The purpose of this final work is to describe the crucial determinants of forming a marketing plan and marketing strategy for the theater as an example of non-profit marketing. The marketing in culture and art has some specifics in relation to traditional marketing in production activities which originate from specifics of organizations in that field, but also from the nature of artistic creativity. The main definitions and particularities of marketing in culture and art are stated in this final work, and it is explained exactly what the product is in this business domain and what are the roles of managers in cultural marketing. Furthermore, the emphasis is placed on the non-profit characteristics of the aforementioned organizations, the ways that management is trying to attract and keep individual segments of consumers in the market, and also on the elements of marketing mix, which are characteristics of the product, way of distribution, price formation and key elements of marketing communication.In the example of Virovitica Theater, which was founded in 1945. and by now has 112 years of tradition, the work analyzes what the crucial determinants of application of marketing in culture and art, i.e. marketing in a theater. The method of interview is used for relevant data collection purposes. Conducted research has shown the business specifics of theatrical institutions, the role of theatrical producer, ways of collecting money and financing of theatrical activities, as well as the key determinants of individual elements of the marketing mix of theatrical institutions and effective way of their managing for the purpose of achieving business goals.