The Rouanet Law is a Brazilian law that was intended to encourage cultural investments that can be used by firms and citizens to help finance cultural projects. This law makes possible to deduct a certain percentage of the investment off the Income Tax.
All projects must be approved by Brazilian Ministry of Culture that examines technical feasibility of activities.
Companies can deduct up to 4% of income tax on projects and people can deduct 6%.
References
Rouanet Law Wikipedia(Text) CC BY-SA