Large Cultural Donation and Cultural Patronage

Large cultural donation

A gift is considered to be a large cultural donation if it meets all of the following conditions:

  • It is a monetary donation of at least $5,000 but no more than $25,000.
  • It was made by an individual (other than a trust) after July 3, 2013, but before January 1, 2023.
  • It was made to one of the following organizations:
    • a registered charity operating in Québec in the arts or culture sector;
    • a registered cultural or communications organization;
    • a registered museum.

In addition to the tax credit for charitable donations and other gifts, a large cultural donation entitles the donor to a tax credit of 25% of the eligible amount of the gift.

Note

The 25% increase of the eligible amount applies only to a single large cultural donation made by an individual after July 3, 2013, but before January 1, 2023.

Cultural patronage

A gift is considered cultural patronage if it meets all of the following conditions:

  • It is a monetary donation of at least $250,000.
  • It was made by an individual (other than a trust).
  • It was made to one of the following organizations:
    • a registered charity operating in Québec in the arts or culture sector;
    • a registered cultural or communications organization;
    • a registered museum.

Cultural patronage entitles the donor to a tax credit of 30% of the eligible amount of the gift.

Note

A donation pursuant to a pledge registered with the Ministère de la Culture et des Communications can also be considered cultural patronage. Under such a pledge, the individual undertakes to pay at least $250,000 to the same organization over a maximum period of ten years (the eligible amount of the donation for each year must be at least $25,000).

The following are considered monetary donations: cash donations, donations made by cheque, credit card or money order and donations made by wire payment or electronic funds transfer.

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