The Dorothy Maynor Society

The Dorothy Maynor Society is Harlem School of the Arts’ major gift society for donors giving $2,500 or more annually. Membership runs across five tiers: Directors’ Circle, Producers’ Circle, President’s Circle, Chairman’s Circle, and Founders’ Circle, each with its own benefits.

Yes. Each giving level above lists its own benefits. Click “View Benefits” on any tier to see the full, cumulative list. Development staff can also walk any donor or prospect through the levels directly.

You can direct a DAF grant to HSA, and it will count toward your Society-level recognition. However, IRS rules prohibit a DAF from providing the donor “more than an incidental benefit” in exchange for a grant. Because most Society benefits: receptions, dinners, masterclass access, and similar goods and services, have a real, quantifiable value, a gift made entirely through a DAF is not eligible to receive those benefits. Purely honorary recognition that carries no monetary value (for example, a name listing in the Annual Report) is generally still permissible.

Yes. A donor can pay the fair market value (FMV) of the goods and services associated with their tier as a separate, personal payment, not routed through the DAF, and receive the full slate of benefits for that tier. The DAF grant itself remains fully tax-deductible for its own value; it is only the benefit-bearing portion that must be settled outside the fund. Development staff will confirm the current FMV for each tier and can process the two payments separately.

FMV is the dollar value of the tangible goods and services a donor receives: for example, the cost of a show ticket, hosted dinner, or a private tour. It is not the full gift amount; it is only the portion attributable to what the donor receives back. HSA calculates and publishes FMV for each tier’s benefit package annually; Development can provide the current figure on request. Only the amount above FMV is tax-deductible for any donor, DAF-funded or otherwise.

Private foundations are subject to similar self-dealing restrictions, and a foundation grant generally should not be used to satisfy a benefit that flows personally to a trustee, officer, or disqualified person. As with DAFs, any tangible benefit associated with a Society tier should be paid for personally and separately from a foundation grant. We recommend donors giving through a private foundation confirm the specifics with their foundation’s counsel or advisor, and our Development team is happy to coordinate.

No. Employer matching gifts are generally not subject to the same private-benefit restriction as DAFs and private foundations, so a matching gift can typically be applied toward Society-level benefits. Confirm with your employer’s matching gift program, as individual company policies vary.

The portion of your gift that exceeds the fair market value of any goods and services you receive is tax-deductible as allowed by law. HSA will provide a written acknowledgment stating the deductible amount, consistent with IRS substantiation requirements. This is general information, not tax advice. Please consult your own tax advisor for guidance specific to your situation.

Yes, gifts can be combined to reach a giving level. If any portion of the combined gift is DAF- or foundation-funded, that portion is counted toward recognition but is not eligible to fund your benefits; the FMV of your benefits must still be covered by a personal, non-DAF, non-foundation payment as described above.

Absolutely. Any donor, regardless of gift vehicle, may decline some or all tangible benefits (for example, gala seats or masterclass access) so that a greater share of the gift is deductible. Let Development know your preference when you give, and we will adjust your acknowledgment accordingly.

Yes. Donors may request anonymity for recognition listings, the Annual Report, and event materials at any tier. Let your Development contact know at the time of your gift.

Yes. Gifts can be directed to a particular department, scholarship fund, or initiative, or left unrestricted for HSA’s greatest need. Designated gifts still qualify for Society-level benefits based on the total gift amount.

Invitations go out through the quarterly major donor newsletter and by direct email ahead of each event, with an RSVP link or contact for Development. Space at salons and masterclasses is limited, so we recommend responding promptly, especially at tiers where seating is reserved or priority-based.

Guest policies vary by benefit and tier: for example, Founders’ Circle and above may bring a guest to masterclasses. See the “View Benefits” toggle for each giving level above for the specific policy on each benefit, or ask your Development contact.

We’re happy to accommodate custom gift structures and multi-year pledges. Benefits are generally applied based on the equivalent single-year giving level; Development can walk through options for your specific situation.

Please reach out to HSA’s Development department at development@hsanyc.org for questions about giving levels, benefits, FMV, or gifts made through a DAF or private foundation.