Who can receive gifts under the program?
You can donate property under the program to any of the following:
- the Australiana Fund
- a public library in Australia
- a public museum in Australia
- a public art gallery in Australia
- an institution in Australia consisting of a public library, a public museum and a public art gallery or of any two of them
- the Australian Government for Artbank.
With the exception of the Australiana Fund and Artbank, the recipient of your gift must be endorsed as a deductible gift recipient (DGR) by us.
The property must be accepted by the DGR for inclusion in a collection it is maintaining or establishing. For Artbank, the property must be accepted by the Australian Government for inclusion in a collection maintained or being established for Artbank.
If you want to donate property, you should contact the DGR first, then you or the DGR should obtain more information about the program from the OFTA.
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You can check that an organisation is a DGR by either:
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If an organisation such as a large public university wants to receive gifts under the program for one of its public libraries, museums or art galleries, it is not sufficient that the university is endorsed as a DGR itself. It must be separately endorsed as a DGR for the operation of the institution receiving the gift.
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When checking an organisation's details on the ABN Lookup website, look for the term 'Item 4' in the 'Deductible gift recipient status' section of the 'Current details' screen. This indicates the organisation can receive gifts of property under the Cultural Gifts Program.
Below are examples of wording on the ABN Lookup website for organisations eligible to receive gifts of property under the program.
Examples
The XYZ Museum is endorsed as a Deductible Gift Recipient (DGR) from 30 May 2003. It is covered by Items 1 & 4 of the table in section 30-15 of the Income Tax Assessment Act 1997.
ABC Town Council operates the following funds, authorities or institutions. Gifts to these funds, authorities or institutions may be deductible.
Fund, authority or institution name
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Last Modified: Wednesday, 13 June 2012