Inquiry into arts and cultural philanthropy

Submission Date: 2 March 2026

This submission has been prepared by the Charity Law Committee of the Law Council of Australia’s Legal Practice Section (the Committee). The Committee welcomes the opportunity to make a submission to the House Standing Committee on Communications, the Arts and Sport about the inquiry into arts and cultural philanthropy.

Cultural organisations operate in a complex world of State and Federal laws that apply to the various different forms of funding:

• State and Federal government funding;
• philanthropic funding;
• sponsorship;
• fundraising events;
• ticket and merchandising sales;
• bequests;
• works and contributions from creatives; and
• Commonwealth, State and local tax concessions and incentives.

While simplifying the tax system and regulation in relation to all these differing types of funding sources will assist cultural institutions and creatives, the Committee’s submission is confined to the following aspects of the inquiry’s terms of reference, principally in relation to cultural organisations, rather than individual creatives:

• government policies;
• the tax and regulatory settings providing incentives and disincentives for philanthropic giving and private support; and
• potential government initiatives to increase philanthropic participation.

Last Updated on 03/03/2026

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