Tax Issues (Collections Stewardship)

Museums as Donees: Standards, Best Practices and Ethical and Legal Responsibilities

American Alliance of Museums

Museum magazine explains the obligations and role of the museum as a donee and provides information on title transfer, charitable contributions, appraisals, documentation and tax advice. It also outlines the donation process and common procedures. This article is excerpted from the publication To Give and To Receive: A Handbook on Gifts and Donations for Museums and Donors.

Blessings and Curses of Doorstep Donations

American Alliance of Museums

Museum magazine shares information about the ownership of doorstep donations, and associated laws. The article also provides guidance on implementing consistent, clear, straightforward policies on the topic.

Form 8282: Donee Information Return

Internal Revenue Service

The Internal Revenue Service (IRS) provides access to Form 8282: Donee Information Return that organizations must complete if certain donated property is sold, exchanged or disposed of within 3 years of its donation.

Form 8283: Noncash Charitable Contributions

Internal Revenue Service

The Internal Revenue Service (IRS) website provides access to several relevant publications and forms (PDF). Form 8283: Noncash Charitable Contributions must be signed by the museum to acknowledge receipt of the gift.

Publication 1771: Charitable Contributions-Substantiation & Disclosure

Internal Revenue Service

The Internal Revenue Service (IRS) website provides access to several relevant publications and forms (PDF). Publication 1771: Charitable Contributions–Substantiation and Disclosure explains the requirements in simple terms.

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