profit organization
- The foundation of public utility
- The corporate foundation
- The foundation sheltered