This document is a primer for donors considering making charitable gifts of art. It discusses the complexities and challenges of donating art, including legal and tax considerations. The document provides an overview of tax laws governing gifts of art, planning considerations, and suggestions for working with charitable organizations and advisors. It also covers topics such as capital gain property, ordinary income property, the related use test, fractional gifts, and the importance of qualified appraisals and gift agreements.
documents/EFTA00603535.pdf
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