Summum is a non-profit organization interested in receiving tax deductible donations of art, artifacts, and other collectibles from businesses and private individuals. If you donate your collectibles to us, you may deduct the value of your donation from your state and federal income taxes.
Summum is a 501(c)(3) organization as well as a 50% limit organization which enables you to take the largest tax deduction allowable under Internal Revenue Service rules. However, special limits apply for donations of capital gain property. Please see the IRS website for details on limits on deductions. You can verify Summum's status as a 50% limit organization by searching for summum in the IRS online version of Publication 78.
Depending on the value of items you donate, your donation may need to be accompanied with a valid authentic appraisal. For information about tax deductions for charitable giving, we recommend you review Publication 526: Charitable Contributions and Form 8283: Noncash Charitable Contributions available from the IRS website. Form 8283 provides details for when appraisals are required.
IRS Forms and Publications available in PDF format:
For tax questions about charitable contributions, we suggest you contact the IRS or consult with a tax attorney or a certified public accountant.
To make a donation or inquiry, please contact Summum at: *
707 Genesee Avenue
Salt Lake City, Utah 84104
Visit ToP, our online cultural center featuring ancient art and artifacts from around the world as well as modern art by Sky Jones.