Cultural Gifts Program

Cultural Gifts Program

The Cultural Gifts Program offers tax incentives to encourage people to donate cultural items to Australian public collections.

Gifted items can 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.

Tax incentives include:

• A tax deduction of up to the full market value of your gift.
• You can choose to spread the deduction across up to five income years.
• Gifts are exempt from capital gains tax.
• If you arrange the valuations of your gift, the cost of those valuations is tax deductible.

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.

Each donation involves:

• a participating recipient institution
• the donor
• at least two approved valuers, and
• us.

Additional resources

• Cultural Gifts Program Guide
• Visit Cultural Gifts Program page on the ATO website for more information