Tracy,
Excellent question. There is much speculation in the backroom. Can I assume
you are talking about something donated to one of our institutions, and not
just digital images in the general sense?
I suspect the general answer is going to be no, there is no difference, but
that is going to depend upon the purpose and nature of the image. A digital
image fixed upon some sort of "permanent" media is considered an object of
historical or artistic merit just like any other, and can be bought and
sold, collected and traded, copyrighted and infringed upon, etc. like any
other object. It is susceptible to all the same damage and degradation
factors as any other object, and can cease to exist for many of the same
reasons. The primary difference is going to be the ease with which one can
be reproduced/transmitted, calling into question issues of permanency and
originality.
Essentially almost everything is tax deductible in one way or another when
given as a non-profit gift, but in all cases said things must have monetary
value to be deducted. That is the determining factor in my mind. For said
digital image(s) to be tax deductible in the same way as their printed
counterparts, there will need to be some substantive way of determining
their monetary value in relation to other such images. For instance are
they editioned works of art? Limited editions of some kind? Signed and
authenticated in some way? Historically important or verifiably unique?
Simple images on a disk, no matter the source, without some form of
documentation may not bear any intrinsic value.
Has anyone else dealt with this yet? The digital images in my collections
are all moving images, and all(so far) have been purchases, so the issue
has not come up yet.
Mark Janzen
Registrar/Collections Manager
Edwin A. Ulrich Museum of Art
Martin H. Bush Outdoor Sculpture Collection
Wichita State University
(316)978-5850
Tracy Sullivan
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Subject
Tax deductibility of digital images
11/04/2005 02:44
PM
Please respond to
Museum discussion
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Are there any differences in the tax deductibility of a photograph versus
a digital image?
All input is welcome.
Thanks
Tracy Sullivan
Director, John Q. Adams Center for the History of Otolaryngology--Head and
Neck Surgery
Alexandria, VA
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