About the program
Since its establishment in 1978, over $680 million worth of items have been donated through the Cultural Gifts Program. This includes visual and decorative arts, Indigenous arts and cultural artefacts, social history and scientific collections and archival material.
The Program is administered in accordance with the gift provisions of the income tax law and with the advice of an expert Committee, the Taxation Incentives for the Arts Committee.
The Cultural Gifts Program is administered by a secretariat based in the Ministry for the Arts, which is part of the Attorney-General’s Department. The secretariat provides advice to Program participants and supports the work of the Committee.
Further information about the Program, how the Program works, as well as the Committee, is available using the links provided on the left of this page.
Download the brochure - Cultural Gifts Program (PDF - 655 KB)
Department of the Environment, 2009
As a donor, you will be eligible for the following tax incentives under the Program:
- The market value of the gift is fully tax deductible, with some exceptions.
- You can elect to spread the deduction over up to five income years.
- Gifts are exempt from capital gains tax.
You may also claim a tax deduction for the cost of valuations obtained specifically for this Program.
Please note, gifts bequeathed under a will or made by executors of deceased estates are not tax deductible and do not qualify for the Program.
Benefiting Australia's cultural heritage
If you make a donation, you can be proud that your gift is helping develop Australia’s public cultural collections. You are also helping to preserve Australia’s cultural heritage for the benefit of present and future generations.