

Portrait of Mrs Robert Harrison 1886
John Singer Sargent
Bequeathed by Miss PJM Harrison 2000
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Offers in Lieu of Inheritance Tax

Many of the finest works of art and most important archives in the Tate Collection have been received as gifts or have been offered to the
Government in lieu of tax and allocated to Tate, often following the wishes of the owner in his or her Will.
If you are considering the option of an offer in lieu, we would welcome the opportunity to discuss this with you.
Tate Foundation is a registered charity. Registered Charity No. 1085314
Sarah den Dikken
Legacy Manager
Tate, Millbank
London SW1P 4RG
Tel: 020 7887 8637
Fax: 020 7887 8098
email legacy.enquiries@tate.org.uk
Information for Solicitors:
If you are offering advice on behalf of a client please ensure that all cash legacies to Tate are made to Tate Foundation, Millbank, London.
Registered Charity No: 1085314.
With regard to works of art specific arrangements will need to be made, and it will be necessary for Tate to discuss these with the client.
Likewise if there are particular requirements from the client, it will be useful to consult on these to ensure they can properly be met.
Alternatively, special requests can be noted as a wish rather than a direction so that the donation will not fail.
For suggested wording for a Will or codicil please contact the Legacy Manager directly on 020 7887 8637.
Gifts of Works of Art

Gifts of art to Tate from private sources are a lifeline to Tate's Collection.
In the last 5 years, over 50% or all works of art acquired by Tate were the result of gifts.
Learn more about these new additions.
Gifts of Shares

You are eligible for tax relief on gifts of certain shares and securities to Tate.
The tax relief will apply where the whole of the beneficial interest in any qualifying shares or securities
(which are listed or dealt with on a recognised stock exchange,) is given to a charity either by way of a gift or by an undervalued sale.
For further information please contact the Legacy Manager.
Gifts of Copyright

If you own the copyright of a work in Tate's Collection, you can help us by assigning it to Tate in your will.
(Please refer to the Collection section).
This website is designed to give you general information about various ways of giving to Tate, including some of the
potential financial benefits.
It is not intended to provide specific advice about the legal or tax implications of charitable giving.
Before making a gift to Tate, you should consult with your accountant, solicitor, or a financial advisor for a thorough analysis of your
individual situation and the tax consequences to decide which of these ways of giving might work best for you.
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