As a state museum donors can contribute money and/or items directly to you
as a government institution and receive a deduction.  Donating items to the
foundation only for them to turn around and donate to you seems a needless
step.  The deduction is the same to the donor whether they give it to the
foundation or the state.

An item need not be an accessioned item in the collections to be
tax-deductible.  They could donate an office chair, desk, office supplies,
etc. and receive a tax deduction.

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