[20060216]RS20287_艺术与人文：资金背景.pdf

1 The federal government also provides support for the arts through tax expenditures, such as thededuction for charitable contributions to the arts, humanities, and culture on income tax and ongift and estate taxes.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20287Updated February 16, 2006Arts and Humanities: Background on FundingSusan BorenSpecialist in Social LegislationDomestic Social Policy DivisionSummaryFunding for the arts and humanities is a perennial issue in Congress. Although artsfunding represents less than 1% of the Bush Administrations FY2007 total estimatedbudget authority, Congress continues to address the concern of whether federal fundingis crucial to sustain arts institutions. The majority of federally funded arts andhumanities programs are contained in the Department of Interior and Related Agenciesappropriations bill. The Interior appropriations provide funding for the NationalFoundation on the Arts and the Humanities, including the National Endowment for theArts (NEA) and the National Endowment for the Humanities (NEH). The Office ofMuseum Services, within the Institute of Museum and Libr