
eBook - PDF
To Give and To Receive
A Handbook on Collection Gifts and Donations for Museums and Donors
- 211 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
To Give and To Receive
A Handbook on Collection Gifts and Donations for Museums and Donors
About this book
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 declarationNew 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 regulationsGuidance to organize and implement a gifting plan with practical advice in making decisions on collection giftsBroader applicability to family members, attorneys, estate bankers, foundations and financial advisors who help inform gift and donation decisions
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 declarationNew 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 regulationsGuidance to organize and implement a gifting plan with practical advice in making decisions on collection giftsBroader applicability to family members, attorneys, estate bankers, foundations and financial advisors who help inform gift and donation decisions
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access To Give and To Receive by Sharon Smith Theobald in PDF and/or ePUB format, as well as other popular books in Business & Museum Administration. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Contents
- Acknowledgments
- Introduction
- Part One: The Museum’s Perspective
- Part Two: The Donor’s Perspective
- Part Three: The IRS Perspective
- Part Four: Gift Considerations and Perspectives
- Part Five: Ownership Perspectives and Fair Market Value
- Part Six: Tax Perspectives for Museums
- Glossary of Terms
- Resources and Bibliography
- Index
- About the Editor and Contributors