Legacies and In Memory donations
By thinking now of how you might want to benefit the National Galleries you can help us to secure the future of these wonderful collections for the next generation.
The National Galleries of Scotland and the National Galleries of Scotland Foundation are registered charities and all donations left to us are considered charitable for tax purposes.
Legacies are a vital contribution to the National Galleries of Scotland. They help us care for, develop and share the collections with as wide an audience as possible and to continue doing so for future generations. By considering leaving us a gift in your Will, you can help support our work.
If you would like to leave a legacy, we would be happy to meet you to discuss this and ensure that we properly understand your wishes in order to respect them in the future.
What should your will say?
You can support the Galleries by leaving a specified sum of money or by allocating a percentage of the residue of your estate – that is, what is left over after all other legacies (including any to family and friends) have been paid.
Your will or codicil (an addition to an existing will) should use the following wording:
‘I leave to the Board of Trustees of the National Galleries of Scotland Foundation, Princes Exchange 1, Earl Grey Street, Edinburgh, EH3 9EE (Charity no. SC043024) the sum of ______’ or ‘____% of the residue of my estate.’
You may also wish to specify that a particular Gallery is to benefit from your legacy. Simply add ‘to benefit’ followed by the Scottish National Gallery, the Scottish National Portrait Gallery or the Scottish National Gallery of Modern Art.
Offers in Lieu of Inheritance Tax
The Inland Revenue may, with the approval of the appropriate Minister, accept ‘pre-eminent’ works of art, manuscripts, heritage objects and historic documents in payment of Inheritance Tax (or its earlier forms of capital transfer tax or estate duty) under the Acceptance in Lieu Scheme. If you wish to discuss whether a particular work would qualify or what this would mean to your estate, please contact us to discuss.
Gifts in Memory
We always welcome gifts which are made to celebrate the memory of someone special in your life and recognise them as such. See also our Gallery of Stars page, as many of our donors have donated a star as their own remembrance of someone special.