Carol Reid wrote:

> And yes, as someone else from Canada mentioned, in Canada we do have
> different laws and regulations then the US, and here a donor can receive an
> income tax deduction for the value of their collection which means that we
> cannot return these collections to the donors without the donors repaying
> this amount to our Income Tax people - all very complicated to do.
>


Carol raised a point that I thought someone else in the U.S. would point
out, because it really is the very most difficult part of
deaccessioning.  Our income tax laws are similar, though I think that
rather than repaying the IRS, it is necessary that the value of the item
must go back to the institution --in other words, the donor who wants an
item back has to pay the museum for its value. The concept being that
once the item has been given to the public good, if it was *eligible*
for a tax deduction (regardless of whether the tax deduction was
actually taken or not), it can't go back to private ownership without
equal compensation to the public sector.

Obviously, this makes the question of returning things to donors very,
very sticky, and it probably the reason many museums hesitate to even
raise the question.

In my experience, it's a matter of knowing the donor, dealing with them
one on one and, using very careful and diplomatic language. being very
upfront with them. Many understand the IRS problem and are cooperative;
others are outraged at the idea of having to buy back their own stuff.
But most will end up opting to have their artifacts donated to another
museum to which they are more significant and where they'll be better
appreciated if that option is suggested to them.

When this thread began, I believe it was talking about items of very
little monetary value. If one could establish zero value before
returning to a donor that would simplify things, but since almost
everything has some value, at flea markets for instance, it might be
hard to do, and if done extensively might begin to look suspect. Since a
Board is obligated to not diminish the assets of an institution, giving
things away, even to a donor, becomes a breach of public trust.

No simple answers here....

Lucy Sperlin
Chico Museum Assoc.-Patrick Ranch

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