These questions concerning tax law are rather complex and I am not sure
we should be hearing any particular advice other than that a CPA should be
consulted regarding the specifics.  There is an abundance of tax law &
caselaw about this - timing of when title of passage is recorded and the
specifics of moving donation - perhaps the gift was recorded, but the
item needed to be dismantled before it was moved - lots of details
suggest that only professionals in this area should offer advice.  As a
reference librarian this kind of question suggests how detailed reference
work can become and sometimes a general response may be misleading.

Julia Gelfand, UC-Irvine Libraries

On Fri, 17 Nov 1995, John Handley wrote:

>     I have dealt with this question in the past.  The whole point of
>     the question is determined by what date the museum takes
>     "possession," of the piece.  Posession can mean a couple of
>     things, but it must include physical possession as well.  If you
>     have a letter from the donor stating their intent to give the
>     piece in question, or if you have a log of dates and times when
>     you have spoken to the donor about this donation, that record
>     helps to show the donors intent.  If the donor wants to take a tax
>     deduction in '95, then the museum (or a museum representative such
>     as a lawyer) must have physical possession of the piece by Dec.
>     31. The deed of gift can then state that the gift was made on such
>     and such a date, but signed after that date.
>
>     At my museum we use the date we physically receive a piece as the
>     donation date.  In some cases, the deed is not signed for a couple
>     of months.  Our deed of gift forms always state this date, for
>     example:
>
>     Objects (95.001.00001 - 95.001.00002) were donated to the Museum
>     on November 1, 1995, by John Doe.
>
>     Then each item is itemized, and the deed signed and dated by both
>     parties. We also keep all letters, etc., as well as a log sheet
>     recording telephone conversations, letters, etc.
>
>     Hope this is helpful.
>
>     John Handley
>     San Francisco
>