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It's mainly an ethical issue, since a museum's collections are considered to
be held in trust for the benefit of society. For example, Section 2.17 of the
ICOM Code of Ethics for Museums:
http://icom.museum/ethics.html
states that: "Museum collections are held in public trust and may not be
treated as a realisable asset. Money or compensation received from the
deaccessioning and disposal of objects and specimens from a museum collection
should be used solely for the benefit of the collection and usually for
acquisitions to that same collection."
This Wikipedia article also has has a good discussion of the issue, together
with links to a variety of references:
http://en.wikipedia.org/wiki/Collection_(museum)
-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]] On Behalf
Of Julie Blood
Sent: Wednesday, 04 November, 2009 4:39 PM
To: [log in to unmask]
Subject: Use of funds from deaccessioning
Hi everyone,
I'm looking for some information regarding the use of funds from the
deaccessioning of objects in the permanent collection. I remember attending a
workshop last year that mentioned that the funds are restricted to acquisition
of items for the collection and that funds not being used in that way could
have repercussions towards the non-profit from the IRS. Can anybody clarify
this for me and direct me to a site that specifically has that information. I
was asked by one of our board members to research this information. There
seems to be a lot of confusion surrounding this topic, so any help would be
appreciated.
Thanks,
Julie
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