Organisations listed on the Register of Cultural Organisations can receive tax deductible donations. This helps cultural organisations to attract funding from businesses and individuals.

The Register of Cultural Organisations is a list of cultural organisations that can receive tax deductible gifts. The register aims to strengthen private sector support for the arts and encourages Australians to contribute to the nation's vibrant cultural life. Australian organisations can be listed on the register if their principal purpose is to promote one of the following cultural activities in Australia:

  • literature
  • visual arts
  • community arts
  • performing arts
  • Aboriginal and Torres Strait Islander arts
  • music
  • crafts
  • design
  • television
  • video
  • radio
  • film
  • movable cultural heritage.

The Treasurer and the Minister for the Arts approve new additions to the register. We administer the register.

Public art galleries, museums and libraries are generally not included on the register because they are approved by the Australian Taxation Office under another deductible gift recipient category.

Supporters of the arts can also make tax-deductible donations to support arts and cultural projects through the Australian Cultural Fund administered by Creative Partnerships Australia. Artists and arts organisations that can't themselves receive tax-deductible gifts may wish to consider registering an Australian Cultural Fund project.

New arrangements for Register of Cultural Organisations

The Government has announced changes to Deductible Gift Recipient (DGR) tax arrangements. From 1 July 2019, non-government DGRs, including those on the Register of Cultural Organisations (ROCO), will be automatically registered as charities with the Australian Charities and Not-for-profits Commission (ACNC). They will have until 30 June 2020 to meet the ACNC's requirements in order to keep DGR status. Public fund requirements for DGRs will also be abolished.

From 1 July 2019, administration of the ROCO will also transfer to the ACNC. The ROCO and the other three stand-alone DGR registers will be integrated with the ACNC Register. We will provide updated information about the transfer to the ACNC as it becomes available. In the meantime, we are still the right contact point for ROCO applications, enquiries and reporting.

Find out more:

Contacts

Register of Cultural Organisations
Department of Communications and the Arts
GPO Box 2154
Canberra ACT 2601

Email: roco.mail [at] arts.gov.au

Phone: 02 6271 7108

Register of Cultural Organisations guide

Published

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The Register of Cultural Organisations Guide was updated in March 2018. The updated Guide clarifies information for applicants and organisations already on the ROCO. The updated Guide explains the ROCO eligibility criteria, assessment and decision-making process in greater detail but does not make changes to the way in which the ROCO is administered. For organisations entered on the ROCO, the revised Guide clarifies the ongoing reporting obligations and outlines the processes for amending the names of organisations and public funds, and for removal from the ROCO.

Application for Register of Cultural Organisations

Published

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The Application for Register of Cultural Organisations form was updated in March 2018. The revised application form has been restructured and seeks additional information that was previously requested by the Department after an organisation had submitted its application. It is expected that the revised application form will improve efficiency and decrease the processing time of applications. To avoid delays in the assessment process, we request organisations complete the application form in full. If your application form is incomplete, or if your supporting material does not clearly show...

Statistical return of donations

Published

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The Statistical Return of Donations form was updated in March 2018. The form requests information on all the tax deductible donations made to the public fund during each 6 month period. Organisations entered on ROCO must provide the Department with a Statistical Return of Donations form within 21 days of the end of each period—21 July (covering January to June) and 21 January (covering July to December). Organisations are required to provide the Department with a 'nil return' if no donations are received within the above periods....