Sorry to send this so late, but is this a situation where you really want to void the deed of gift?. If you feel that the contract established through the deed of gift has been violated or unfulfilled for some reason, you could talk to your legal department about nullifying it. You would have to notify the IRS that you have returned this item and the donor would be reasonable for applicable taxes, but this would prevent setting precedence for returning items to the original donor. This would be a contract issue. This may not be the case, but it may be another option.

Tracie

Tracie Evans

Curator of Collections

Sauder Village

22611 St. Rt. 2

Archbold OH 43502

Phone: 419/446-2541

FAX: 419/445-5251

From: Museum discussion list [mailto:[log in to unmask]] On Behalf Of Audra Oliver
Sent: Monday, October 24, 2011 11:47 AM
To: [log in to unmask]
Subject: Re: [MUSEUM-L] returning items to donors

On top of what Lucy said, I can see problems with other donors. In one past job in particular, people would have used us for nice storage until they wanted the item. I explained over and over to donors that I could not give their items back to them once it was given. In communities of any size, people talk and the word gets out.

>>> lucysperlin <[log in to unmask]> 10/21/2011 12:11 AM >>>

We were taught that whether or not the donor took a tax deduction, there is still an IRS problem if you give it back, because the property was transferred from the private domain to the public domain, which is what made it eligible for the tax write-off. So you could jeopardize your 501(c)(3) status . Also, once in the public domain, any one individual cannot benefit from it without all having the same opportunity. ( i.e. if sold at public auction -everyone has equal opportunity to acquire it.) I also find that it is problematical to have a policy that doesn't apply the same way to all.

Lucy Sperlin

Butte County Historical Society

Oroville, CA

From: Museum discussion list [mailto:[log in to unmask]] On Behalf Of Denise Tackett
Sent: Thursday, October 20, 2011 2:16 PM
To: [log in to unmask]
Subject: Re: [MUSEUM-L] returning items to donors

I believe the problem comes in if the donor took a tax deduction at the time of the original donation; in that case, you can't just give it back to the donor. That said, they could probably buy it back from you.

Denise

On 10/20/11, Toni Kiser <[log in to unmask]> wrote:

Hi all,

I am wondering if there is a legal statue that does not allow a museum to give back items to their original donors. To simplify what is a very complicated situation. We are requesting the deaccessioning of an item. When the item gets deaccessioned the donor would like it back. There are mitigating circumstances that make us feel as though returning it to them would be best. Is it legal for us to do so? Our collections management policy says that we will not do so, but the circumstances surrounding the item are really different. Your thoughts are welcome.

Thanks!

Toni M. Kiser

Registrar

National WWII Museum

945 Magazine St.

New Orleans, LA 70130

504-528-1944 ext. 601

[log in to unmask]

www.facebook.com/wwiimuseum

www.twitter.com/wwiimuseum

To unsubscribe from the MUSEUM-L list, click the following link:
http://home.ease.lsoft.com/scripts/wa.exe?SUBED1=MUSEUM-L&A=1

No virus found in this message.
Checked by AVG - www.avg.com
Version: 10.0.1411 / Virus Database: 1522/3964 - Release Date: 10/20/11

To unsubscribe from the MUSEUM-L list, click the following link:
http://home.ease.lsoft.com/scripts/wa.exe?SUBED1=MUSEUM-L&A=1