The recent postings about deeds of gift and how collections and development
departments interact prompted some further questions for me.

1) Who is the person responsible for completing 8283 and 8282 forms in your
insitution?  Does it depend on whether the gift is a collections/education
item or something different?

2) What is your institution's position on related vs. unrelated use?  For
example, if a large donation of items was given for sale in your museum
store would you inform the donor that was an unrelated or related gift?

3) When you receive a 'mixed donation' (i.e. some things that go into the
collection and other things which are for unrelated uses) how do you
interpret the 'insubstantial portion' phrase in the IRS code?  Do you
accept the entire donation and put ALL of it on a deed of gift (for example
if you received 100 prints and intended to put 5 in your education
collection and sell 95 in the store) what would you say on the deed of gift?

4) How does your museum acknowledge all gifts that are not intended for the
collection?  Do you simply write a thank you letter stating all the
necessary information the IRS sugggests, or do you also do a deed of gift?

I look forward to your replies!
Many thanks
James Burns

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