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To Give and To Receive: A Handbook on Gifts and Donations for Museums and Donors, Second Edition covers the process of substantiating the value of a gift and the obligations of the donor and donee. It is a concise guide on tax incentives for gifts of art, historic objects, and many other types of collectible material to not-for-profit institutions. This second edition includes: Current museum best practices Recent changes in IRS regulations enacted in 2019, including IRS 8283 Non Cash Charitable Contributions and revised IRS definitions of the standards for qualified appraisal and qualified appraiser and the mandated appraiser declaration New art professionals’ case studies and legal case notes on copyright law Beth J. Parker Miller, Amy McKune, Laurette E. McCarthy and Romy M. Vreeland were the major contributors without whom this resource would not be possible.The 2020 edition also includes expert case notes by Helen A. Harrison, Luke Nikas and Maaren Shah, Jeffrey Patchen, as well as Elizabeth Morton’s updated section on cultural patrimony and Robert Simon and MacKenzie Mallon’s contribution on provenance. These additions focus on perspectives in collection management, provenance research, due diligence, cultural patrimony, and legal issues related to gifts to museums. This authoritative guide is intended for museums and donors alike, providing valuable information on the donation process, current standards and best practices, ethical and legal issues, and IRS updates and valuation considerations to include: Up-to-date information on gifts to museum collections and related new and updated IRS regulations Guidance to organize and implement a gifting plan with practical advice in making decisions on collection gifts Broader applicability to family members, attorneys, estate bankers, foundations and financial advisors who help inform gift and donation decisions
More than any other altruistic gesture, blood and organ donation exemplifies the true spirit of self-sacrifice. Donors literally give of themselves for no reward so that the life of an individual—often anonymous—may be spared. But as the demand for blood and organs has grown, the value of a system that depends solely on gifts has been called into question, and the possibility has surfaced that donors might be supplemented or replaced by paid suppliers. Last Best Gifts offers a fresh perspective on this ethical dilemma by examining the social organization of blood and organ donation in Europe and the United States. Gifts of blood and organs are not given everywhere in the same way or to the same extent—contrasts that allow Kieran Healy to uncover the pivotal role that institutions play in fashioning the contexts for donations. Procurement organizations, he shows, sustain altruism by providing opportunities to give and by producing public accounts of what giving means. In the end, Healy suggests, successful systems rest on the fairness of the exchange, rather than the purity of a donor’s altruism or the size of a financial incentive.
Richard Titmuss (1907-1973) was a pioneer in the field of social administration (now social policy). In this reissued classic, listed by the New York Times as one of the 10 most important books of the year when it was first published in 1970, he compares blood donation in the US and UK, contrasting the British system of reliance on voluntary donors to the American one in which the blood supply is in the hands of for-profit enterprises, concluding that a system based on altruism is both safer and more economically efficient. Titmuss’s argument about how altruism binds societies together has proved a powerful tool in the analysis of welfare provision. His analysis is even more topical now in an age of ever changing health care policy and at a time when health and welfare systems are under sustained attack from many quarters.
This book is intended for several audiences: 1. Front line advisors: financial, tax and legal advisors who have clients whose assets go well beyond cash and public securities. 2. Nonprofit gift planners: fundraisers in major gifts, planned gifts, and principal gifts whose donors wish to give assets other than cash. 3. Technical experts: Lawyers, accountants, and back office staff at charities and financial institutions charged with determining how an asset may be used for a philanthropic purpose, or determining whether that asset should be accepted as a gift.
Sixteen award-winning children's book artists illustrate the civil rights quotations that inspire them in this stirring and beautiful book. Featuring an introduction by Harry Belafonte, words from Eleanor Roosevelt, Maya Angelou, and Dr. Martin Luther King, Jr. among others, this inspirational collection sets a powerful example for generations of young leaders to come. It includes illustrations by Selina Alko, Alina Chau, Lisa Congdon, Emily Hughes, Molly Idle, Juana Medina, Innosanto Nagara, Christopher Silas Neal, John Parra, Brian Pinkney, Greg Pizzoli, Sean Qualls, Dan Santat, Shadra Strickland, Melissa Sweet, and Raúl the Third.
Charitable giving is on the rise in America. Despite the lingering effects of the economic downturn, Americans continue to give generously of their time, talent, and money – more than $335 billion in 2013, a 4.4% increase from 2011. What’s more, the bulk of that charitable giving – 72% – came not from large foundations or corporations, but from individuals making small gifts. For those with passion for a cause and a generous spirit, it’s vitally important that they leverage their gift in the right way in order to have the greatest impact possible. In her first book EVERY GIFT MATTERS (Greenleaf; May 2015), Carrie Morgridge shares inspiring stories of powerful gifts in action showing readers how to turn the act of giving into a vehicle for positive change. Drawing on 15 years of experience supporting causes that align with her passions through gifts, Morgridge demonstrates how a smart strategy, high expectations, a deep network, and hands-on personal involvement will ensure that one’s gift is compounded over time to have the biggest impact possible. “Each person and every gift can make a difference,” writes Morgridge. “Whoever you are, no matter how much or how little you have, your gift matters. The smallest, seemingly unimportant, donation can transform a life. And the best news is that giving transforms two lives: the one who receives and the one who gives.” Through her role as Vice President of The Morgridge Family Foundation, Morgridge has learned what works – and what doesn’t – when it comes to giving. She argues that in order to ensure meaningful and lasting change, a gift must be more than simply a grant of money. The giver must assess whether the program is the right fit, work hand-in-hand with the key leaders on strategy, develop a plan for making the endeavor sustainable, and ensure that their gift can be leveraged to have a bigger impact on the community. By sharing real-life stories of how this hands-on approach to giving has transformed lives – including her own – Morgridge inspires others to believe that they can also make a difference in their community, no matter the size of their gift.