Research Catalog

To give and to receive : a handbook on gifts and donations for museums and donors

Title
To give and to receive : a handbook on gifts and donations for museums and donors / edited by Sharon Smith Theobald and Laurette E. McCarthy ; with contributions by Amy McKune, Beth J. Parker Miller, and Romy M. Vreeland.
Publication
Washington, DC : AMS Press, American Association of Museums, 2011.

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StatusFormatAccessCall NumberItem Location
TextUse in library AM135 .T6 2011Off-site

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Details

Additional Authors
  • Theobald, Sharon Smith, 1942-
  • McCarthy, Laurette E.
  • McKune, Amy, 1962-
  • Parker Miller, Beth J.
  • Vreeland, Romy M.
Description
v, 101 pages : forms; 27 cm
Alternative Title
Handbook on gifts and donations for museums and donors
Subjects
Genre/Form
Handbooks and manuals.
Bibliography (note)
  • Includes bibliographical references and index.
Contents
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.
ISBN
  • 9781933253596
  • 1933253592
LCCN
2011015329
OCLC
  • ocn714505181
  • 714505181
  • SCSB-9628605
Owning Institutions
Columbia University Libraries