If you are considering giving a gift to a museum, historical society, school, or some other tax exempt organization, be sure to obtain a written agreement. You can give your donation with the legally binding requirement that if it’s sold, the money will be used for more art or collectibles, not for buildings or salaries or other types of collections. If the museum or school won’t take it under those conditions, you can require that the donation be returned to you when the organization no longer wants it. If the museum or school balks at that request, give your donation to someone else. Years ago a serious collector and author of information on wooden wares gave her entire, valuable collection to a local museum to be displayed and studied—only to live long enough (over 90) to see the museum sell all of it. And the museum even ignored her wishes and used the money it made selling her collection to pay for other projects.
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This is excellent advice if the collection is valuable. For smaller donations, I was told museums don’t like to enter such contracts. It can be distressing to hear that what you value highly isn’t seen that way by others. For smaller collections without such a contract, at least the tax deductibility is the same, and it is still benefiting the institution you donated to.