Roskilde managed its remaining funds by purpose

An event’s end does not give all its money the same purpose

After its general meeting in April 2026, Roskilde announced that it would donate the money left over from the 2025 festival. This did not mean that the money could be used to prepare the next festival. Having money left over and having funds secured for the next event are different things.

The central point of this case is to distinguish the purposes of the remaining funds. We can look at how money for public benefit was separated from money needed to keep the organisation running.

Donation funds were separated from funds for running the organisation

The association that organises Roskilde Festival has value-added tax (VAT) exemption. It explains that, for this reason, the festival surplus cannot be used for the next festival or other investments. The group also has a separate foundation and a separate legal entity that provides staff. This is the Danish organisational structure described by the organiser.

In this structure, the purpose of the money determines how it can be used. A larger surplus does not mean that more stages or seating can be purchased. In the editorial team’s view, continuing to prepare the event while protecting the donation funds starts with deciding which funds will serve which tasks.

Korean events do not need to copy this organisational structure. What matters is checking actual agreements, contracts and internal budget allocations to establish the permitted uses of the money.

The association’s overall result differs from the festival surplus

The 2025 annual report covers the association’s activities throughout the year. Money to be donated after the festival is part of that overall picture. The two figures should therefore not be read as the same money.

The announcement gives DKK 15.4 million, while the report’s table gives DKK 15.37 million. This difference requires the original report to be checked again.

This table does not calculate how much money is available to spend. It simply presents the annual result, the festival result, and year-end assets and liabilities together. Ignoring these differences risks committing money to preparation that cannot actually be used for that purpose.

Preparation costs for the next festival had already been paid by the previous year’s end

According to the report’s notes, money paid in advance includes costs related to the 2026 festival. The amount attributable to the 2026 festival was not separately disclosed. The money received in advance was also disclosed only as a total, so it cannot be broken down by event.

One fact is nevertheless clear. Money for the next festival had already been spent by the end of the previous year. An event budget is difficult to understand solely through money received and paid out within one year. The date preparation costs need to be paid, the date money is actually disbursed, and the date services are provided to audiences may differ.

The editorial team’s proposal is this. If work must be done in advance, also establish when the money to pay for it will arrive. If sponsorship arrives later or grants are settled afterwards, compare not only whether the total amount matches but also whether the timing matches actual payment dates. This does not mean that sponsorship was late at Roskilde. It is an idea that can be applied to other events.

Investment continued, with the money for it recorded separately

The report states that approximately DKK 3.478 million of funds available for discretionary use was allocated to festival-related investments. These included artistic activities, volunteer partnerships and the green transition. Restrictions on the use of the festival surplus do not mean that all investment stops.

This distinction also matters when preparing a budget. For example, suppose a proposal to add a stage is considered alongside one to increase access support. Do not commit to both simply because the remaining funds appear substantial. The funds available for the two proposals may have different permitted uses and different levels of confirmation. This is an example proposed by the editorial team, not a record of proposals actually assessed by Roskilde.

Donations and ticket money need to be considered separately

The report separately describes Making a Change, a donation made alongside a ticket purchase. This money is collected in a separate account and passed to Danish youth environmental organisations. Although it comes through the same purchase process, its purpose differs from ticket money.

If a Korean event collects ticket payments, donations, participation fees and grants through one payment screen, participants also need to understand the distinction. Organisers need to know which money provides which service to establish its permitted uses.

Cash remaining at year-end is not immediately available to spend either. The report separately records freely available cash and cash with a specified purpose. Do not subtract one from the other to calculate an amount left over. Before committing to a new cost, first check how much money can be used for that cost and what commitments remain, rather than looking only at a large balance.

A budget needs to retain the reasons for choices more than the total

What can be taken from this case is not Denmark’s tax system or a donation ratio. The central point is how the event’s purpose, the permitted uses of money and the preparation schedule fit together. This relationship is easy to miss if the programme team decides the programme first and the finance team fills in the numbers afterwards. Which funds can provide which experiences needs to be considered from the point when programmes are chosen.

For a recurring event, separately record this year’s surplus, money received for the next edition and preparation costs already paid. Then compare the basic plan with a reduced plan. The existence of available funds does not itself authorise payment. Actual allocations and contractual conditions must also be followed.

The public material does not include the initial budget, total revenue broken down into tickets and sponsorship, individual contracts or internal decision-making. It therefore does not establish which items were reduced to create the donation funds, or whether the choices were better than alternatives. What is confirmed is that the festival took place, a surplus was reported, and that money, investments and preparation costs for the next festival were recorded with different scopes.

Conclusion

Roskilde 2025 used its festival surplus for the purpose of donation while continuing organisational investment and preparation for the next festival. The principle to take from this case is not collecting more money. It is distinguishing the uses and timing of funds and the commitments that remain, then choosing programmes and spending within those limits.

Conditions for applying this to other events

• Use this when planning both a public-benefit surplus and preparation costs for an annual event, or when an event receives funds with different purposes.
• Do not transfer Denmark’s tax-exempt status, legal-entity structure or distribution rules into common Korean standards. Check actual contracts, agreements, accounting treatment and internal allocations separately.

Unconfirmed information

• The initial budget and its changes, total revenue broken down into tickets and sponsorship, individual contracts and payment schedules, and internal allocation processes were not verified.
• Who provided the money received in advance and which event it belonged to were not verified. It was therefore not classified as audience ticket money or funding for the 2026 festival.
• Freely available cash and cash with a specified purpose were not added or subtracted to calculate a remaining budget.
• The effects of the donation structure on costs or programme quality were not verified. No field reporting, audit of the books or external expert review was undertaken.
• Needs verification: the difference between the announced DKK 15.4 million and DKK 15.37 million in the report’s table.

Sources

• Foreningen Roskilde Festival, 2025 Annual Report (approved at the general meeting on 21 April 2026)
• Roskilde Festival Gruppen, Guidance on organisational structure and funding (checked on 4 November 2026)
• Roskilde Festival, Announcement of the 2025 festival surplus (22 April 2026)