Enhancing the national collections and helping museums to acquire works: The RMN was founded in 1895 to fulfil this role. Since then, while also extending its skills in other areas, it has constantly collected, managed and invested the funds needed to acquire works of art for more than 30 museums.

To fulfil this role, it draws on the work of purchasing committees and the artistic advice of national museums, and enjoys the support of corporate and individual patronage.

At the request of the purchasing committee, the RMN makes purchases from individuals and dealers, as well as public sales. It also manages donations and payments in kind.

Donations

Donations are part of what are called free acquisitions. A distinction is drawn between manual gifts involving the simple handover of one or more works, donations by legal deed, which frequently include specific conditions, and bequests, works willed to the state without compensation.

Each year nearly 150 donation proposals are examined by the national museums’ competent committees. Donations in cash also boost the acquisition funds managed by the RMN.

It should be emphasized that the French Taxation Code enables donors to museums (companies or individuals) to benefit from certain tax deduction in relation to their donation.

Gifts

A payment in kind enables the giver to pay the state certain taxes in works of art (inheritance or transfer taxes, wealth tax, etc.), provided the French Finance Ministry grants this right after consulting the Ministry of Culture and Communication.