I have a hard time in seeing such a thing as a gift at all, which is
probably my being obstinate.  I think that if the Museum paid someone,
the person who got paid has a role of "seller"; the accession method is
"purchase".  I try to retain the whole notion of a "partial gift" for
cases where a donor has only given a percentage interest in the artwork,
and the Museum does not yet fully own it.

 

But that's just me...

 

From: The Museum System (TMS) Users [mailto:[log in to unmask]]
On Behalf Of Glosson, Eunice
Sent: Monday, October 12, 2009 9:08 AM
To: [log in to unmask]
Subject: Re: Accession Method

 

We do a two part document, a Purchase and Sale Agreement, along with a
Deed of Gift for the gift portion.  I was wondering how you document
these in the constituent portion of TMS?  Right now I am calling these a
Partial Gift, but have never been completely satisfied that the purchase
portion is represented up front.  

 

From: The Museum System (TMS) Users [mailto:[log in to unmask]]
On Behalf Of Aylsworth, David
Sent: Monday, October 12, 2009 9:58 AM
To: [log in to unmask]
Subject: Re: Accession Method

 

Hi Eunice,

 

Those are a little complicated when the "donor" wants a gift form for
their portion of a bargain sale.  I try to encourage them to handle it
more on their side with their accountant than on ours.  In my mind, a
bargain sale is nothing more than a deeply discounted purchase.  The
relatively few times that it occurs, I like to see a purchase agreement
drawn up that acknowledges what the insurance value of the piece is, as
well as what price the Museum has agreed to pay.  The "donor" (actually,
the "seller") can then work out their own tax forms to recognize this as
a bargain sale. 

 

Does that make sense?

 

David 

 

From: The Museum System (TMS) Users [mailto:[log in to unmask]]
On Behalf Of Glosson, Eunice
Sent: Monday, October 12, 2009 8:43 AM
To: [log in to unmask]
Subject: Re: Accession Method

 

How do you handle bargain/sales?  

 

Eunice Glosson

Registrar for Collections and Museums

Colonial Williamsburg Foundation

 

From: The Museum System (TMS) Users [mailto:[log in to unmask]]
On Behalf Of Aylsworth, David
Sent: Friday, October 09, 2009 6:00 PM
To: [log in to unmask]
Subject: Re: Accession Method

 

In Houston, we very much consider this to be a PURCHASE.  It's something
that is always being confused by our curators, but I try to drill home
that anytime the institution cuts the check, the accession method is
PURCHASE.  If we do not cut a check, it is a GIFT.

 

Similarly, the role of the person who gives funds for a purchase is a
FUNDER.  If they give an object, they are a DONOR.  Something that is
purchased should not have anyone with a DONOR role linked to it.  

 

I actually set it up procedurally that we cannot buy a work of art
unless the purchase order is accompanied by an "art purchase form" which
is a crystal report out of TMS.  The "art purchase form" will not run if
there is not someone identified as a "dealer or seller" as well as
someone identified as "funder" and the accession method switched over to
"purchase".  It's worked surprisingly well

 

David

 

 

David Aylsworth

Collections Registrar

Museum of Fine Arts, Houston

telephone:  713-639-7824

fax:  713-639-7780

 

Opening Sunday: The Moon: "Houston, Tranquility Base Here. The Eagle Has
Landed"

 

 

From: The Museum System (TMS) Users [mailto:[log in to unmask]]
On Behalf Of Chad Petrovay
Sent: Friday, October 09, 2009 4:32 PM
To: [log in to unmask]
Subject: Accession Method

 

How do you handle Accession Method when an object is purchased by the
institution with funds from a donor. Is this considered a Gift, a
Purchase, or do you have some other designation for it?

 

Many thanks,

 

Chad Petrovay  |  Collections Database Administrator
MIM-Musical Instrument Museum | 8550 S. Priest Drive  |  Tempe, AZ 85284

480.481.2460 main  |  480.353.2746 direct | 480.481.2459 fax  |
www.themim.org

 

Blog: www.petrovay.com/tmsblog