In order donated a sculpture to the Nasher art museum in Durham, North Carolina. The Nasher art museum is recognized as a “qualified organization” for U.S. tax purposes, and is not considered a private nonoperating foundation. The sculpture, which David purchased in 2009, had a fair market value of $65,000 when donated, and David’s adjusted basis in the sculpture at the time of his donation was $20,000. If the Nasher art museum retains and displays the sculpture, David’s charitable contribution deduction related to the donation of the sculpture is $45,000 (subject to percentage limitations based on David’s AGI).

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Chapter1: Financial Statements And Business Decisions
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In order donated a sculpture to the Nasher art museum in Durham, North Carolina. The Nasher art museum is recognized as a “qualified organization” for U.S. tax purposes, and is not considered a private nonoperating foundation. The sculpture, which David purchased in 2009, had a fair market value of $65,000 when donated, and David’s adjusted basis in the sculpture at the time of his donation was $20,000. If the Nasher art museum retains and displays the sculpture, David’s charitable contribution deduction related to the donation of the sculpture is $45,000 (subject to percentage limitations based on David’s AGI).

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