Cultural policy is the area of public policy-making that governs activities related to the arts, such as painting, sculpture, music, among others and culture, which may involve activities related to language, heritage and diversity. The idea of cultural policy was developed at UNESCO in the 1960s. Generally, this involves fostering processes, legal classifications and institutions (e.g., galleries, museums, libraries) which promote cultural diversity and accessibility of arts and culture, as well as enhancing and promulgating the artistic, ethnic, sociolinguistic, literary and other expressions of all people – especially those of indigenous or broadly representative cultural heritage. Applications of cultural policy-making at the nation-state level could include anything from providing community dance classes at little to no cost, to hosting corporate-sponsored art exhibitions, 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 the National Endowment for the Humanities and the National Endowment for the Arts in the United States), 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.