Donating Artworks

NOTICE: 

From June 2022 until June 2025, we implemented a conditional moratorium on new donations with the purpose of prioritizing the acquisition of works by artists from communities underrepresented within our collection. During this period, we honoured pledged gifts and allocated resources to acquire artwork through means that would directly benefit artists during their lifetime, such as purchases or certified Cultural Property donations. This direction continues to reflect our current collection management priorities. 

The MacKenzie is able to accept donations of artworks through two avenues: as gifts to be accessioned for the collection, or as property that can be auctioned for fundraising purposes. Some works may be better suited to one or the other, and both qualify for tax receipts as a charitable donation. 

When making an offer to the MacKenzie, please let us know if you have a preference to donate works as property or for the collection. All artworks donated as property will first be assessed by our curatorial team for consideration in the collection before being designated as an asset for fundraising. 

1. Offer 

The MacKenzie Art Gallery is grateful for the network of artists, collectors, and community members who help preserve our cultural heritage. We welcome inquiries from donors seeking a long-term home for artworks and cultural objects that may be relevant to our mandate. When considering a new addition to the collection, we must be highly selective. When we introduce a work into the collection, we strive to care for it for generations and therefore must consider limitations in space, the cost of conservation, collection mandate, relation to the region, existing holdings, artist representation in regional collections, and other factors.  

Please submit donation offers or inquiries to our Registrar through the contact information below, including as much detail (including images) as you have. You may also feel free to make initial informal inquiries to one of our staff curators or senior members of the Programs team if they are available.  

Details that would be helpful to include: 

• Artist name 

• Artwork title 

• Material 

• Any inscriptions that appear on the front and/or reverse of the work 

• Artwork provenance (who owned the work before you, how/when it arrived in your possession, etc.) 

• Images of the artwork (front and reverse) 

• Dimensions (H x W x D, and specify inches or centimeters)  

• Current location (Is it in Regina? In Canada? Elsewhere?)  

• Condition of the work 

• • Is it damaged? 

• • Is it framed? 

• • Has it been glazed (glass or varnished) or protected in any way you are aware of? 

• Storage/handling considerations  

• • Is it crated? 

• • Is it fragile?  

• • Has it been treated with harsh chemicals? 

• • Is it sensitive to light? 

The more information that accompanies a proposed donation, the better the Gallery can assess timelines and respond fulsomely to donation offers. 

Please note: The MacKenzie Art Gallery does not assume responsibility for abandoned property.

 

2. Associated Costs 

In accordance with international museum standards, donors are generally responsible for all costs related to completing a donation (whether for a charitable tax receipt or CCPERB), including appraisal fees, photography, and transportation. In Canada, these expenses may be calculated in your “adjusted cost base” or as an expense of disposition, but advice should be sought from a qualified tax expert.  

Should an artwork donation be accepted and approved by the MacKenzie’s Permanent Collection Advisory Committee (PCAC), charitable tax receipts are issued by the Gallery upon determination of Fair Market Value by means of an appraisal.  

See Section 7 for information regarding tax receipts issued by the Canadian Cultural Property Export Review Board (CCPERB).  

Note for artists: In most cases, when an artist wishes to donate their own work directly to the Gallery, they are not required to pay for the costs associated with the donation.  

 

3. Timeline 

The MacKenzie Art Gallery makes every effort to ensure offers to the collection are processed in a timely manner; however, there are many factors involved in considering and processing a donation. The Gallery must balance multiple review and approval steps, staff capacity, research time, third-party appraisal timelines, and conservation assessments, which may prolong the donation process. Considering the variability in these matters, the Gallery cannot guarantee a specified timeline for considering/processing donations and the issuance of a charitable tax receipt, although donors should be aware that the process is not often completed in the same year that initial contact is made. 

 

Donations requiring Canadian Cultural Property Export Review Board (CCPERB) certification should be aware that their key dates for application submission and notification are updated annually by the review board, and the board typically offers four submission deadlines per year. The Gallery will exercise discretion around which donations it will submit for designation, and which deadline is most feasible for submission, but we welcome donor insight into their desire for certification and the timeline they hope to achieve. 

 

4. Repatriation, UNDRIP, and Review of Cultural Objects 

As part of our strategic priorities (2024-2030), we honour the cultural legacy of this territory through thoughtful collection management that ensures community access, active research, and meaningful representation. The Gallery welcomes opportunities to support UNDRIP initiatives, which include the restitution and repatriation of Ancestors (culturally significant belongings and art objects). We welcome the opportunity to assist with or consult on stewardship agreements made with local nations.  

From UNDRIP, Museums and Other Cultural Institutions: 

 Mandated to report on the history, purpose, operation, and supervision of residential schools for First Nation, Inuit, and Métis children, the TRC [Truth and Reconciliation Commission] did so within the wider context of colonization and the legal and policy frameworks for the forced assimilation of Indigenous peoples into Canadian society. Throughout this time Indigenous items, intangible heritage (e.g., images, recordings) and ancestral remains came to be within the control of museums, galleries, archives, libraries (cultural institutions) and other institutions (e.g., universities). As holders of this material and sites of public memory the TRC recognizes the significant roles that cultural institutions have in the process of reconciliation. 

… some Canadian museums have developed policies and practices that align with principles and rights articulated in UNDRIP. For example, […] cultural institutions have worked in partnership with Indigenous peoples to develop exhibition, collections management, digital resource and other policies that respect Indigenous laws and protocols concerning stewardship, access, care and use of sacred/ceremonial objects, images and information. UNDRIP expressly affirms principles articulated by the CMA/AFN Task Force as Indigenous human rights and adds to them, among others, the rights to maintain, protect, develop, use and control “past, present, and future manifestations of their cultures” such as heritage items, cultural expressions and sites and reparation for violations of their “laws, traditions, and customs.” 

Read more about UNDRIP here. 

 

5. Curatorial & Conservation Considerations 

The Curatorial team, in consultation with the Executive Director & CEO, internally assess proposed donations of artwork by considering its cultural significance and relevance to our mandate, Vision and Values, Acquisition Guidelines, and to our existing permanent collection and nearby collections. The Gallery’s Conservator may make their own preliminary recommendation regarding the condition of the proposed artwork and any perceived risks associated with a potential acquisition. The curatorial team will take conservation needs into account during the assessment process.  

Gallery collection priorities are focused on Indigenous and contemporary art, contextualized through select historic and international work. Should the artwork be deemed an appropriate fit for the collection, the curatorial team will plan to present a justification for the acquisition to the Permanent Collection Advisory Committee (PCAC), which includes representatives from the curatorial team, conservation, and the community. If the offer is declined, a member of the curatorial team will contact the donor to facilitate the next steps.  

 

 6. Acquisition Meeting Dates  

As noted above, a member of the curatorial team may present the proposed donation to the PCAC, with the proposed artwork on-site if feasible. PCAC usually convenes bi-annually to consider proposed artwork donations to the MacKenzie Art Gallery Permanent Collection. 

 

7. Tax Receipts 

Donations are typically processed through a standard charitable tax receipt, although some objects and collections can be determined to be of Outstanding Significance and National Importance (OSNI) and thus qualify for Canadian Cultural Property Export Review Board (CCPERB) certification (T871). 

There are different tax implications for different types of gifts. The MacKenzie Art Gallery cannot offer tax advice, but there is additional time, complexity, and donor-incurred expenses, as well as a higher threshold for qualification required for CCPERB certification. A successful application for CCPERB certification may have significant tax advantages for the donor. The Gallery will only present the most significant works forward for CCPERB certification, and only by request of the donor. The Gallery is cannot guarantee a certifified Cultural Property designation as such decisions are made by an arms-length review board. 

For more information regarding Canadian Cultural Property Export Review Board (CCPERB)  certification, please visit the CCPERB website.  

 

 8. Disputing Appraisals  

Should the donor decide that the assigned value of the proposed donation determined by the external appraiser is unacceptable, the donor reserves the right to request another appraisal at their expense. The Gallery operates at arm’s length from the appraisal process; however, the curatorial team is often able to advise donors on the process and provide an opinion on their findings.  

In the event that the donor is dissatisfied with the outcome of a re-appraisal and wishes that the work be returned, this will be done at the donor’s expense. 

 

 9. Estate Planning 

Occasionally, donors may wish to include an artwork donation to the Gallery in their will. The Gallery respectfully requests that all potential estate donations be discussed with a member of the curatorial team during the donor’s lifetime. Unless previous arrangements have been made, all works willed to the Gallery will be considered offers as property, with consideration for the collection following the same criteria laid out in section 1, which may include expenses to be incurred by the estate. 

Please note: The MacKenzie Art Gallery does not assume responsibility for abandoned property. 

 

Contact information: 

Registrar: Marie Olinik – molinik@mackenzie.art