Minister for Arts Heather Humphreys has asked the Department of Finance to consider changing the tax regulations to incentivise donors to purchase works of art from the Beit collection.
Documents obtained under the Freedom of Information Act show that the Beit Foundation informed Ms Humphreys that it will have to sell several works of art before the end of the year, or receive State support in order to avert the closure of Russborough House.
The Beit Foundation withdrew six paintings from an art auction in London earlier this year, after a public outcry and political opposition over the prospect of the paintings leaving the State.
Irish donors then came forward with a view to buying at least one of the paintings, and giving it to the National Gallery of Ireland, under a special tax scheme.
The foundation is seeking to raise €15m which it says is needed to keep Russborough house open.
Records of a meeting between the Beit Foundation and Ms Humphreys in July show that the minister was asked to amend the tax rules, so that buyers who purchase paintings from the collection and gift them to the State would receive 100% tax relief instead of the 80% which is currently allowed.
The trustees are attempting to create an endowment fund of around €15m to pay for the upkeep of the house and collection.
In July, the Beit Foundation agreed to withdraw six paintings from an art auction at Christie's in London after fierce public opposition to the sale.
At the time Irish donors had come forward and entered into discussions with the foundation with a view to purchasing one of the paintings which would then be donated to the State under a special tax scheme.
However, at a meeting with Minister Humphreys in July, Chair of the Foundation Judith Woodward and three other trustees said that unless other potential donors came forward, or there was ongoing State support, the closure of Russborough House was inevitable.
Records of the meeting show that Ms Humphreys informed the foundation that her department did not have sufficient resources to provide annual subvention to run the house, however she undertook to raise the taxation issues with the Minister for Finance.
A spokesperson for the Minister has said her officials have now made contact with the Department of Finance to discuss the prospect of providing 100% tax relief for donors who purchase artworks, which are then donated to the State.
Separate records show that an interdepartmental working group has met to consider how Russborough House could best be promoted and marketed to increase visitor numbers.
Further records show that Ms Humphreys received a letter from Alan Munro, the nephew of Alfred Beit who was the original owner of the art collection, in which he raises concerns that Russborough House would be sold in order to keep the art collection in Ireland.
In his letter, Mr Munro informed the minister that his uncle considered that an art collection should be a dynamic entity with periodic disposals and acquisitions.
He said that the proposal to sell some of the paintings from the Beit collection should secure the future of Russborough House.
