摘要：The topic of the paper is sponsorship for the requalification/conservation of historical-architectural heritage. In the literature, there are many models for evaluating the financial efficiency of sponsorship from the point of view of the sponsor (mostly in the sports field), but none of these jointly support both the sponsor and the sponsee in the selection of financially sustainable cultural sponsorships. Trying to reduce this gap, an innovative model is proposed for estimating the profitability of cultural sponsorship. The model consists of three phases. In the first, which consists of the financial analysis of the investment for the sponsee, the minimum amount that the sponsee can request from the sponsor is established. The second phase analyzes the financial performance of potential sponsors, estimating the optimal sponsorship budget that maximizes profits. In the final phase, where the results of the two analyses are compared, the sponsee eventually reformulates his offer and decides which company to sign the contract with. The model is tested through a case study: the sponsorship of the restoration of the Don Tullio Fountain in Salerno (Italy). It is assumed that two companies are interested in sponsorship. The results show that the investment is financially sustainable for both companies.
