Organisations that are not public libraries, museums or art galleries
Following are examples of organisations that are not public libraries, museums or art galleries:
- business exhibits set up as part of promoting or carrying on a business
- hobby associations and clubs that exist primarily to provide services and facilities for their members
- support funds that provide money for public libraries, museums and art galleries or for the establishment of such institutions - these funds might fall within the DGR category of public ancillary fund
- support organisations such as friends of an art gallery or museum
- urban preservation schemes that encourage preservation of buildings of historical and architectural significance.
If your organisation is not a public library, museum or art gallery but otherwise supports literature, the arts or movable cultural heritage it may fall within one of the other cultural DGR categories.
Explains the characteristics of a public library, museum and art gallery for the purposes of endorsement as a deductible gift recipient.