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The Cultural Gifts Program (previously the Taxation Incentives for the Arts Scheme) was set up by the Australian Government in 1981 after a three year trial. Its purpose is to foster the growth of collections of Australian cultural institutions by providing a financial inducement to private owners of cultural materials to donate them to public institutions.
The National Library has received a large number of books, manuscripts, paintings, photographs, maps and oral histories from donors who wished to obtain the benefit of a tax deduction. The Library is appreciative of the benefits of the Program and we welcome offers of materials from individuals and organisations that are interested in making use of the Program.
For more information about the role of the donor and the role of the receiving institution please consult the Cultural Gifts Guide April 1998, published by the Department of Communications, Information Technology and the Arts. A summary of the Guide is available online.
There are inevitably some complexities associated with the donations and over the years donors, valuers and the Library have encountered various problems in utilising the Program. The policies set out below have been formulated over time in order to deal with these problems. The document may be given to anyone who is considering offering the Library a gift under the Cultural Gifts Program.
If you have an item which you think would fall within the Library's collecting field and you would like to consider donating it under the Cultural Gifts Program, the first person to contact is normally the Curator of Manuscripts, who will direct your inquiry to the appropriate specialist staff. We will advise you on whether your donation falls within the Library's Collection Development Policy. If so, we will help you with arrangements for the independent valuations which you need to obtain, and forward the valuations on your behalf to the Committee on Taxation Incentives for the Arts.
Gifts are only accepted if they fall within the Library's Collection Development Policy. This should apply also to subsequent gifts from the same donor. In general, the gifts should be of sufficient research value that the Library would have been prepared to purchase them if they had not in fact been offered as gifts. Photocopies and other copies of some types of unique materials may be accepted, provided they only form part of a larger gift and on the understanding that they will be given a low monetary value by the valuers.
Cultural Gift donations are not accepted if it is evident that their market value is very low. At the very least, the value must exceed the cost of the valuers' fees and the administrative costs incurred by the Library in arranging valuations and preparing the paperwork. The minimum value that is acceptable is likely to vary according to format, as the costs of organising valuations differ considerably. Material that clearly has a value of less than AUD $500 is not accepted and only in special circumstances are gifts worth less than AUD $1000 accepted. If the material offered is of low market value donors are asked to consider making it an outright gift or, if this is not acceptable, offering it for purchase, on the understanding that the payment will be relatively slight.
The Library does not accept more than one Cultural Gift from a particular donor in a single financial year, unless the second Gift comprises a different format of material than the first. The Library may accept gifts from a particular donor in two or more consecutive years, but it will not necessarily arrange the valuations for each gift. Depending on the quality of the material, the availability of valuers and the number of gifts currently on offer, the Library might inform a frequent donor that they will have to organise the valuations themselves. The Library may still be willing to pay the valuers' fees. In such cases, donors may be told that in their own interests it would be better to present material at longer intervals.
In the case of manuscripts and oral history recordings, the Library is willing to accept materials that will be held under closed or restricted access, provided that such restrictions are reasonable. However, as restrictions affect the market value of the material (on the assumption that most potential buyers would not be willing to accept any restrictions on use), the Library seeks to establish at an early stage if restrictions are likely. If so, it informs the valuers accordingly. Manuscript valuers have been directed by the Taxation Incentives for the Arts Committee to take into account access restrictions.
Donors are required to indicate whether they are transferring the ownership of copyright of the gift. In some instances, particularly with offers of photographs, the Library may decide to decline the gift unless copyright is transferred. In other cases, the gift may be accepted, but the valuers will be notified that copyright has not been acquired and this is likely to affect the valuation.
The Library will establish at the time of accepting a gift who holds the main legal title to the material. In the case of complex collections, however, the question of some items belonging to others may arise only after detailed examination, especially if valuation takes place before the gift is actually received by the Library. Valuers are required to draw to the Library's attention any groups of material or items that probably should not form part of the collection. If there is any uncertainty, the Library seeks clarification before the paperwork is finalised. Materials acquired by donors in the course of their official duties will normally be excluded from valuations or will only be valued at a nominal amount.
While donors are entitled to arrange their own valuations, the Library normally commissions the two valuations and pays the valuers' fees. The valuers who are selected are known to have expertise and experience in assessing the category of material, they have a full understanding of the requirements of the Program, they have proved to be prompt and reliable, and they do not charge excessive fees. Valuers are chosen from the Approved Valuers document published regularly by the Committee on Taxation Incentives for the Arts.
If there is a significant discrepancy between the two valuations, the Library firstly asks the valuers to reconsider their valuations and, if they adhere to their decisions, it seeks a third valuation. The Library will then normally submit to the TIA Committee the two closest valuations, but if the discrepancies are still marked it may submit all three valuations. Library staff do not seek to influence the valuers in any way, though they may express views if asked by valuers. The TIA Committee has stated that in submitting the certificates of donations, the donee institutions are implicitly endorsing the valuation. Consequently, if the Library considers that the valuations are either much higher or much lower than their probable market value, or if it strongly suspects collusion between donors and valuers, it will seek a third valuation. Partly depending on that valuation, it may then inform the Committee that it cannot endorse some or all of the valuations.
Cultural Gift donations are expected to be unconditional and if the Library arranges the valuations there is no requirement that the donors approve the valuations. Nevertheless, the Library does inform donors of the average of the two valuations before submitting them to the TIA Committee. If donors are unhappy with the valuations, they are free to arrange new valuations, in which case the Library would submit all the valuations to the TIA Committee. Failing that, the Library will consider returning the gifts. In such cases, it expects the donors to reimburse it for the cost of the valuations.
For further information, or to arrange an appointment to discuss a proposed donation, please contact:
Curator of Manuscripts
Manuscripts Branch
National Library of
Australia
Canberra ACT 2600
AUSTRALIA
Telephone: +61 2 6262 1259
Facsimile: +61 2 6257 1516
E-mail:
manuscripts@nla.gov.au
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