[MR] Art donations and deductions

[Michelle McDaniel]

Hey all!

Personally, I like the idea that artists may be able to deduct the fair
market value of their creations, if donated to a charitable cause. The most
expensive part of most projects is the time spent planning and making it.
The raw materials can be next to nothing when compared to the finished
project.

To know how this will affect the SCA we need to know the legal definitions
of terms like charitable cause, art, and artist, and who qualifies as
certified appraisers. Will it only apply to people who make their living
plying their art or to those artists who also have "day jobs" that
aren't art related? Will it apply only to fine artists, or to those the
art establishment tends to consider artisans or craftspeople, as well?

Is the SCA a "charitable organization" as such? (I know it is a
non-profit, educational organization but that doesn't mean it is
considered a "charitable organization" for the purposes of this Bill.)
When we donate our art, to whom do we donate it? Is it considered a gift
from the individual scribe and illuminator (or other creators for other
works) to the one receiving it or is it given to TRM as the personification
of "The Kingdom of Atlantia, SCA Inc." to give to the recipients? 

How are the tangible items received as part of various awards (scrolls,
medallions, articles of clothing, coronets, etc.) different from items
donated for auctions and the like? 

Do things have to be unique to count as art? Is the creation of medallions
for various orders art?

This definitely is an opportunity, if only we can figure out what the
limits are.

**aelfwynn of whitby**