A large number of foundations allocate funding to culture, ranging from 574 to 2,042 different foundations between 2017 and 2021. At the same time, cultural funding is dominated by a small number of major foundations. In 2021, 977 foundations distributed just under DKK 3 billion to culture, with 10 foundations accounting for 68 per cent of the total (Fondenes Videnscenter, 2023, p. 11f).
Funding from Danish foundations also has a distinct focus. The majority of this funding is directed towards museums, cultural heritage, and architecture, which together received between 55 and 66 per cent of all foundation funding for culture in 2016–2023. The museum sector alone accounted for over 40 per cent of the total in several of these years. By comparison, the performing arts received between 5 and 14 per cent of foundation grants during the same period. Grants for film production and cinema activities made up less than 1 per cent of cultural foundation funding in most years (Danmarks Statistik, 2025c).
A notable characteristic of Danish foundation funding for culture is that more than 95 per cent is directed to activities, with very little allocated to individual artists (Danmarks Statistik, 2025d). Furthermore, a substantial share—between 30 and 50 per cent during 2016–2023—was used for renovations and construction projects. This contrasts sharply with public cultural funding, of which less than 5 per cent is allocated to such expenditures (Danmarks Statistik, 2025e; Fondenes Videnscenter, 2023). According to Bache (2021, p. 296), an informal division of roles has emerged in Denmark, where public funding primarily covers core activities and operating costs, while foundations focus on construction projects, special exhibitions, and temporary initiatives.
Of the total allocation from Danish foundations to public-benefit purposes, between 10 and 15 per cent was directed to culture during the period 2019–2023. The largest share of foundation funding goes to research, while health, education, social work, and international humanitarian efforts are also important areas of support. In recent years, a notable trend has been an increasing allocation of funds to non-public-benefit purposes, primarily directed to individuals and families (Fondenes Videnscenter, 2025).
Statistics on other private gifts and donations to cultural activities are not available in Denmark. Some data are available that may indicate the order of magnitude. As mentioned in previous sections, corporate donations to cultural activities are tax deductible in Denmark. An analysis by the Ministry of Taxation shows that the amount of such tax-deductible donations was just under DKK 150 million per year during the period 2011–2020 (Skatteministeriet, 2023).
Cultural sponsorship in Denmark
There is a lack of aggregated and up-to-date data on cultural sponsorship in Denmark. A study from 2000 estimated total sponsorship of Danish cultural activities at around DKK 200 million (Rosenkrands, 2002). Previous research suggests that the level of cultural sponsorship is comparable to that in the rest of the Nordic region. In 2005, cultural and festival sponsorship accounted for 17 per cent of the Danish sponsorship market, while 74 per cent went to sports (Gran & Hofplass, 2007, pp. 18–19). The share of cultural sponsorship in total sponsorship is similar to the sponsorship markets in Norway and Finland, where data availability is better.
Private funding in museums and the performing arts sector
According to Bache (2021, p. 299), state-supported museums and theatres in Denmark have increased their private funding since the 1980s, primarily through higher admission revenues, foundation support, and sponsorship income. Marker and Rasmussen (2019, p. 99) note in their study of the Danish museum sector that private funding for cultural history museums, for example, rose from just under 18 per cent in 1964–1967 to almost 53 per cent in 2014–2017.
Figure 3 shows the proportion of private funding—that is, income other than public subsidies and grants—for state-recognised museums and state-subsidised performing arts activities in Denmark during 2010–2023. In 2023, the statistics covered 97 museums with total revenues of approximately DKK 3 billion and 131 performing arts activities with total revenues of approximately DKK 2.3 billion. Except for the pandemic years, the trend for museums indicates a steady increase in private funding over time. In contrast, private funding for performing arts organisations has remained stable, a pattern also confirmed by available statistics prior to 2015. For museums, private funding has exceeded 50 per cent over the past 10 years, which is a higher share of private funding than in the rest of the Nordic region. For performing arts activities, private funding has remained just above 30 per cent since 2015, if the pandemic years are excluded.