Providing financial support as an Irish taxpayer to IMMA is incentivised for individuals and corporate donors through the Charitable Donation Scheme, allowing relief on donations above €250.  
For more information, please contact the Development Office at [email protected] .  
 
Should you wish to gift an artwork to IMMA, you may be able to avail of tax relief through Section 1003 of the Taxes Consolidation Act 1997. Section 1003 provides that donors of heritage items, to accredited institutions such as IMMA, can credit 80% of the value of these items against their liabilities for certain taxes. The taxes covered by the relief are Income Tax, Corporation Tax, Capital Gains Tax, Gift Tax and Inheritance Tax.    
If you would like to know more about Section 1003 and IMMA’s Collections & Acquisitions Policy, please contact the Development Office at [email protected] .  

Even if you are living outside of Ireland, you may wish to support IMMA through a donation or gift. IMMA has partnered with charities in the UK and US to ensure that all donors can support IMMA tax-efficiently.

IMMA is a beneficiary of The American Ireland Funds (DBA The Ireland Funds America), a 501(c)3 public charity in the US.

IMMA is a beneficiary of The Ireland Funds Great Britain, a registered charity in the UK under charity number 327889.

If you require further information, please contact the Development Office at [email protected] .

A gift in your will, whether it is a piece of art or a financial donation, enables the Museum to strengthen its Collection and have greater impact.  

Writing your will 

The following wording can be adapted by your solicitor to suit the type of gift you wish to leave: 

I give, devise and bequeath to the Irish Museum of Modern Art Company (registered charity number CHY6666) of Royal Hospital Kilmainham, Military Road, Kilmainham, Dublin 8, Ireland the sum of €xxx (xxx euros)  

Or 

The whole (or xxx% share) of my residuary estate  

Or  

[Insert details of a specific gift] to hold on trust for its general charitable purposes, and I declare receipt of the Treasurer or duly authorised officer shall be a full and sufficient discharge.

If you have already made a will but would like to leave a gift to the Museum, it is not necessary to rewrite your entire will. You can simply instruct your solicitor to prepare an amendment—a codicil—to your current will. The following wording can be adapted by your solicitor to suit the type of gift you wish to leave:  

I (full name) and (full address) declare this to be a (first/second) codicil to my will dated (day month year). In addition to any legacies given in my said will, I give, devise and bequeath to the Irish Museum of Modern Art Company (registered charity number CHY6666) of Royal Hospital Kilmainham, Military Road, Kilmainham, Dublin 8, Ireland the sum of €xxx (xxx euros) 

Or 

the whole (or xxx% share) of my residuary estate 

Or 

[insert details of a specific gift] to hold on trust for its general charitable purposes, and I declare receipt of the Treasurer or duly authorised officer shall be a full and sufficient discharge. In all other respects I confirm my said will and any other codicils thereto. 

When making or updating your will, we suggest that you consult with your solicitor to ensure your will and/or codicil is legally valid and reflects your intentions. 

If you are considering leaving a specific work of art to the Museum, we encourage you to contact us to discuss your plans before you commit them to a will, to ensure we can meet your wishes and are able to accept your generous gift. Please contact the Development Office at [email protected] – we would be delighted to help.