Caribbean Museums: Puerto Rico > San Juan > Santurce Arts District > MUSAN Arts Center - Act 60 Qualified Charity by Hacienda de PR

Encuentro de Santeros y Talladores 2025: Vengen a MUSAN by @Saunosounds

Donation of Puerto Rican Santos,
Artwork, or other non-cash item(s)

If you have Puerto Rican Santos which you would like to donate, please contact Marian Rodriguez with a description and photos of the item(s) to marian@musan.org 

Please include measurements or photo next to a ruler and include photo of the bottom of the base if there is a signature or other information. Please also include any narrative regarding how you obtained the santo or importance to your family history.

All donations are 'unrestricted' - so MUSAN can determine the best use of the donation.

If the donor requests any restrictions attached to the donation (ie: display, labeling, written provenance/family history - this will be considered a 'restricted donation' and must be approved by MUSAN's Board of Directors.

If you plan to use the donation for a tax deduction - either in your PR Planilla or IRS Tax Return, please contact your accountant or CPA to determine documentation needed and any limitations on deductions based on reported income.

The following guidelines are meant for reference only with information obtained online and are meant only to help potential donors understand the donation process and documentation requirements.  You should verify all information  as it applies to your particular situation.

Value Less than $5,000

  • Must be approved by Executive Director.
  • Unrestricted - can be used for any purpose.
    You will receive:
    • Donation Letter from MUSAN.
    • Copy IRS non-profit 501(c)(3) letter.
    • Hacienda Certification of Tax Exemption

You should determine a 'fair market value' of your donated item(s) and detail them on Schedule A, page 2 with your estimate of fair value.  You should document how you arrived at the fair market value and retain this with your tax return records in the event that Hacienda PR conducts an audit.

MUSAN can help with an 'opinion' estimate of Puerto Rican Santos.  This will be an estimate for the entire donation, not an appraisal of each individual item.  This will be an 'opinion' only and not a formal appraisal based on recent sales or appraisal.

For items that are not Puerto Rican Santos, you should determine fair market value.

$5,000 - $20,000 per year

  • Must be approved by Executive Director.
  • Unrestricted - can be used for any purpose.
    You will receive:
    • Donation Letter from MUSAN.
    • Copy IRS non-profit 501(c)(3) letter.
    • Hacienda Certification of Tax Exemption
  • An independent certified appraiser must sign off on the valuation reported to Hacienda*. Certified appraisers can be found online at websites such as the International Society of Appraisers(opens in new tab).

 * Note: MUSAN is not certified as an appraiser.

Any donations that contain restrictions of any kind, must be approved by the full Board of Directors in addition to the Executive Director.

$5,000 - $20,000 per year

  • Must be approved by Executive Director.
  • Unrestricted - can be used for any purpose.
    You will receive:
    • Donation Letter from MUSAN.
    • Copy IRS non-profit 501(c)(3) letter.
    • Hacienda Certification of Tax Exemption
  • An independent certified appraiser must sign off on the valuation reported to Hacienda*. Certified appraisers can be found online such as the International Society of Appraisers(opens in new tab).
  • High resolution photos must be included in your tax return.

 * Note: MUSAN is not certified as an appraiser.

Any donations that contain restrictions of any kind, must also be approved by the full Board of Directors.

MUSAN Admission
Suggested Donation: Adults: $6 / Students $3

MUSAN Hours
Saturdays & Sundays 11am-4pm

In 2026 we will close on:
- July 25-26 for Constitution Day (local holiday)
- November 28-29 for Thanksgiving weekend.
- Dec 26-27 for Christmas week.

In 2027 we will close on:
- January 2-3 for New Years
   Open January 5th for 3 Kings Event
- March 27-28 for Holy Week.
- May 9 for Mother's Day.
- June 20 for Father's Day.
- July 3-4 for Independence Day.
- July 24-25 for Constitution Day (local holiday)
- November 27-28 for Thanksgiving weekend.
- Dec 25-26 for Christmas week.

Email for Private & Group Tours info@musan.org

Minimum charge to open the museum for a private tour is $185 (up to 10 guests) paid in advance.  Once we agree on a date/time/guide - we will send you a link to pay using any credit card via PayPal to confirm.

 

MUSAN
1673 Avenue Ponce de Leon, San Juan, PR 00909

Near 787Coffee, Leonardos, Hotel San Jorge & BASE Co-working.

MUSAN Executive Offices
456 Calle Saldaña, San Juan, PR 00909

info@musan.org

787-717-1308 - para info en español
787-455-4216 - for info in English

Parking:

Musan does not have a parking lot.

There is street parking on Ponce de Leon, look for space after Puerto Rico Memorial.

Parking lots nearby: Cobain's Plaza (enter on Calle Antonsanti), Calle Del Parque (behind the Arrivi Theater) or Ciudadela (two hours free if you buy something at Pueblo).

2026 Law 20 and Act 60 Donations:

MUSAN has been supported by the Law 20 and Act 60 community and has been a major part of our dream for a permanent museum, gallery and community center in Santurce. Please visit our Act 60 Donation page,

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FOR PRESERVATION PROGRAM

All content is © 2023 Museo de los Santos

MUSAN - Museo de los Santos y Arte Nacional is operated by Museo de los Santos Inc. 

 Museo de los Santos Inc is  a certified nonprofit organization under the Puerto Rico Internal Revenue Code Section 1101.01 & qualifies for Law 20/22 annual contributions, as well as under the United States Federal Internal Revenue Service IRS Code Section 501(c)(3). 

Click here for .pdf version of 1101.01 certification from Hacienda de Puerto Rico

Click here for .pdf version of 1501(c)(3) certification from the Internal Revenue Service (IRS)

Click here for donations for Puerto Rico Ley 22 and Act 60

Museo de los Santos is a participant in the Nuestro Barrio project sponsored by Sacred Heart University.

Nuestro Barrio es un proyecto de la Universidad del Sagrado Corazón operado con apoyo del National Endowment for the Arts y el Economic Development Administration.

MUSAN participates in Giving Tuesday.   Donations for Ley 22 and Act 60 Contributions - Puerto Rico - Hacienda