Skip to content

Issue: Charitable Giving


Museums depend on charitable gifts for more than one-third of their operating funds. We support efforts to extend and expand incentives for charitable giving. Limitations on these incentives could have a chilling effect on the ability of museums to attract donations needed to serve their communities and protect their collections.

We oppose proposals that would limit the scope or value of the tax deduction for charitable donations, as well as any proposal to restrict the deductibility of gifts of property, which are critical to a museum’s ability to develop its collections. Any comprehensive tax reform legislation should encourage more charitable giving by more Americans. We support allowing artists to deduct the fair market value of donated works, as specified in the Artist-Museum Partnership Act.

Download the PDF of the full Charitable Giving Issue Brief

Supporting Letters and Testimony

AAM Member-Only Content

AAM Members get exclusive access to premium digital content including:

  • Featured articles from Museum magazine
  • Access to more than 1,500 resource listings from the Resource Center
  • Tools, reports, and templates for equipping your work in museums
Log In

We're Sorry

Your current membership level does not allow you to access this content.

Upgrade Your Membership

Subscribe to Field Notes!

Packed with stories and insights for museum people, Field Notes is delivered to your inbox every Monday. Once you've completed the form below, confirm your subscription in the email sent to you.

If you are a current AAM member, please sign-up using the email address associated with your account.

Are you a museum professional?

Are you a current AAM member?

Success! Now check your email to confirm your subscription, and please add to your safe sender list.