David, While I realize you are asking for solid knowledge not advise, I believe it does not matter if the donor and spouse are filing a joint return and the gift is just from one. After all, my paycheck is mine not my wife's, yet we file both on our joint return. More to the point, we have always pooled our deductions and taken them off our joint return--this is how I did it when I prepared our tax return and now that I have an accountant, that is the way he does it as well. More importantly, why are you concerned with how the donor's taxes are filed? It is not your problem/concern. If the donor is asking your opinion, tell them you are not a tax expert and suggest they contact an accountant. I was a stockbroker for 12 years before becoming a registrar and I learned very quickly that how people handle their taxes is not my concern. My concern as registrar is try to prevent my museum from incurring the wrath of the IRS. As for multiple donors, i.e., siblings, I would have all of them sign the contract of gift. In that way, they have additional proof that all have a share in the value of the deduction and the museum has covered it bases to prevent someone coming back and trying to reclaim the donation based upon the fact that the museum does not have their signature on the contract of gift. My final word of advise is that if you are worried that only one signature will cause future problems for the museum, then by all means, get both signatures. Hope this helps, Tim Bottoms "David E. Haberstich" <[log in to unmask]> on 03/31/2000 01:31:03 AM Please respond to Museum discussion list <[log in to unmask]> To: [log in to unmask] cc: (bcc: Tim Bottoms/NHC) Subject: Re: Policies on new acquisitions If I may, I'd like to piggyback onto this thread with a different question about new acquisitions. Can someone give me some solid information about gifts to museums vis-a-vis U.S. income tax regulations? Specifically, I'd like to know if there is anything wrong with giving a significant donation (in terms of value) to a museum in the name of a single donor, then having the donor deduct it in a joint tax return with his or her spouse? In other words, is there any reason a married couple should be prohibited from filing a joint return if one spouse has donated a gift solely in that person's name (because it was owned by only one spouse, not both)? Alternatively, if in completing an 8283 form in which it is clear that the couple intend to file a joint return, should the museum be concerned that only one spouse signed the gift agreement? It seems to me that it shouldn't matter. Am I right? I'm interested in specific regulations and guidelines, not mere opinion. Advice from someone experienced in this area would be greatly appreciated. A related question: When several people who cannot file a joint tax return (e.g., siblings) jointly donate a collection, does each donor submit a separate 8283 form, claiming a portion of the appraised value? Question #3: Can someone explain to me the point of copying and resending to the list, without comment or response, a complete post from someone else, including the "important subscriber information"? David Haberstich ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes). ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).