From: Samuel Marshall <marshallwimuseum@gmail.com> Date: Mon, 14 Sep 2020 12:29:09 -0500 Message-ID: <CAJ2T=_MGK6-CdWAefjEeqxqf9b4CThxawRudmeqN=K3c_Pe1oQ@mail.gmail.com> Subject: Re: Request for return of an item
Thank you for yet another reason we don't return items, even deaccessed
items. I had not thought of the tax consequences.
Diana Skalitzky
On Mon, Sep 14, 2020 at 11:43 AM Rebecca Dubey <
curator@saukcountyhistory.org> wrote:
> Since the donation of objects may involve tax deductions unknown to the
> museum, it is generally illegal for museums to return objects to the
> original owners, even if they are deaccessioned. This holds true whether
> or not a deduction has been made; it is a Rule made and investigated by the
> IRS, making it a Federal Rule. If a donation is returned, the museum is
> obligated to file a form with the IRS. For this reason, Museums do not
> return artifacts to the previous owners. The tax deduction is allowed
> because museums are seen as a "Charitable Organization" by the IRS. Filing
> this from with the IRS leaves both the donor and the Museum open to
> scrutiny under federal IRS rules. The IRS has cause to investigate all the
> dealings of the museum and its donors (of both artifacts and monetary
> donations!) If this person requests the return of one seemingly
> unimportant object, they may repeat the request with an object that is more
> important to the collection, which puts your BOD at risk for not fulfilling
> their duties and they can be sued.
>
> Malaro's "Legal Primer on Managing Museum Collections" discusses
> the return of objects quite thoroughly because it is so complicated and
> museums face so many problems with this issue. Can you get a hold of the
> book? It is considered the most authoritative book on Museum Law. Every
> Museum should have a copy.
>
> If you have any questions, please feel free to call me, I love to help!
> Rebecca DuBey
> M. A., Museum Science
>
> On Sun, Sep 13, 2020 at 3:10 PM Samuel Marshall <
> marshallwimuseum@gmail.com> wrote:
>
>> We have a donation policy and form already in place. That doesn't mean
>> that a relative won't ask for things back occasionally. We made that clear
>> to the person, however, the matter was being pursued. I wanted to hear from
>> others and gauge our response to the situation. Thanks everyone. Diana
>> Skalitzky
>>
>> On Thu, Sep 10, 2020 at 11:22 AM B Schneider <wyward@yahoo.com> wrote:
>>
>>> Your society Needs a donation policy. Its pretty easy to create from
>>> using other museums policies as a guide. Have your board or another
>>> qualified society look it over. Make sure the donor signs it and gets a
>>> copy. Also have policies for photo usage, loaning collections, ect.
>>>
>>> B Schneider
>>>
>>> On Sep 3, 2020, at 8:40 AM, Timothy Glines <glinestc@gmail.com> wrote:
>>>
>>> Here is a link to a situation in Minnesota some years ago:
>>> http://www2.mnhs.org/about/publications/interpreter/jan-feb2003.pdf
>>> Tim Glines
>>> St. Paul, MN
>>>
>>> On Wed, Sep 2, 2020 at 11:24 PM devan gracyalny <
>>> dgracyalny@sbcglobal.net> wrote:
>>>
>>>> Years ago I had a request to return a Babe Ruth signed ball given to
>>>> the Historical Society by an 18 year old who now is a grandfather of a boy
>>>> into baseball. I consulted with now retired Rick ? from the State
>>>> Historical Society. He said not to return the ball or any item as it sets
>>>> a dangerous precedent for other families and relatives to have items
>>>> returned.
>>>>
>>>> Devan Gracyalny President
>>>> West Allis Historical Society
>>>>
>>>> On Wednesday, September 2, 2020, 06:21:09 PM CDT, Samuel Marshall <
>>>> marshallwimuseum@gmail.com> wrote:
>>>>
>>>>
>>>> Has anyone gone through a request for a return of an item?
>>>> What was your experience and the outcome?
>>>> We may be dealing with this challenge and could use some insights.
>>>> Thank you, Diana Skalitzky
>>>> Marshall Area Historical Society
>>>>
>>>
>
> --
> Rebecca DuBey, Museum Curator
> Sauk County Historical Society
> (608) 356-1001 W-F; please leave a message other times!
>