Donation Terms

These terms apply to contributions to PICTURE Art Foundation. To make one, see ways to give.

Foundation Patron Recognition Levels

Individuals and organizations contributing at one of the recognition levels below are referred to as “Foundation Patrons.”

Foundation Patron recognition levels are based on the amount of the contribution actually received by PICTURE Art Foundation on or before September 30, 2026. A supporter may also contribute any other amount without selecting a Foundation Patron recognition level.

Lifetime Foundation Membership

Diamond, Platinum, and Gold contributors are recognized as “Foundation Patrons” and receive a complimentary honorary lifetime membership as a thank-you for their charitable support. The designation is nontransferable, has no cash redemption value, and is not a statutory membership in the Foundation. It does not confer voting, governance, board-selection, ownership, distribution, inspection, agency, editorial, or program-control rights.

For an individual Foundation Patron, the honorary designation continues during the Patron’s lifetime. For an organizational Foundation Patron, it continues while both the organization and the Foundation remain in existence. The Foundation may establish, modify, suspend, or discontinue incidental membership benefits and may revoke the designation for fraud, misuse, unlawful conduct, material violation of Foundation policies, or conduct reasonably determined to harm the Foundation or its mission.

Any amount potentially deductible as a charitable contribution may be reduced by the fair market value of membership benefits or other goods or services provided. The Foundation’s written contribution acknowledgment controls for substantiation purposes.

Foundation Patron Acknowledgment

As an optional courtesy acknowledgment of charitable support, Diamond, Platinum, and Gold Foundation Patrons may request that an approved individual, family, trust, or organization name be included on the Foundation Patron / donor acknowledgment page of the book, Nguyễn Gia Trí – A Vietnamese Lacquer Legend. A Foundation Patron may instead elect to remain anonymous.

The Foundation Patron acknowledgment is honorary and noncommercial. It is not advertising, a purchase of publication space, an endorsement, compensation, or a payment for services. It does not give the Foundation Patron any ownership interest, intellectual-property right, royalty or profit participation, editorial control, approval right, distribution right, or other interest in the book or the Foundation.

Recognition will ordinarily be limited to:

1. The Foundation Patron’s individual name, family name, trust name, or organization name; and
2. At the Foundation Patron’s election, a brief “in honor of” or “in memory of” designation.

Unless PICTURE Art Foundation separately approves otherwise in writing, acknowledgment listings may not include advertising copy, logos, website addresses, telephone numbers, product or service descriptions, slogans, promotional claims, calls to action, political messages, candidate references, or other commercial or advocacy content.

The Foundation retains final editorial and design control over the acknowledgment page, including typography, capitalization, spacing, order, placement, and formatting. The Foundation may decline or edit a proposed listing that it reasonably determines is unlawful, infringing, defamatory, misleading, political, discriminatory, promotional, inconsistent with the Foundation’s mission, or otherwise inappropriate for publication. Foundation Patrons are responsible for submitting the requested name exactly as it should appear and for confirming its accuracy by October 15, 2026.

The Foundation will use reasonable efforts to include timely submitted and approved listings, but it is not required to delay or reprint the book because of a late, incomplete, inaccurate, or omitted submission. When appropriate, the Foundation may provide substitute acknowledgment on its website, in a future edition, or in other Foundation Patron recognition materials.

Federal Tax-Exemption Application

PICTURE Art Foundation is a California nonprofit public benefit corporation that intends to obtain recognition from the Internal Revenue Service as an organization described in Section 501(c)(3) of the Internal Revenue Code. A contribution may qualify as tax-deductible if and when the IRS grants recognition of the Foundation’s exempt status, subject to applicable law and the effective date of recognition.

Because lifetime membership is provided in connection with Diamond, Platinum, and Gold contributions, the amount potentially deductible may be limited to the portion of the contribution that exceeds the fair market value, if any, of the membership and any other benefits provided. The Foundation will state in its contribution acknowledgment whether goods or services were provided and, when applicable, provide a good-faith estimate of their value. Foundation Patrons should consult their own tax advisors regarding the tax treatment of the contribution.

Use of Contributions

Unless PICTURE Art Foundation expressly accepts a written restriction requested by a Foundation Patron or other contributor, contributions are unrestricted charitable gifts and may be used where the Foundation determines they will most effectively advance its charitable, educational, literary, artistic, and cultural purposes.

A contribution designated for a particular campaign or project will be used for that campaign or project to the extent reasonably practicable. If the campaign or project becomes fully funded, is delayed, is materially modified, cannot be completed, or has funds remaining after completion, the Foundation Patron or other contributor authorizes the Foundation to use the contribution for a substantially similar program or for another purpose consistent with the Foundation’s charitable mission.

PICTURE Art Foundation retains exclusive legal control and discretion over all accepted contributions, subject to any written restriction that the Foundation has expressly agreed to accept.

Acceptance and Refunds

PICTURE Art Foundation reserves the right to decline or return a contribution that the Foundation determines may be unlawful, inconsistent with its charitable purposes or policies, subject to an unacceptable restriction, connected to an improper benefit, or otherwise contrary to the Foundation’s best interests.

Contributions are generally final and nonrefundable once accepted. The Foundation may issue a refund when required by law or when it determines that a contribution was unauthorized, duplicated, made in error, or should not have been accepted. Requests concerning an erroneous or unauthorized transaction should be submitted promptly to info@pictureartfoundation.org.

Information on this website is provided for general informational purposes and does not constitute legal, tax, accounting, or financial advice. Foundation Patrons and other contributors are responsible for consulting their own advisors regarding the legal and tax consequences of their contributions.