Van Gogh's 'Vase with Carnations' - Restricted v. Unrestricted Charitable Gifts

In the newest season of his podcast, Revisionist History, Malcolm Gladwell tells the story of Van Gogh’s not-so-famous painting, Vase with Carnations, which is owned by the Detroit Institute of Arts. The painting was a bequest to the DIA from the Estate of Catherine Kresge who died in 1990. Kresge was the daughter of the founder of K-Mart. She left much of her art collection to the DIA.

Kresge’s bequest to the DIA was unrestricted. That means the DIA was and is free to do with the painting whatever it wants – hang it, store it, sell it, etc. Unrestricted charitable gifts from an Estate or Trust are generally advantageous for charities. The lack of restriction allows the charity to use the gift as it sees fit, and adapt the use of the gift over time to meet changing needs. Restricted charitable gifts may become outdated over time, sometimes requiring charities to seek legal action for cy prés or equitable deviation in order to modify or eliminate restrictions. Those actions can be time consuming and costly. For that reason, I typically advise my clients to make unrestricted charitable gifts.

Notably, the DIA has chosen to keep Vase with Carnations in storage. It’s not one of Van Gogh’s best. Even I can see that with my untrained eye. In addition, the painting has a questionable past (e.g., provenance). The painting was owned by German Jewish art dealers, Albert and Hedwig Ullman, prior to World War II. They sold the painting in the 1930s before they fled Germany for Australia to escape the Nazis. They may have been forced to sell before fleeing. Unfortunately, their heirs have not been successful in recovering Vase with Carnations because of a legal technicality. The Ullmans sold the painting to an art dealer on consignment, not clearly under duress from the Nazis.

The DIA’s website doesn’t acknowledge the painting’s provenance. Interestingly, I think the DIA’s unrestricted ownership of the painting may allow it to voluntarily return the painting to the Ullman heirs, if it were so inclined.

If you find yourself in Detroit, the DIA is worth a trip. You won’t see Vase with Carnations. Nor can the Ullman heirs. But the Diego Rivera “Detroit Industry” murals in the courtyard are a must-see gem. They are always on display and worth a visit.