As is to be expected at this time of year, several donors are approaching our
Museum with potential gifts, eager to see them reflected in the 1995 tax year.
Am I correct to tell them that it is the date they sign the Deed of Gift form,
rather than the date the object(s) in question physically arrive on the Museum
premises, that determines the year in which the tax deduction may be taken? If
the gifts arrive after Jan 1, 1996, may they still be '95 gifts, if the deed
was signed over on or before Dec 31, 1995?   Thanks for your experienced
input.   -S.

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   Stephen B. Ringle, Registrar             [log in to unmask]
   University of Maine Museum of Art
   5712 Carnegie Hall, Room 109              vox: 207-581-3257
   Orono, Maine   04469-5712                 fax: 207-581-3083
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