Cultural Gifts Program Valuations

Supporting collectors to share significant works with Australia’s public collections.

The Cultural Gifts Program encourages donations of art and cultural material to eligible Australian public galleries, museums, libraries and archives. It offers collectors an opportunity to contribute to public collections, support research and make works accessible to future generations.

Emma Lenyszyn is an approved valuer for the Australian Government’s Cultural Gifts Program. Through EKL Fine Art, she provides independent valuations within her approved areas of expertise, drawing on more than two decades of experience across galleries, auctions and public institutions.

How EKL Fine Art can help

Whether you are considering donating a single artwork or a substantial collection, Emma can discuss the proposed gift, review the available documentation and prepare a valuation supported by relevant market evidence.

Where appropriate, Emma can assist with identifying potential collecting institutions and liaising with their collection teams. Acceptance rests with the institution and depends on its collecting priorities.

A donation generally requires at least two independent valuations by valuers approved for the type of material being donated. EKL Fine Art can provide one of these valuations and liaise with the receiving institution about its requirements.

Benefits for donors

Eligible donations may qualify for a tax deduction based on the gift’s market value, subject to the program’s rules and individual circumstances. Donors may elect to spread the deduction over up to five income years.

Gifts made under the program are exempt from capital gains tax. The cost of obtaining valuations may also be tax deductible.

Donations made through a will or by executors of deceased estates do not qualify. Donors should seek advice from their accountant before proceeding.

For information about collection planning and the 2027 CGT changes, see our Art Valuations for CGT page.

Discuss a proposed donation

Please provide photographs of the artwork, the artist’s name, dimensions and any available purchase or provenance documentation. If you are already speaking with a collecting institution, please include those details. Emma can then advise on the valuation process, scope and fees.

Enquire about a Cultural Gifts Program valuation

Read the Australian Government’s Cultural Gifts Program guidance