(Gift illustration)

How it works

	You transfer a painting, antiques, collectibles, or other personal property to the Guggenheim.
	The Guggenheim may elect to hold the property and display or use it in the furtherance of its mission. The Guggenheim may elect to sell the property at some point in the future and use the proceeds for its programs.

Benefits

• You receive gift credit and an immediate income tax deduction for the appraised value of your gift and pay no capital gains tax, provided your gift satisfies the "related use" requirements of the IRS.
• In certain cases, you can use personal property to fund a life-income gift, such as a FLIP Unitrust, that benefits the Guggenheim and provides you with income now.
• You can have the satisfaction of making a significant gift now to the Guggenheim without adversely affecting your cash flow.

For more information

E-mail us, complete the personal illustration form, or call us at 212 423 3500 so that we can assist you through every step of the process.

Solomon R. Guggenheim Foundation
1071 Fifth Avenue
New York, NY 10128-0173
212 423 3500