The Collection on Karl Nierendorf dates from 1940 to 1956 with the addition of records created in 1976. The records are divided into two subseries. Subseries A: Nierendorf Gallery (NG) contains records that were created by or for the NG in the 1940s and collected later by the Solomon R. Guggenheim Museum Archives. The bulk of these records are announcements, brochures, and newspaper and magazine clippings related to exhibitions held at the NG. The provenance of the auction catalogue and the location of the original scrapbook are unknown. Many of the records in this subseries are digitized and can be viewed in the folder list of the online finding aid.

The records in Subseries B: Solomon R. Guggenheim Foundation (SRGF) relate to the acquisition of the estate after Karl's Nierendorf's (KN) death in 1947 and internal research circa 1976 on KN's life and exhibition history. These records relating to the acquisition contain information on the artworks the SRGF acquired at the time of this purchase and the details of this purchase. Correspondence includes letters between SRGF and the Public Administrator's Office as well as internal memoranda discussing the logistics of the sale. The records do not include information on works of art displayed at the NG prior to the purchase or works that were not included in the sale of the estate. The only records in this series that were not generated at the time of the sale are records created circa 1976 relating to research on KN.

The records do not indicate the existence or location of the NG's archive, papers, and records at the time of the sale in 1947. Currently, while materials related to the NG can be found in alternative repositories and archives, the location of NG's New York archive, papers, or records that would document the history of the gallery and its sales is unknown and the majority of the records are considered lost. Any information on the location of these records should be sent to the Manager of the Library and Archives, Solomon R. Guggenheim Museum, New York.