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 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.

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 communications@aam-us.org to your safe sender list.