The Cultural Gifts Program offers tax incentives to encourage people to donate cultural items to public art galleries, museums, libraries and archives in Australia.

How it works

Who can apply
If you have an item recognised as important to Australia’s culture you can donate it and receive a tax deduction. Gifts include paintings, books, sculptures, manuscripts, personal papers, jewelry, ceramics, technological or scientific collections.
When to apply
You can apply to have your gift recognised under Australian tax law at any time.
Funding available
Tax deductions for the market value of the gift. Property donated is exempt from capital gains tax and the tax deduction may be spread over a period of up to five years.

Program Information

funding tabs

About The Program

Opening/closing dates: Always open

The Cultural Gifts Program offers tax incentives (deductions and capital gains tax exemptions) to people who donate cultural items to Australia's public collections.

Collections include visual and decorative arts, Indigenous arts and cultural artefacts, social history and scientific collections, and archival material.

We manage the program under the gift provisions in Australia's income tax law and with advice from technical experts.

You could get the following tax incentives for your gift under the program:

  • The market value of the gift is fully tax deductible, with some exceptions.
  • You can choose to spread the deduction across up to five income years.
  • Gifts are exempt from capital gains tax.
  • A tax deduction for the cost of valuations you organised specifically to donate your gift.

Please note: Gifts donated under a will or made by executors of deceased estates are not tax deductible and do not qualify for the program.

How to make a donation

Each donation involves:

  • a participating recipient institution
  • at least two approved valuers
  • the donor, and
  • us.
  1. Contact one of the approved recipient institutions participating in the program.
  2. Obtain two valuations of the market value of your gift at the time of the donation from approved valuers. (The institution will arrange valuation or help you find an approved valuer).
  3. The institution will submit the following on your behalf:
  4. We will assess your submission and send you a letter advising if you can claim the relevant tax deduction as part of your next income tax assessment.
  5. Once your gift has been endorsed, the documents will be returned to you for your tax records.

Overview of the Cultural Gifts Program

Support applications


Address for submissions

Cultural Gifts Program
Department of Communications and the Arts
GPO Box 2154


Phone: (02) 6271 7106

Email: cgp.mail [at]