There are a variety of ways to make a tax-deductible gift:
Please make checks payable to the J. Paul Getty Trust and designate the purpose of your gift on the check memo line or in a note enclosed with your check. Checks should be mailed to:
Office of Development
The J. Paul Getty Trust
200 S. Barrington Avenue
P.O. Box 490671
Los Angeles, CA 90049-9998
Join the Getty Patron Program
Give the Getty Patron Program as a gift
Donate in memory or honor of a friend or loved one
To donate by credit card for a purpose other than those listed above, please contact the Office of Development directly at (310) 440-7700 or email@example.com.
In some circumstances, donors may recommend grants from a Donor Advised Fund (DAF) to the Getty. Donors are advised to ensure that any grant letter from the DAF to the Getty specifies the purpose of the grant.
Important note: Many DAFs, including Fidelity and Vanguard, will not allow donors to recommend grants for which a donor receives benefits. This includes the Getty Patron Program and Getty Council dues, unless donors waive all non-tax deductible benefits. Please speak with your DAF before making a recommendation. Refer to the J. Paul Getty Trust Policy below on Donor-Advised Funds for more information.
Gifts of Publicly Traded Securities
For stock transfer please contact the Office of Development at (310) 440-7700 or firstname.lastname@example.org for instructions so that the gift will be properly credited when received. Donors will receive gift credit of the mean value of the stock on the gift date, which is defined as the day it passes out of the donor’s control.
Gifts in U.S. dollars and in foreign currency may be wired directly from your bank to the Getty Trust by providing your bank with our wire transfer instructions:
Bank of America, Century Commercial Banking Unit #1417, Los Angeles, CA 90067
Account Number: 07473-01267
U.S.A. Account Name: The J. Paul Getty Trust
SWIFT Number: BOFAUS3N
Corporate Matching Gifts
Many employers match gifts made or volunteer service hours worked by active and retired employees and directors. Individuals will be recognized in honor rolls and donor recognition programs for the full amount of their donation plus the match. Please contact your human resources department to see if your company participates and obtain a matching gift form.
United Kingdom Donations
Through December 2018, the J. Paul Getty Trust is registered as an eligible charity with the CAF American Donor Fund (CADF). CADF is a charity specially designed to facilitate tax-effective giving by individuals who pay tax in both the United States and the United Kingdom, or in the United Kingdom alone. CADF offers both donor-advised funds and the ability to make a one-off donor-advised gift.
If you would like to make a donation to the Getty while receiving available tax relief under United Kingdom law and/or under United Kingdom and United States law, you may make that contribution through CADF and recommend that your funds be used to support the J. Paul Getty Trust.
For more information contact:
CAF American Donor Fund
25 Kings Hill Avenue
Kent ME19 4TA
Office phone: +44 (0)3000 123 150
J. Paul Getty Trust Policy on Donor-Advised Funds
Donors may recommend grants from Donor Advised Funds (DAFs), charitable giving vehicles administered by a public charity, to the Getty, a qualified nonprofit organization. However, as explained further below, the use of a DAF distribution to pay membership dues (such as Council or Patron Program dues) raises special considerations.
In December 2017 the United States Department of the Treasury and the Internal Revenue Service issued Notice 2017-73, stating that they anticipate adopting a rule that would prohibit distributions from DAFs to pay for the deductible portion of membership dues (with the DAF’s donor/advisor paying the nondeductible portion personally), because such distributions would result in a prohibited benefit to the donor/advisor. In addition, Treasury and the IRS anticipate adopting a rule that would permit distributions DAFs to fulfill a donor/advisor’s charitable pledges, if certain conditions are met. In the Notice the government solicited public comments on this topic. As of May 31, 2018, no further or binding guidance has yet been issued.
In light of the Notice, some DAFs, including Fidelity Charitable and Vanguard Charitable, have advised that they will not make grants to pay for any portion of membership dues unless donors affirmatively waive all non-tax deductible benefits. Donors who wish to pay Getty Patron Program or Council dues through a DAF must speak first with their DAF to confirm whether the DAF will still make such grants. When speaking with their DAF, donors should articulate to their DAF not only the specific charitable purpose for the grant, to pay for Getty Program or Council dues, but also their intention either to affirmatively waive all non-tax deductible benefits associated with the grant/or their plan to effectively bifurcate their dues payment, by purchasing non-tax-deductible benefits with personal funds. Donors are asked to confirm grant eligibility with their DAF, prior to making a recommendation, and to ensure that the grant letter from the DAF to the Getty specifies that the purpose of the grant is to pay membership dues.
Assuming eligibility has been confirmed and the grant letter correctly states the purpose of the grant, until the IRS issues further guidance, the Getty will continue its current practice with regard to accepting DAF grants to satisfy membership dues:
- Donors may recommend a grant for the full amount of the dues through the DAF and then, additionally, pay the non-tax-deductible amount directly to cover the value of the goods and services received.
- Donors who are Council or Patron Program members but do not participate in any Council or Patron Program activities may recommend a grant for the full amount of the dues through their DAF and affirmatively waive any benefits (e.g. meetings, events, meals, publications, parking benefits). Donors will still be recognized in donor honor rolls for their contribution and as members of the applicable Council or Patron Program.
As aforementioned, donors who wish to explore one of these options should first consult with their DAFs and financial advisors to ensure that such a grant recommendation complies with the DAF’s policies. The Getty may also request confirmation from the DAF before accepting any such grant. If the donor’s DAF’s policy prohibits distributions related to membership dues, or if the grant letter does not clearly state that it is for membership dues, the Getty cannot accept a grant from that DAF for that purpose.
Revised July 17, 2018
Thank you for your interest in supporting The J. Paul Getty Trust and its Programs.
All donations should be sent to the following mailing address:
Office of Development
The J. Paul Getty Trust
200 S. Barrington Avenue, P.O. Box 490671
Los Angeles, CA 90049-9998
For more information, please contact us at (310) 440-7700 or email@example.com.
Please include documentation showing the name and address of the donor and the purpose for which the funds are intended.
The J. Paul Getty Trust is tax-exempt and classified as an exempt operating foundation under Internal Revenue Code Sections 501(c)(3) and 4940(d)(2). The J. Paul Getty Trust’s federal Employer Identification Number (EIN) is: 95-1790021.