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

Application to enter an organisation onto the Register of Cultural Organisations

From 1 October 2019 all applications to enter an organisation on the Register must be submitted through SmartyGrants.

Start a new application

Register of Cultural Organisations

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
  • arts or languages of Indigenous persons
  • 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.


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


Phone: 02 6271 7108

Register of Cultural Organisations guide


The Register of Cultural Organisations Guide was updated in November 2020. The Guide clarifies information for applicants and organisations already on the ROCO. The Guide explains the ROCO eligibility criteria, assessment and decision-making process in detail. For organisations entered on the ROCO, the 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.

Statistical return of donations


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....