Research Article | Sprache/Language: English


The Income Standard for the Performing and Visual Arts in the Netherlands

A Simple Indicator of Financial Performance or a Transition to Another Mode of Supporting Non-profit Organizations?

Ellen Loots

Zeitschrift für Kulturmanagement 2015 (1), (1), 53–74.

Probably the most prevalent indicator of the financial performance of non profit arts organizations is their ability to attract private funding. Therefore, the Dutch government introduced the so-called ‘income standard’. In this contribution, we explore the income standard as a mechanism to leverage private support for the arts and discuss some of its implications. Not only may the income standard – which is based on a matching principle – be a precursor of a different mode of financing non-profits in Europe; it may also raise conflicts with other organizational and policy goals, and as such jeopardize the non-profit form of organizing the arts.