Cooperation in tourism is considered crucial for sustainable destination promotion, addressing several opportunities to decrease the level of competition among actors to achieve advantages for all. Global markets force rapid, virtual teaming up and high reconfigurability through heavy reliance on information and communications technology in the pursuit of specific market opportunities for a destination’s heritage promotion. In light of a reshaped destination management organization role, this work focuses on temporary cooperation and adapts the dynamic virtual enterprise model to tourism. A case history in Brescia was examined to support the theoretical construct. The resulting conceptual schema highlights the main features of a virtual enterprise in tourism (VEt), the life cycle stages—qualified by dynamic adaptation—and the leadership role of the destination management organizations. In generating a VEt model, four conditions for effectiveness emerge.