Purchase by mutual agreement
The museum acquires ownership of property from a seller, in return for payment, under predefined conditions.
Purchase with a third party
The work is acquired thanks to the financial support of a third party, a legal entity or an individual who may, if he or she so wishes, benefit from the tax incentive mechanism provided for by the 2003 law in favor of sponsorship.
Purchase at auction
The work is acquired at a public auction. The museum in this case acts as any other bidder.
Pre-emptive purchase at auction
If the State decides to make a pre-emptive purchase of an item, this decision of pre-emption is announced verbally to everyone in the auction room as soon as the hammer falls. The authorized agent will then make the following statement: "Subject to the State exercising its pre-emptive right." The purchase, however, does not take effect immediately. The State has fifteen days to confirm its final position. During this time, the administrative bodies concerned can carry out further analyses or historical research. If the State does not confirm its wish for pre-emption, the highest bidder is then considered, by means of the resolutive condition, to have purchased the work.
The Society of Friends of the Orsay and Orangerie Museums
Founded in 1980 at the creation of the Musée d'Orsay, the Société des Amis des musées d'Orsay et de l'Orangerie (SAMO) is an association governed by the French law of 1901 and recognized as a public utility since 2007. It supports the Establishment's acquisitions and is entitled to receive donations and other gifts and is eligible for tax reductions.
The works are either generously donated by individuals or companies to the association, or acquired and financed with the association's own funds, which in turn donated them to the Établissement public des musées d'Orsay et de l'Orangerie - Valéry Giscard d'Estaing.
The American Friends of the Musée d'Orsay (AFMO)
Founded in 2009, it is a nonprofit organization under U.S. law with a membership of benefactors. The American Friends of the Musée d'Orsay are dedicated to promoting the richness and knowledge of the arts of the late 19thcentury to the American public, financially support the Établissement public des musées d'Orsay et de l'Orangerie - Valéry Giscard d'Estaing, and encourage donations and bequests of works of art.
Purchase from the arrears of a bequest or donation of a sum of money
This invested amount produces financial income each year that periodically allows for the purchase of works. This acquisition method remains exceptional.
Acceptance in Lieu
The Acceptance in Lieu scheme, subject to agreement by both the Ministry of Finance and the Ministry of Culture, exceptionally allows works of great artistic or historical value to be given in lieu of liabilities for inheritance tax, capital transfer tax or wealth tax.
How do institutions make use of the acceptance in lieu scheme?