David, I reply to your questions as someone who has never taken a tax course but worked with an accountant for six years preparing tax returns for five of those(he taught me everything I know). A couple could take credit on a joint return for a contribution given in only one spouse's name. The joint return is a gathering and pooling of each spouse's financial information onto one return. It's the same as including the wages from the W-2 of one spouse although none of those wages belonged to the other. If they were to file separate returns however, only the spouse whose name was on the contribution report would get credit for that item. You asked: "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?" No because of what I stated earlier. You also asked: "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?" Yes. The amount of the collection is divided into equal shares and each person takes a share filing the amount of his share on an 8283. So, it is necessary that each donor is designated on the institution's contribution report. Regina Bacote Director of Visual Arts Arts Council of Wilson 124 E Nash Street Wilson. NC 27893 252-291-4329 ext. 18 [log in to unmask] www.wilsonarts.com -----Original Message----- From: David E. Haberstich <[log in to unmask]> To: [log in to unmask] <[log in to unmask]> Date: Friday, March 31, 2000 1:30 AM 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).