Cultural Gifts Program 2024/25

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This is a preview of the Cultural Gifts Application Form 2024/25 form. When you’re ready to apply, click Fill Out Now to begin.
 

Cultural Gifts Program

* indicates a required field.

The Cultural Gifts Program offers tax incentives to encourage people to donate cultural items to public art galleries, museums, libraries and archives in Australia. Donations can include visual and decorative arts, Indigenous arts and cultural artefacts, social history and scientific collections, and archival material (among other things).

Donors can claim the GST inclusive market value of the gift as a deduction from their taxable income. To make a claim, the donation must be valued by at least two independent valuers who are approved by the Arts Secretary to value the kind of property being gifted. The donors can then claim the average of the valuations as the tax deduction. For donors, the market value of the gift and the cost of obtaining the valuation are tax deductible, deductions can be spread over five income years. We encourage institutions, donors and valuers to consult the Cultural Gifts Program Guide prior to undertaking a submission.

Donors should seek professional tax advice in relation to their donation including time limitations.

Please note:

The Department of Infrastructure, Transport, Regional Development, Communications and Arts uses this form to collect personal information that is required to process this application under the Cultural Gifts Program. This information may be provided to one of our Expert Advisors if we require further technical advice about the donation, or to the Australian Taxation Office (ATO) in order to seek advice or guidance in assessing this submission, or in the event we refer this submission for a determination by the Commissioner of Taxation. Your name, contact details and other personal information will not be provided to any other person or organisation unless it is required by law. For further information about our privacy obligations, (including in relation to how to access or correct personal information or make a complaint) and our contact details for privacy matters, please see our Privacy Policy. 

Is this gift being donated out of a deceased estate? * Required

Please contact the CGP team on 02 6136 8017 or by email at cgp.mail@arts.gov.au to discuss this gift. Testamentary gifts are not eligible under the CGP. (Not Applicable)

This section is not applicable because of your response to question: "Is this gift being donated out of a deceased estate?" on page 1

Does your organisation have Deductible Gift Recipient (DGR) status for Item 4? * Required

This section is not applicable because of your response to question: "Does your organisation have Deductible Gift Recipient (DGR) status for Item 4?" on page 1

To participate in the Cultural Gifts Program, your organisation must have DGR status for item 4. Contact the ATO to obtain DGR status Item 4.

ATO non-profit info telephone: 1300 130 248, wait to hear all the options, then select 3 and wait to hear the options, then select 2 to speak to an ATO officer.

For web, inquiries click here

Enter the search term – 52593

Select-  DGR Table / Australian Taxation Office