The Salzburg Cultural Promotion Act is built on defined principles and goals: 1) cultural life is considered essential for the personal development of people; 2) the action of the Salzburger Kulturförderungsgesetz must not undermine the independence and variety of cultural activities; 3) the Act intends to make cultural life accessible to all and to enact a strategy able to reduce inequalities through culture.
According to the Salzburg Cultural Promotion Act both the state and municipalities of Salzburg are mandated to support cultural activities financially and otherwise, ensuring a balanced distribution of resources for contemporary cultural work. The Act also outlines the structure and roles of the State Cultural Advisory Board and details the requirements and procedures for financial support, including transparency and accountability measures for the use of funds.
Overall, the act is mostly dedicated to the financing mechanism for cultural activities and in defining the structure and role of the Landes-Kulturbeirat (cultural council of the state).