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Centre national des arts plastiques

Patrons and partners

Becoming a partner

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Choosing your level of involvement

To support the Cnap and its large projects, you can choose between several partnership arrangements (patronage, sponsorship or media partnership) and various levels of involvement.


Patronage entitles you to a tax deduction of 60% of the amount of your donation, up to a limit of 0,5% of your turnover.

The benefit of the tax deduction provided for in Article 238 bis of the French Tax Code (Code Général des Impôts) is only available to companies subject to the income tax (BNC, BIC or BA) or to the corporate tax in France under the actual tax regime (“régime réel"). For foreign companies that do not have offices in France, the tax deduction is subject to the legislation of the country where the company has its headquarters.

Furthermore, you can benefit from compensations valued at 25% of the amount of the donation. These are benefits offered by the Cnap in addition to the tax deduction.

The value of these compensations must remain in “significant disproportion” to the amount of the donation. A 1 to 4 ratio between the value of the compensations and the amount of the donation is widely accepted, which means that the value of the compensations granted to the corporate patron must not exceed 25% of the amount of the donation.

For instance, for a €100,000 donation made by the company, the compensations will amount to €25,000. These might include the display of the logo or the name of the company on the communication materials of the sponsored event, free tickets, complimentary catalogues, areas made available, depending on the opportunities offered by the Cnap.


Sponsorship allows you to deduct 33% of your participation in respect of operating expenses. The compensations granted to the partner in this context can be as high as your participation.

Being a partner is an act of support that consists in exchanging advertising space for visibility on the communication materials of the projects. As with sponsorship, it is an exchange of commodities. The involvement of media partners to relay information demonstrates their commitment and helps make contemporary art in France accessible to all audiences.

Dernière mise à jour le 03 May 2016