According to the Office for the Arts’ Register of Cultural Organisations, there are 1,482 cultural organisations in Australia whose principal purpose is the promotion of a cultural activity. This means they administer a public, non-profit fund and are eligible for Deductible Gift Recipient status.
Eligible cultural activities include literature; visual, community, performing or Aboriginal and Torres Strait Islander arts; music; crafts; design; television; video; radio; film; or movable cultural heritage. 
The Australian Capital Territory, Victoria, New South Wales and Northern Territory have proportionally more cultural organisations, relative to the number of Australian businesses overall.Queensland and Western Australia have comparatively fewer cultural organisations. Queensland is home to 20 percent of Australian business, but just 13 percent of cultural organisations. Western Australia has 10 percent of Australian businesses, but just 8 percent of cultural organisations.
 Public art galleries, museums and libraries are generally not included on the Register as they are approved by the Australian Taxation Office under another Deductible Gift Recipient category.