If I may, I'd like to piggyback onto this thread with a different question
about new acquisitions.  Can someone give me some solid information about
gifts to museums vis-a-vis U.S. income tax regulations?  Specifically, I'd
like to know if there is anything wrong with giving a significant donation
(in terms of value) to a museum in the name of a single donor, then having
the donor deduct it in a joint tax return with his or her spouse?  In other
words, is there any reason a married couple should be prohibited from filing
a joint return if one spouse has donated a gift solely in that person's name
(because it was owned by only one spouse, not both)?  Alternatively, if in
completing an 8283 form in which it is clear that the couple intend to file a
joint return, should the museum be concerned that only one spouse signed the
gift agreement?  It seems to me that it shouldn't matter.   Am I right?  I'm
interested in specific regulations and guidelines, not mere opinion.  Advice
from someone experienced in this area would be greatly appreciated.

A related question: When several people who cannot file a joint tax return
(e.g., siblings) jointly donate a collection, does each donor submit a
separate 8283 form, claiming a portion of the appraised value?

Question #3:  Can someone explain to me the point of copying and resending to
the list, without comment or response, a complete post from someone else,
including the "important subscriber information"?

David Haberstich

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