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You place paintings into the true Guertena exhibit by ensuring you are able to read the full name. To do this you must have Garry with you to read them to Ib otherwise they won't count. There will be some paintings however that require you to read books which is done by examining the bookshelves.
Garry:
Get the 'Promise of Reunion' ending
Ib's Father:
Get the 'Forgotten Portrait' ending
Ib's Mother:
Get the 'Memory's Crannies' ending
Mary:
Get the 'Together, Forever' ending
New Game Plus becomes unlocked when you have beaten the game and get an ending where Ib escapes. New Game Plus features a bonus dungeon that you can reach by going down the new stairs south of the reception desk (don't go into the Fabricated World painting). Completing the bonus dungeon will earn you the Black Key as a reward which lets you into the True Guertena exhibit upon getting another ending where Ib escapes.