• Register of Cultural Organisations

    Gifts to public funds on the Register of Cultural Organisations may be tax deductible if the public fund is a deductible gift recipient (DGR).

    The Minister for the Arts, the Attorney General's department maintains the Register of Cultural Organisations.

    Organisations currently on the register include choirs, dance groups, festivals, theatre groups and art exhibition venues.

    On this page:

    How can your organisation be entered on the register?

    Contact the Ministry for the Arts to obtain the Register of Cultural Organisations guide and the Application for Register of Cultural Organisations form.

    The Minister for the Arts will assess your organisation's eligibility to be entered on the register. If your organisation is entered on the register, the form is then sent to us to endorse the organisation as a DGR.

    Next steps:

    How do you apply for DGR endorsement?

    Organisations seeking entry to the Register of Cultural Organisations complete information relevant to DGR endorsement on the Application for Register of Cultural Organisations form. If an organisation is entered on the register, the form is then sent to us to endorse the organisation as a DGR. The organisation does not need to apply separately for endorsement of its public fund.

    Next steps:

    Who maintains the Register of Cultural Organisations?

    The Secretary for the Arts, the Department of Communication and the Arts, maintains the Register of Cultural Organisations.

    The Treasurer and the Minister for the Arts decide whether to register the organisation and its public fund. This decision is not made by us.

    If your organisation wants to be entered on the register, it must meet several requirements, including:

    • it is a body corporate, a trust or an unincorporated body established for a public purpose by the Commonwealth, a state or a territory
    • its principal purpose must be to promote literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, Aboriginal arts or movable cultural heritage
    • it does not give any of its property, profits or financial surplus to its members, beneficiaries, controllers or owners
    • it maintains a public fund to receive gifts for its principal purpose
    • it agrees to provide information on donations at six monthly intervals
    • it agrees with the Office for the Arts that, if included on the register, it will participate in periodic reviews of eligibility.

    Cultural activities undertaken as the principal purpose of an organisation on the Register of Cultural Organisations may include:

    • creating a new theatrical work
    • publishing a literary magazine
    • building a community arts centre.
      Last modified: 12 Oct 2016QC 16802