We send the 8283 to every donor not matter what and let them take care of that (it saves them calling me for it.) In fact you don't have to send an 8283, in the development world it is thought that the donor should take care of getting the form themsleves.
If it is over $5000.00 we ask for a copy of the appraisal for our records only. The 8282 goes to the IRS for anything disposed within three years (information per our development dept and my husband :) ) We have started to weed out donation before the final gift deed, it saves us the extra step later on if we can return what we don't want right up front before it becomes property of the museum. Once the gift deed is signed it becomes property of the museum and we do not notfiy donors of deacessioning.
Debra Loguda-Summers,
Curator
Still National Osteopathic Museum and the
National Center for Osteopathic History
800 West Jefferson
Kirksville, MO 63501
Phone: 660 626 2359
Fax: 660 626 2984
Toll Free: 1 866 626 ATSU Ext. 2359
[log in to unmask]
www.atsu.edu/museum
>>> Lucy Sperlin <[log in to unmask]> 08/08/07 6:03 PM >>>
Here I'm definitely on more shakey ground. I thought that an 8283 form goes
to the donor at the time of the donation (for over a certain dollar amount)
and an 8282 form goes to the IRS if you dispose of it within three years.
But I haven't done that move for over ten years, so someone more up to date
needs to weigh in on that. Help, you all out there?
Lucy
_____
From: Museum discussion list [mailto:[log in to unmask]] On Behalf
Of Debra Loguda-Summers
Sent: Wednesday, August 08, 2007 2:05 PM
To: [log in to unmask]
Subject: Re: Deaccession Letter
It was my understanding that if you deaccessioned something before three
years, you had to notify the donor and supply and IRS form 8282 for their
taxes. Am I wrong in thinking that?
Deb
Debra Loguda-Summers, Curator
Still National Osteopathic Museum and National Center for Osteopathic
History
800 West Jefferson
Kirksville, MO 63501
Phone: 660 626 2359
Fax: 660 626 2984
Toll Free: 1 866 626 ATSU Ext. 2359
[log in to unmask]
www.atsu.edu/museum
The Mission of the Still National Osteopathic Museum is to collect,
preserve, and make available artifacts and related materials to communicate
the history and philosophy about the osteopathic principles of mind, body
and spirit to a global audience.
>>> Lucy Sperlin <[log in to unmask]> 8/8/2007 11:36 AM >>>
Tim and Lisa both stated excellent reasons why it's not a good idea to write
letters to donors when deaccessioning something. But just to make the 'why'
of it a little more clear, this is how I understood it from a workshop by
Leonard DuBoff, the author of 'The Desk Book of Art and Museum Law':
Rather than supporting museum directly as in some countries, in our country
the U.S. Government supports cultural institutions indirectly by allowing
donors to take tax deductions.
The key concept is that when something is given to a museum it moves from
the private sector to the public sector, and is held in trust for the public
by the museum. A tax deduction is allowed for this, and whether or not it
is actually taken is immaterial. (The last I knew, the donor has a 5 year
window to take the deduction.)
So, when something is about to move from the public sector back into the
private sector for any reason, the 'public' has a right to be compensated
for that loss. So, a donor would have to compensate your museum at fair
market value if they receive back a donation, whether or not they actually
took the tax deduction for which they were eligible. And, that's why, if it
is just given back to them, the donor may have a tax issue (and possibly
even penalties for the intervening years).
This is also why deaccessioned items must be put on the market in such a way
that anyone in the public has equal access, thus insuring that the public
sector (museum) is compensated at market value.
I know this seems unfeeling and unwieldly sometimes, especially for those of
us in history museums dealing with items of extremely low market value that
it seems only the donor's family could want or appreciate, but, unless some
colleagues out there have more recent information, that's how it is.
Lucy Sperlin
Butte County Historical Society
Oroville, CA
-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]] On Behalf
Of Lisa Shockley
Sent: Wednesday, August 08, 2007 5:57 AM
To: [log in to unmask]
Subject: Re: Deaccession Letter
To avoid potential IRS conflicts, our organization also does not send
letters of deaccession to the donor. If they have taken a tax deduction
for the donation, there is a very good possibility that the donor would
then have to pay tax on the donation.
There are two other reasons, at least in my own mind, as to why this
might not be the best thing to do.
1) It will weaken your position when a donor contacts YOU and wants back
an item that should be retained in the collection.
2) Further weaken the position when the donor then calls a board member
and says you gave Mr. Doe his items, why can't Mr. Smith have his? And
then the board member calls you and puts the pressure...
This is my opinion and does not necessarily reflect the organization's
view nor come from personal experience--just what I can see happening....
The first step written in our deaccession policy is that we try to find
another non-profit home, keeping the item in public domain, as Tim
McShane also noted. Furthermore, no one associated with the item or
museum (donor, staff, board, volunteers or immediate family members
thereof) can ever receive or benefit from deaccessioned items, even if
they were to be offered for sale/auction.
Lisa
Lisa Shockley, Collections Technician
Union Station/Kansas City Museum
30 W. Pershing Road
Kansas City, MO 64108
816-460-2055
"Where there is Peace; there is Culture;
Where there is Culture; there is Peace."
Nicholas Roerich (1874-1947)
-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]] On
Behalf Of George Harris
Sent: Wednesday, August 08, 2007 7:39 AM
To: [log in to unmask]
Subject: Re: Deaccession Letter
I agree that the way to go is to find another museum, if possible, where
the object would fit.
Beau Harris
Registrar
Fairbanks Museum and Planetarium
>>>> casandra karl <[log in to unmask]> 8/7/2007 2:40 PM >>>
>>snip< Not the form, the letter you send to the donor
> letting them know that their item is being deaccessioned and asking
them
> if
> they want it back.
>
> I'd suggest you >not< offer the item back to the donor. If a tax
receipt
> was issued at the time of donation, you'll be running into trouble
with
> the CRA/IRS for returning the item. Even if a tax receipt was not
issued,
> there are bad optics surrounding the gifting of a publicly-owned
resource
> (assuming your institution is publicly-owned, and not a private
> collection) to a private individual. And, if the donor should be
> deceased, how are you to determine which of the heirs has a claim to
the
> property? All-in-all, a potentially huge can of worms....
>
> We do not issue notices of deaccessions to our donors. Our gift
agreement
> gives us the right to administer our collections in the best interest
of
> the Museum, including de-accession (although that's not explicitly
> mentioned on the form). We maintain full documentation on the
deaccession
> process (photographs, review of the object's condition, provenance,
and
> relevance to our mandate, signatures of curator and administrator,
means
> of disposal and destination, etc.)--if any question regarding the
status
> of the item should arise, that documentation serves to demonstrate we
have
> acted responsibly.
>
> Our preferred method of disposal is to find another museum that's
> interested in the object, and so keep it in the public domain.
>
>
>
> ------------------------------------------------------------
> Tim McShane, Assistant--Cultural History
> Esplanade Museum
> 401 First Street SE
> Medicine Hat, AB T1A 8W2
> Tel: (403) 502-8587
> [log in to unmask]
>
>
>
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