Abstract
International organizations insist on the need to create the necessary incentives in order to channel the financial resources of physical and juridical persons into the tasks of preserving and enriching our heritage; this is done through fiscal and patrimonial measures which favour patronage and support for non-profit-making organizations. Collaboration between the public and private sector is an observable reality in different countries, encouraged by the existence of a fiscal regime favorable to the cultural activity of businesses or individuals. In this line, here in Spain Law 30/1997 (24 th November) on Foundations and Fiscal Incentives for private participation in activities of public interest tries to create a suitable juridical basis for encouraging altruistic actions, a basis adapted to the demands of present-day society. This is done through an up-to-date regulation of Foundations and a regime of fiscal incentives for private funding of activities of general interest, Of the various possibilities of patronage which Law LFIF offers, this study on those options which do not demand a permanent and institutionalized relationship involving setting up agencies to achieve their end, but rather those options which involve occasional collaboration with non-profit-making bodies through donations or which involve businesses initiatives in activities for the public good. This law and later taxation legislation have modified in part the regime envisaged in the Spanish Historical Heritage Law, so this will not be given preferential treatment. From this standpoint we examine, in first place, the fiscal regime on donations made by physical or juridical persons to foundations, to associations for the public good or to similar entities; particular attention in paid to religious bodies which may be the recipients of donations while, at the same time, evaluating to what extent the formulas worked out by the legislator are suitable for encouraging private participation in a
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