State subsidies for museums
A museum can be approved for state subsidies on the basis of an application. The requirements for receiving a state subsidy are specified in the Museums Act (729/1992) and Government Decree concerning Museums (1192/2005, amended by 456/2013).
Museums statutorily approved by the Ministry of Education and Culture are entitled to receive a state subsidy. By law, museums are approved and state subsidies are granted within the limits set by the state budget. The ministry may not be able to grant the person-years entitling an institution to state subsidies in full.
The payment of a state subsidy for museum operating costs as well as the calculation of unit prices are provided for in the Act on the Financing of Education and Culture (1705/2009).
These Acts have been amended several times since their adoption. The recipients of State subsidies must always ensure that the applicable legislation is the most recent version.
Funding of museums approved for state subsidies
Museums approved for State subsidies by the Ministry of Education and Culture are required to report all information necessary for the calculation of their state subsidies each year using the Finnish National Agency for Education questionnaire on operating costs and transactions. The cost questionnaire form and its instructions as well as cost reports can be found on the Finnish National Agency for Education website.
Museums operating within the purview of state subsidies must immediately report any changes affecting their eligibility for a state subsidy or the specification of a state subsidy to the Ministry of Education and Culture.
A museum, whose operations entitling it to receive a state subsidy are not subject to VAT, shall be paid the state subsidy plus the VAT percentage. The museum is required to immediately report any changes affecting their VAT status to the Ministry of Education and Culture.
Applying for a state subsidy
The Ministry of Education and Culture can approve a museum based on the submission of a statutory application. The application must be submitted to the Ministry by the end of April. Any applications received after the application period deadline will be rejected. The applicant must fulfil the requirements for receiving a state subsidy specified in the Government Decree concerning Museums. The Ministry of Education and Culture requests a statement from the National Board of Antiquities regarding the submitted applications. The decision concerning the granting of state subsidies is made each year at the end of November.
Granting an increased state subsidy
As specified in section 3 of the Museums Act, the Ministry of Education and Culture may designate a museum a regional museum, regional art museum or national special museum. A state subsidy will be granted to these museums with a ten per cent increase due to their regional or national tasks. The requirements for receiving an increased state subsidy is also provided for in section 2 of the Government Decree concerning Museums. The task of regional museums and regional art museums are provided for in section 3 of the Decree, and the task of national special museums is provided for in section 4.
Being designated as a regional museum, regional art museum or national special museum requires the submission of an application at the beginning of the calendar year. The application must be submitted to the Ministry of Education and Culture by the end of April.
The requirements for being designated a national special museum are also provided for in section 3 of the Museums Act. Existing national special museums must prove that they fulfil the requirements for being designated a national special museum by the end of 2018.