Maybe it is a very old and out-of-date concept, but I was also taught about contacting original donors about deaccessions, at least to inform them, and perhaps also to give back.  It was on our collections policy when I started here 20 years ago, but it has always seemed to me something that would be awkward and problematic, to say the least, and I have never heard of anyone actually doing it with accessioned items.  If this is truly no longer required or considered an ethical nicety or necessity by AAM or the field, it would be good to know that.

Laura L. Vookles
Chief Curator of Collections
The Hudson River Museum
914-963-4550 X220
 


-----Original Message-----
From: Diane Gutenkauf [mailto:[log in to unmask]]
Sent: Friday, April 07, 2006 11:02 AM
To: [log in to unmask]
Subject: Re: [MUSEUM-L] documented disposal/deaccessioning


The 2 years "rule" refers to the IRS regulation that a charity that 
disposed of donated property with in 2 years of accepting material must =

file a form 8282. This has potential tax implications for the donor and =

their original deduction may be thus disallowed. Therefore, museums follo=
w 
the general rule of holding onto property for 2 years before disposing of=
 
it. 

There are many permutations of this and this generally applies to objects=
 
intended for the museum's collection, not property intended for 
fundraising purposes only. 

It's really a bad precident to return material to a donor, and not just =

for tax reasons. It opens the doors to other donors who "changed their =

mind" about a donation and now "want it back for the kids". Donors should=
 
understand that donations are permanent and there's no take-backs. 

A good collections policy will force you (the museum) to evaluate every =

potential donation and will reduce the amount of stuff you accept only to=
 
decide shortly thereafter that it doesn't fit your scope. 

Diane G
[log in to unmask]

On Fri, 7 Apr 2006 10:41:45 -0400, Marielle Fortier <[log in to unmask]
> 
wrote:

>Alright I concede my options were not in numerical order...but I had hea=
rd
>of returning to the donors/heirs at a conference.  But someone has 
mentioned
>that after 2 years it is okay?  How does that work?
>
>
>
>**********************
>Marielle Fortier
>Museum Registrar
>Norwich University Museum
>Northfield, Vermont
>**********************
>
>

=========================================================
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).