Culture and art donation is a fundamental way for social forces to subsidize cultural construction. How to encourage the donation has gradually caught more attention of community. Currently，a number of countries have got successful experiences and formed a unique incentive system in the process of the practice. Combined with the practice of these countries，we divided the incentive system into：tax incentive type represented by America，law-push type represented by Korea and the hybrid-engine type represented by England. In the process of building the unique incentive system，our country has made some achievements，but there are also many difficulties，so based on learning from the advanced experiences of other countries，we propose the following advice：to make further excavation of cultural institutions’internal impetus，to promote the advanced experiences，to promote charity culture with Chinese characteristics，and so on. <<