The Foundation is registered as a charittable corporation under chapter 180 of the General Laws of the Commonwealth of Massachusetts and under the Section 501(c)(3) by the United States Internal Revenue Code and is exempt to the greatest extent permitted by law from federal income tax under IRC section 501 (3) c. Its Trustees, govern the Foundation in accordance with its Articles of Association and Bylaws. Contributions to the Foundation will be initially used in support of the building of the Museum in Bangalore as well as the initial planning and implementation of shared programming between MAP and cultural institutions in the United States.

The Foundation also welcomes—and will appropriately acknowledge in accordance with the United States Internal Revenue Code—donations of works on behalf of the Museum of Art and Photography. Through this gesture of repatriation the Museum will be able to grow and expand its holdings to ensure that it will be encyclopedic in its representation of all aspects, mediums, and epochs of Indian art.