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.
Consultation on deductible gift recipient tax arrangements
In June 2017, the Government released a discussion paper on potential reforms to the deductible gift recipient (DGR) tax arrangements. The discussion paper outlined a number of proposals to strengthen the DGR governance arrangements and make the process of applying for DGR status less complex. Submissions have now closed. For more information see Have your say on the DGR tax arrangements.