About the program

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 technical experts.

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.

Further information about the Program and how the Program works is available using the links provided on the left of this page.

Tax incentives

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.