Cultural policy can be done at a nation-state level, at a sub-national level (e.g., U.S. states or Canadian provinces), at a regional level or at a municipal level (e.g., a city government creating a museum or arts centre). Examples of cultural policy-making at the nation-state level could include anything from funding music education or theatre programs at little to no cost, to hosting corporate-sponsored art exhibitions in a government museum, to establishing legal codes (such as the U.S. Internal Revenue Service’s 501(c)(3) tax designation for not-for-profit enterprises) and creating political institutions (such as the various ministries of culture and departments of culture and the National Endowment for the Humanities and the National Endowment for the Arts in the United States), arts granting councils, and cultural institutions such as galleries and museums. Similar significant organisations in the United Kingdom include the Department for Culture, Media and Sport (DCMS), and Arts Council England.