David,

Tread carefully when advising the return of a collection to a donor.
Often the donor has reported the donation to the IRS and received a tax
credit.  The federal government would frown on someone receiving a tax
credit for what was essentially a loan instead of a gift.

Ethically, one should inform the donor(s) that the collection will be or
has been deaccessioned and what the disposition of that collection is.  If
it is to be sold at public auction, inform the donor(s) of the date, time,
and place.  If he/they want the collection back, they can bid on it.

We use funds realized from public auction to purchase needed items for the
collections.  The original donor's name is associated with that
collection for indirectly providing funds to purchase the collection.

Martha Battle Jackson, Registrar        (919) 733-7862
NC Historic Sites                       Fax: (919) 733-9515
109 East Jones Street                   [log in to unmask]
Raleigh, NC  27601-2807
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Opinions expressed in this message may not represent the policy of my agency.
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"Don't part with your illusions.  When they are gone, you may still
exist, but you have ceased to live."--Mark Twain
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