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Tax Issues (Collections Stewardship)

There are a number of tax-related issues that derive from the collections activities of museums related to gift acceptance. The Alliance has compiled this set of tax issue resources from amongst its own offerings as well as those throughout the nonprofit and museum sector.

Alliance Resources

Blessings and Curses of Doorstep Donations

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.

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

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.

Other Resources

The following resources were compiled from organizations throughout the nonprofit and museum sector. AAM reviewed and approved each one based on the organization’s authority and expertise and the resource’s usefulness related to the topic. Clicking the links below will take you off the AAM website.

Form 8282: Donee Information Return

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

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

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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