The aim of this paper is to analyse patterns of private individual giving to Cultural
Heritage institutions in Italy. Based on the emerging economic literature on pro-social
behavior, we carried out a Contingent Valuation survey to assess individuals’ willingness to donate to museums and heritage organizations according to different conditions and set of incentives. Our findings reveal that intrinsic motivations and accountability of the
recipient institutions may be more effective drivers for eliciting charitable giving than the usually proposed fiscal incentives. The results provide avenues for future empirical
research and policy suggestions for fund raising cultural institutions.