How to submit a donation
All documentation for donations made under the Cultural Gifts Program must be submitted through the department's online submission portal.
Enriching Australia's public collections
The Cultural Gifts Program 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.
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.
- Assisting donors in obtaining at least two valuations for the donation from CGP approved valuers.
- Valuations will not be accepted under the program 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 from 1890.
- Submitting the required documentation to the department using the online system.
The department will send the donor a letter once the submission is finalised.
How to participate in the program
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).
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, 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 Program should not be returned to the donor as the donor has already received the benefit of the tax deduction for the gift.
