A colder November day in New York. Overcoat time. At noontime Tiffany held its annual holiday luncheon for journalists and writers of such. There must have been eighty or one hundred including many of the town’s editors of fashion and design. During the past two years the luncheon was held outside the store (last year was at Le Bernardin) because they were doing renovations and turning the Fifth Floor executive offices into reception rooms designed by Tiffany’s Creative Vice President Robert Rufino. You’ve seen Mr. Rufino’s picture on the NYSD often as he gets around. A natty, sophisticated dresser, he possesses a face with an unmistakable elfin expression indicating that he knows of a joke somewhere closeby (or maybe even within you or himself). Whatever it is, you can see that the man clearly loves his distinguished position at this venerated old line American Fifth Avenue emporium of silver, gold, porcelain and jewelry. And it loves him back.

Tiffany always holds impeccable receptions in their store when they are introducing a new product or designer. Yes they are commercial and promotional, but they are also Tiffany and they wear its tradition like the crown jewels. After all this is where Audrey Hepburn had breakfast (at least in the consciousness of millions of people of the last two generations throughout the world).

Once everyone is seated, Tiffany’s president Mike Kowalski takes the podium and welcomes us. We are always given a report on the progress of Tiffany and how it has fared over the year. Mr. Kowalski’s delivery and information is so personal in style that you can’t help feeling as if you’re part of the progress, as if it’s all in the famly. I’m sure the Tiffany staff feel that way. There’s this serene but not unassuming sense of pride about it.

This season, for example, Tiffany is represented in two major New York museum exhibits: the Louis Comfort Tiffany Exhibition at the Met, and in the Gold Exhibition newly opened at the American Museum of Natural History. Added to these exhibition is the publication of John Loring’s new book “Tiffany Pearls.” Mr. Loring is the design director for Tiffany and whether by design, happenstance or serendipity, he has become the Tiffany historian publishing several fascinating and informative books on the company, its products, its clientele and its creative forces.

Business is good. Tiffany is expanding, opening second stores in both Beijing and Shanghai, and elsewhere, but most interestingly down in the Wall Street area where there will be for the first time a Tiffany branch for all of those tycoons, would-be/will-be or presently, who can stop off for a box of glittering jewels they can take home and contemplate after a big day at the office.

There was a similar feeling last night down at MoMA where Robert Menschel, chairman of the museum, Marie-Josee Kravis, president, and Glenn Lowry, the Director of the MoMA were hosting a dinner to celebrate the opening of the Lewis B. and Dorothy Cullman Education and Research Building of the Museum of Modern Art at 4 West 54th Street on the eastern side of the garden.

There was a cocktail reception held in the lobby of the new Cullman building, followed by a dinner set up under the great Rodin of Balzac which commands the Agnes Gund Gallery overlooking the garden and the new Cullman building.

The guestlist at a major museum dinner is usually very serious in nature. Tycoons, scholars, lawyers, donors, very prestigious collectors, occasionally an important art dealer; all congregating out of deference to the seriousness of their interest. The Modern, started in 1929, was intended, according to Mrs. Kravis in her speech last night, to be an education-providing institution. The Cullman’s wing has affirmed that intent.

Lewis Cullman is a member of a very prominent and affluent New York family. The father started out in his father’s cigar business in the 19th century and by the late 20th century, the Cullmans owned the controlling interest in Philip Morris which they built into an enormous and successful conglomerate. Lewis Cullman resisted the family business as a young man, instead becoming a meteorologist. In those days, such an objective was just this side of preposterous for a smart young man from a successful business family. But he did, starting eventually the first private weather forecasting service which he later sold to the US Weather Service. Then he went into business, on his own, outside of his family and did, as he remarked last night, the “first leveraged buyout.”

His great success led to a great fortune. And with the great fortune came a conscious decision on his part and his wife’s part, to give that fortune away to institutions that enhance and impove the community. He wrote a book about it. I reviewed it on these pages when it came out a couple of years ago. “You Can’t Take It With You/The Art of Making and Giving Money” (John Wiley & Sons). His final argument in encouraging his rich peers to give it away is: it will make a better world for everyone.

I often think of Mr. Cullman in my travels which are populated by so many very rich people, many of whom have annual incomes that they couldn’t possibly spend even if they spend their entire waking hours at it. I often think that if only a few more would heed Mr. Cullman’s wise advice, just a bit more, there could be great achievements to be had by all of us.

Last night’s dinner was a celebration of those great achievements. Glenn Lowry told the guests that the Cullman buildng had completed the long renovation and remodeling of the museum. Coincidentally yesterday also saw the 5 millionth visitor to the newly built museum.