The Cultural Gifts Program offers tax incentives to encourage donors to gift cultural property, such as paintings and manuscripts, to more than 400 participating institutions.

28 August 2018

This unique program is one way the Government ensures that Australia’s arts and culture sector is preserved and supported for future generations. In the 2017-18 financial year, over $57 million worth of cultural property donated to public collecting institutions was endorsed under the program.

How it helps donors:

Under the program, donors may be eligible to receive a tax deduction for the market value of the gift. Gifts are also exempt from capital gains tax, and the tax deduction may be spread over a period of up to five years.
The program is always open and gifts can include:

  • paintings
  • books, manuscripts and personal papers
  • sculptures and ceramics 
  • jewellery
  • scientific or social history collections. 

If you have an item of importance to Australian culture, you may wish to approach one of the participating collecting institutions to see if they would be interested in acquiring it. 

How it helps institutions:

There are more than 400 participating institutions, including public galleries, museums, archives, libraries and Artbank. The program particularly supports smaller regional museums and galleries to expand their permanent public collections for the enjoyment and benefit of the community.

Australian collecting institutions with Deductible Gift Recipient status for items 1 and 4 are eligible to participate in the program. To register your institution, contact us on 02 6271 7106 or email our cgp.mail [at] arts.gov.au (Cultural Gifts Program team)

Find out more:

For more information about the program and how to donate visit the Cultural Gifts Program page.