Abstract
This paper aims at analyzing and upgrading the legal status of sponsorship contracts as forcultural activities. It is recommended to adopt various legislative changes, many of which couldexemplify the proposed ‘funding-promotion’ paradigm. The key of this model is to focus on privateindividuals and legal entities either under the public law or under the private one, as potentialsponsors, donators etc. and to provide them with sufficient motivation. A tax exemption percentageof 10% is not compatible with the sponsorship concept. Last but not least, tourism law has recentlybegun to adopt the cultural sponsorship contract model.
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