Reviewed as of 28 September 2026.
Donating a work is not simply handing it over. The institution must accept the acquisition, establish what it is receiving and be able to look after it. The donor must know whether they are transferring ownership, granting rights, imposing conditions or expecting a tax benefit.
Before you offer it
Check ownership, provenance, condition, rights, charges, export status and future costs. Prepare a record of the work and avoid presenting a self-interested valuation as an objective price.
Acceptance
An institution may turn down a donation because the work does not fit, its provenance is incomplete, conservation would be costly, space is lacking or the risks or conditions are incompatible with its mission. Do not announce the donation as settled before formal acceptance.
What is transferred
The document should identify the work and specify:
- transfer of ownership;
- the time of delivery;
- taxes and costs;
- files and accessories;
- rights or licences, if granted;
- provenance documentation;
- condition;
- the value used and the purpose of that valuation.
Donating the physical object does not automatically transfer the exploitation rights.
Conditions
Conditions about permanent display, location or a ban on lending may prove hard to honour for decades. If they are essential, they must be drafted and accepted expressly, with clear consequences.
Conservation and deaccessioning
Ask about the policy on acquisitions, conservation, loans and deaccessioning. A responsible institution should not promise permanent display or rule out every future decision without assessing whether that is feasible.
Taxation
Do not assume there will be tax relief. It depends on the donor, the recipient, the valuation, the jurisdiction and formal requirements. Take advice before signing and keep the documentation required.
Delivery
Formalise the deed of transfer, inventory, condition report, photographs, transport, insurance and receipt. Keep a complete copy of the file.
On the open conversation
The civil and tax form of the donation depends on the donor, the institution and the jurisdiction. Consult the receiving institution and take legal and tax advice before signing.
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