We were taught that whether or not the donor took a tax deduction, there is
still an IRS problem if you give it back, because the property was
transferred from the private domain to the public domain, which is what made
it eligible for the tax write-off. So you could jeopardize your 501(c)(3)
status . Also, once in the public domain, any one individual cannot benefit
from it without all having the same opportunity. ( i.e. if sold at public
auction -everyone has equal opportunity to acquire it.)  I also find that it
is problematical to have a policy that doesn't apply the same way to all.

 

Lucy Sperlin

Butte County Historical Society

Oroville, CA 

 

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From: Museum discussion list [mailto:[log in to unmask]] On Behalf
Of Denise Tackett
Sent: Thursday, October 20, 2011 2:16 PM
To: [log in to unmask]
Subject: Re: [MUSEUM-L] returning items to donors

 

I believe the problem comes in if the donor took a tax deduction at the time
of the original donation; in that case, you can't just give it back to the
donor. That said, they could probably buy it back from you.  

Denise 

 

On 10/20/11, Toni Kiser <[log in to unmask]> wrote: 


 

Hi all,

I am wondering if there is a legal statue that does not allow a museum to
give back items to their original donors. To simplify what is a very
complicated situation. We are requesting the deaccessioning of an item. When
the item gets deaccessioned the donor would like it back. There are
mitigating circumstances that make us feel as though returning it to them
would be best. Is it legal for us to do so? Our collections management
policy says that we will not do so, but the circumstances surrounding the
item are really different. Your thoughts are welcome.

 

Thanks!

 

Toni M. Kiser

Registrar

National WWII Museum

945 Magazine St.

New Orleans, LA 70130

504-528-1944 ext. 601

[log in to unmask]

www.facebook.com/wwiimuseum

www.twitter.com/wwiimuseum

 

 

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