To Give and To Receive

A Handbook on Collection Gifts and Donations for Museums and Donors
 
 
American Alliance of Museums (Verlag)
  • 2. Auflage
  • |
  • erschienen am 1. Dezember 2020
  • |
  • 210 Seiten
 
E-Book | ePUB mit Adobe-DRM | Systemvoraussetzungen
978-1-5381-2885-5 (ISBN)
 
To Give and To Receive: A Handbook on Gifts and Donations for Museums and Donors, Second Edition covers the process of substantiating the value of a gift and the obligations of the donor and donee. It is a concise guide on tax incentives for gifts of art, historic objects, and many other types of collectible material to not-for-profit institutions. This second edition includes:
  • Current museum best practices
  • Recent changes in IRS regulations enacted in 2019, including IRS 8283 Non Cash Charitable Contributions and revised IRS definitions of the standards for qualified appraisal and qualified appraiser and the mandated appraiser declaration
  • New art professionals' case studies and legal case notes on copyright law
Beth J. Parker Miller, Amy McKune, Laurette E. McCarthy and Romy M. Vreeland were the major contributors without whom this resource would not be possible. The 2020 edition also includes expert case notes by Helen A. Harrison, Luke Nikas and Maaren Shah, Jeffrey Patchen, as well as Elizabeth Morton's updated section on cultural patrimony and Robert Simon and MacKenzie Mallon's contribution on provenance. These additions focus on perspectives in collection management, provenance research, due diligence, cultural patrimony, and legal issues related to gifts to museums. This authoritative guide is intended for museums and donors alike, providing valuable information on the donation process, current standards and best practices, ethical and legal issues, and IRS updates and valuation considerations to include:
  • Up-to-date information on gifts to museum collections and related new and updated IRS regulations
  • Guidance to organize and implement a gifting plan with practical advice in making decisions on collection gifts
  • Broader applicability to family members, attorneys, estate bankers, foundations and financial advisors who help inform gift and donation decisions
2nd Edition
  • Englisch
  • Blue Ridge Summit
  • |
  • USA
3 Tables, unspecified; 30 Illustrations, black and white
  • 13,80 MB
978-1-5381-2885-5 (9781538128855)
weitere Ausgaben werden ermittelt
Edited by Sharon Smith Theobald
Acknowledgments
Introduction
PART ONE The Museum's Perspective
1 Museums as Donees: Standards, Best Practices, and Ethical and Legal Responsibilities,
Beth J. Parker Miller and Amy McKune
2. Case Note: "Gifts That Can Transcend Their Original Intent: The New National Art Museum
of Sport at The Children's Museum of Indianapolis" Jeffrey H. Patchen, D.M.E.
3 Donation Process and Procedure Outline, Romy M Vreeland
4 Gifts of Works of Art Brochure, The Metropolitan Museum of Art, Romy M. Vreeland
PART TWO: The Donor's Perspective
5 Responsibilities of the Donor, Beth J. Parker Miller, Amy McKune, Romy M. Vreeland
6 Donations to Museums: An Overview, Romy M. Vreeland, Sharon Smith Theobald
7 Donor Recordkeeping and Reporting Sample Deed of Gift, Romy M. Vreeland
8 Case Note: Caveat Mutuor: A Cautionary Tale, Helen A. Harrison
PART THREE: The IRS Perspective, Compiled and Edited by Laurette E. McCarthy, Ph.D.
9 Noncash Contributions over $5,000 and Records to Retain
10 Synopsis of IRS Publication 561: Determining Value
11 Internal Revenue Service Review of Appraisals
12 IRS Form 8283, Noncash Charitable Contributions
13 Appraisals and Appraisers
14 Works of Art and Collectibles
15 Definition of a Qualified Appraiser and Excluded Individuals
PART FOUR: Gift Considerations and Perspectives
16 Bargain Sales (Part charitable contribution and part sale or exchange; Sample Letter) Romy M. Vreeland
17 Promised Gifts and Bequests (Sample Promised Gift Agreement) Compiled and Edited by Laurette McCarthy, Ph.D.,
18 Fractional Gifts/Partial Interest Gifts (Sample Partial Interest Gift Agreement) Compiled and Edited by Laurette McCarthy, Ph.D.,
19 Restricted and Unrestricted Gifts
20 Cultural Patrimony and Ethnographic Gifts, Elizabeth Morton, Ph.D.
21 Cultural Patrimony Chart, Elizabeth Morton Ph.D.
PART FIVE: Ownership Perspectives and Fair Market Value
22 Conveyance of Intellectual Rights and Copyright Chart, Christine Steiner, David Carson
23 Artists and Artist Foundation Gifts to Museums, Sharon Smith Theobald
24 Case Note: Copyright Does not Transfer with the Gift, Luke Nikas and Maaren A. Shah
25 Title Insurance As It Relates to Clear Title, Marie C. Malaro
26 Provenance and Provenance Research, MacKenzie Mallon
27 Case Note "Witnesses to the Second World War: Studies in Provenance Research", Robert Simon, Ph.D.
PART SIX: Tax Perspectives for Museums: Review of Changes: Pension Protection Act:
Compiled and Edited by Laurette E. McCarthy, Ph.D.
IRS Notice 2006-96. (www.irs.gov)
28 Related and Unrelated Use
29 Penalties for Donees
30 Penalties for Donors
31 Penalties for Appraisers
32 Fractional Gifts/Partial Interest Gifts: Gifts Made for Tax Purposes
33 Charity Auctions and Donation Deductions
34 IRS Definitions of a Qualified Appraisal and Qualified Appraiser, effective for gifts made on
or after January 1, 2019, Sharon Smith Theobald
35 IRS Art Advisory Panel
36 IRS Art Advisory Panel Format for Gifts over $50,000
37 IRS Forms
38 FAQs Regarding Gifts of Property, Romy M. Vreeland
39 IRS Revenue Procedure 96-15
Glossary of Terms
Resources and Bibliography
About The Contributors
About the Editor
Index

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