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:
Aboriginal and Torres Strait Islander arts
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.