Participating institutions

Enriching Australia's public collections

The Cultural Gifts Program (CGP) helps make important cultural items accessible to the Australian public by providing incentives for donors to donate art and cultural property to Australia's public collecting institutions.

Public collecting institutions must be endorsed as a Deductible Gift Recipient (DGR) on the basis of being a public art gallery, museum or library (including archives) by the Australian Taxation Office (ATO). Institutions and donors are encouraged to familiarise themselves with the Cultural Gifts Program Guide prior to commencing an application.

Roles and responsibilities

The process of providing a donor with a tax deduction for a donation made under the Cultural Gifts Program begins when a participating institution accepts the donation into its collection.

The recipient institution is responsible for:

  • Ensuring the donation meets the institution's collection policy, including undertaking due diligence in relation to ensuring it complies with all legal requirements.
  • Accepting the donation into its permanent collection.
  • The donor and institution must complete a Certificate of Donation. For large donations, please complete the large donations template.
  • Assisting donors in obtaining at least two valuations for the donation from CGP approved valuers.
    • Valuations will not be accepted under the CGP unless the valuer is approved for the relevant class. For example, a valuer approved for Australian paintings after 1950 would not be eligible to value an Australian painting dated 1890.
  • Submitting the required documentation to the department using the online system. The Certificate of Donation and Valuation Certificates for donations made under the CGP must be submitted through the department's online submission portal: Start now. For collections of four or more items please upload a complete list itemising both valuations using the breakdown of items template.
  • The department will notify the donor and the institution upon receipt of the application.
  • The department will send the donor a letter once the application is finalised.

Acknowledging Australian Government support

Recipient institutions must acknowledge the Cultural Gifts Program when referring to donated items on materials including but not limited to promotional materials, websites, social media, invitations and signage.
The standard acknowledgement for a donation is:
Donated through the Australian Government's Cultural Gifts Program.
Acceptable variations include:
Donated through the Australian Government's Cultural Gifts Program by [donor's name].
Donated through the Australian Government's Cultural Gifts Program by [donor's name] in memory of [name].
Donated through the Australian Government's Cultural Gifts Program in memory of [name].

Deaccessioning

Donations should only be accepted on the basis that they will form part of an institution's permanent collection. However, the department acknowledges changes in collection policies may occasionally result in the need to deaccession items.

If items are removed from a collection, this should be done in accordance with the institution's deaccessioning policy. Donations under the CGP should not be returned to the donor as the donor has already received the benefit of the tax deduction for the gift.

Frequently asked questions

National Indigenous Visual Arts Action Plan 2021–25

The National Indigenous Visual Arts Action Plan sets the Australian Government’s priorities to support the visual arts sector over the next five years. The Plan will support Aboriginal and Torres Strait Islander artists, organisations and businesses in their ability to direct and decide on their cultural and economic interests, and the evolution of their industry.

The plan contributes towards the Closing the Gap targets and outcomes and acknowledges the ongoing strength and resilience of Aboriginal and Torres Strait Islander people in sustaining the world's oldest living cultures.

The plan's initiatives have a strong focus on building economic opportunities and safeguarding cultural practices in a modern digital environment. The plan's actions include:

  • Investing in Indigenous art centres across Australia so that artists have better work spaces and opportunities.
  • Creating stronger markets and professional opportunities for Indigenous artists who do not have access to a service organisation.
  • Improving internet connection and access to digital infrastructure for Indigenous art centres so that they able to improve their online selling, do their business better and develop new skills.
  • Providing more training and professional development for, art centre managers, board members, Indigenous arts workers and artists who are seeking independent business opportunities.
  • Expanding the use of digital labelling technology for Aboriginal and Torres Strait Islander art and products to more art centres across Australia.
  • Promoting of the importance of ethical and authentic Aboriginal and Torres Strait Islander artworks to consumers.
  • Promoting Aboriginal and Torres Strait Islander art and opportunities for Indigenous artists overseas.
  • Working with Indigenous communities to find out whether a certification trademark or a separate law on Indigenous cultural intellectual protection would provide better protections for Indigenous artists and designers.
  • Encouraging an ethical marketplace by supporting the Indigenous art code and assessing the work it does to help Indigenous artists.
  • Expanding the Resale Royalty for Visual Artists scheme so that Australian artists can receive royalties when their eligible artworks sell overseas.

A successful industry will see the continued production, exhibition, purchase and collection of Indigenous visual art. The plan will increase employment, career pathways and training opportunities to support a professional, viable and ethical Indigenous arts industry based on strong participation and economic opportunities for Aboriginal and Torres Strait Islander peoples.

To learn more about the consultations that lead to the Action plan visit the Consultation Paper on Growing the Indigenous Visual Arts Industry webpage.

If you have any questions about the National Indigenous Visual Arts Action Plan, please email IVA@arts.gov.au.

Have your say

We value what you have to say, so we’ve made it easy for you to tell us what you think. You can leave comments, share via social networks or join in formal consultation processes.

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    We’re seeking your feedback to inform an update of the publication Significance 2.0: a guide to assessing the significance of collections.
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