To give and to receive :a handbook on gifts and donations for museums and donors
- 其他作者: Theobald, Sharon Smith, , McCarthy, Laurette E. , McKune, Amy, , Parker Miller, Beth J. , Vreeland, Romy M.
- 出版: Washington, DC : AMS Press, American Association of Museums 2011.
- 稽核項: v, 101 p. :forms ;27 cm.
- 標題: Collection management , Management , Benefactors Handbooks, manuals, etc. , Museum curators , Museum curators Handbooks, manuals, etc. , Museums , Museums Collection management -- Handbooks, manuals, etc. , Museums Management -- Handbooks, manuals, etc. , Benefactors , Gifts , Gifts Handbooks, manuals, etc.
- ISBN: 1933253592 , 9781933253596
- 附註: 103年科技部補助人文及社會科學研究圖書設備計畫規劃主題 : 藝術學 : 博物館蒐藏與文化展示. Includes bibliographical references and index. The museum's perspective. Museums as donees : standards, best practices, and ethical and legal responsibilities / by Beth J. Parker Miller and Amy McKune ; Donation process and procedure outline / by Romy M. Vreeland -- The donor's perspective. Responsibilities of the donor ; Donations to museums : an overview ; Donor recordkeeping and reporting ; Synopsis of IRS Publication 561 ; determining value ; Internal Revenue Service review of appraisals ; IRS Form 8283, Noncash charitable contributions ; Appraisals and appraisers ; Works of art and collectibles ; Definition of a qualified appraiser ; Gift considerations (Bargain sales ; Promised gifts and bequests ; Fractional gifts/partial interest gifts ; Restricted gifts ; Conveyance of intellectual rights and copyright ; Cultural patrimony and ethnographic gifts : complying with NAGPRA ; For artists and artist foundation gifts to museums ; Importation restrictions and documentation ; Title insurance as it relates to clear title ; Provenance research) ; Review of recent changes : Pension Protection Act and IRS Notice 2006-96 (Related and unrelated use ; Penalties for donees ; Penalties for donors ; Penalties for appraisers ; Fractional gifts/partial interest gifts : gifts made for tax purposes ; Charity auctions and donation deductions) ; FAQs regarding gifts of property / by Romy M. Vreeland ; Appendix: IRS Revenue Procedure 96-15 ; Glossary of terms.
- 系統號: 005258045
- 資料類型: 圖書
- 讀者標籤: 需登入
- 引用網址: 複製連結
Museums in the United States, and the public they serve, benefit immensely from the generosity of donors. The tax incentives available to those who give art, historic objects and many other types of collectible material to qualified not-for-profit institutions encourage this philanthropy. The synergetic relationship between donor and museum has built many invaluable museum collections over the decades, from Paul Mellon's famous "gift to the nation" that established the National Gallery of Art in the 1930s to George Gustave Heye's collection of Native American material, Dominique and John de Menil's Modernist art, the Walt Disney-Tishman Collection of African art, and countless others. It is not an exaggeration to state that without the vital partnership between donors and museums, many museums in this country could not sustain their operations. Here is a new guide, intended for museums and donors alike, on the donation process, current standards and best practices, ethical and legal issues, and IRS updates and valuation considerations, including "The Charitable Giving Changes" under The Pension Protection Act of 2006.
來源: Google Book
來源: Google Book
評分
