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Музейный целевой капитал как источник финансовой устойчивости музея: история и современное состояние
The financial stability of museums today is the most important condition for their effective development. It is, however, quite challenging to maintain it during times of force majeure. And here fundraising tools come to the aid of museum employees, among which the endowment is becoming increasingly popular. This article presents the results of work within the framework of the competition of the V. Potanin Charitable Foundation, dedicated to the phenomenon of endowments. The article's objectives were: 1) to summarize the history of the formation of endowments abroad and in Russia; 2) a description of legal norms for endowment funds; 3) a description of the general and special directions in which museums spend income generated by investment activities. The sources for this were reports on the activities of trust funds of Russian and foreign museums. It is noted that the introduction of the endowment model into the Russian legal field has significantly expanded the possibilities of museums, especially in overcoming the crisis.
However, despite efforts to promote it, this institution has not yet become widespread in the Russian museum sphere. It identifies several factors that limit the development of museum endowments in Russia, including tax incentives, management efficiency problems, and community trust. According to the results of the study, the objectives of museums were determined, for which it is supposed to spend funds from investing endowments. So, among them are: 1) replenishment of their funds (90% of all museums) by acquiring new items or returning old ones; 2) restoration of museum objects; 3) repair and modern equipment of museum sites; 4) exhibition activities (its activation, as well as the introduction of modern technologies); 5) long-term support for the main projects of the museum; 6) the transformation of museum endowments into an instrument of a culture of participation or participation. Museums also face the following difficulties when working with endowment funds: 1) constant replenishment of the Fund; 2) use for the needs of the museum only an annual percentage of the total amount of the endowment; 3) income received from investments is subject to income tax, accompanied by rather complicated bureaucratic procedures. Overall, we can conclude that if foreign museum endowments have strong positions (USA, Great Britain), then Russian ones have an uncertain future. Consequently, a proposal was made to create endowments for an entire region, not for each museum (really difficult for regional museums), in order to support the development of a variety of areas of culture and art – from performing arts to cultural heritage – by creating a regional sectoral endowment fund. Its income could be used to develop small regional museums in all areas of museum activity.