The procedure is established to comply with subsection § 2 (4) of the Cultural Endowment of Estonia Act.

The assets of the Cultural Endowment are formed from property donations and bequests made in favour of the Cultural Endowment. Donations intended for specific purposes shall be used only for the purposes designated by the donor.

Donations made to the Cultural Endowment are not equal to donations made to non-profit organizations and foundations with tax incentives.

Donations to persons for specific purposes

1. The Cultural Endowment accepts donations intended for specific purposes to pay award(s) and grant(s) to person(s) designated by the donor.
2. The Cultural Endowment shall not accept donations intended for specific purposes, if the recipient of award or grant designated by the donor is a physical or legal person that is related to the donor or if the donor has another direct interest to designate the award or grant.
3. The application for making a donation intended for a specific purpose shall be submitted by e-mail at kulka@kulka.ee.
4. The donation application must include the purpose of award or grant, names of recipients and details required for making a payment (personal identification code, bank details).
5. The Cultural Endowment has the right to refuse from accepting a donation intended for a specific purpose, if the purpose of the donation does not comply with the functions of the Cultural Endowment for the purposes of the Cultural Endowment of Estonia Act.
6. Acceptance of a donation is decided by the Director of the Cultural Endowment.
7. The Cultural Endowment shall pay the awards or grants to the persons designated by the donor within ten working days as of receiving the donation on the bank account of the Cultural Endowment.

Donations intended for specific purposes as income of the Cultural Endowment

1. The Cultural Endowment accepts donations intended for specific purposes specified by the donor to supplement the income of the Cultural Endowment.
2. A donor has the right to appropriate the distribution of income received by the Cultural Endowment based on the donation intended for specific purpose to the disposal of endowments, expert groups or committees.
3. Awarding awards, grants and support based on donations made to the Cultural Endowment for specific purposes is conducted according to the “Principles of paying award, grant and support amounts and procedure for applying, processing an application and recovery of grants”.