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Cultural heritage is a huge source of revenue. However, the amount of funding allocated to historical monuments is decreasing, both for the French state and for local and regional authorities. The protection of heritage faces a double challenge: to maintain current tax expenditures and to provide fiscal security arrangements. These old measures, which derive from common law, have been the subject of various legislative changes and extensions in order to guarantee private financing (donations, patronage regimes). However, the most recent changes in the law leave room for doubt. The valorization of heritage needs fiscal security measures in order to secure funding, to evaluate tax expenditures, and to create new tax rulings.