What is Law No. 5225: The Promotion of Cultural Investments and Initiatives Law(Sponsorship Promotion Law)?
Law No. 5225: The Promotion of Cultural Investments and Initiatives Law, that is accepted on July 14 2004 and published in the official register on July 21 2004 (Sponsorship Law)
By this law, full amount of the donations made by public administrations with general and special budget, special provincial administrations, municipalities, villages, benevolent associations, foundations granted tax exemption by the Council of Ministers or institutions and corporations conducting scientific research activities or the expenses related to the activities that are found appropriate to support by The Ministry of Culture and Tourism are deductible from the tax base of income tax and corporate income tax.
By this law:
• Persons and institutions supporting the Ankara Internaional Film Festival can deduct the full amount of their donation feesfrom the tax base of their income tax and corporate income tax in return for the receipt from our foundation.
 Source : General Directorate of Cultural Properties and Museums, http://www.kulturvarliklari.gov.tr/TR,44790/sikca-sorulan-sorular.html