CPIA Cultural Property MoU with Guatemala Renewed and Expanded

Endangered Maya carved bone subject to import restrictions.  U.S. State Dept.
The U.S. government has renewed and expanded its bilateral agreement with Guatemala protecting jeopardized cultural heritage.  Friday's Federal Register reports that, after a review of the recommendations of the Cultural Property Advisory Committee (CPAC), the U.S. State Department's Assistant Secretary for Educational and Cultural Affairs "determined that the cultural heritage of Guatemala continues to be in jeopardy from pillage of certain archaeological objects and is also in jeopardy from pillage of certain ecclesiastical ethnological materials dating to the Conquest and Colonial Periods of Guatemala (c. A.D. 1524 to 1821)."   The decision by the State Department follows a public hearing held by CPAC in April.

The adopted import restrictions are authorized by the Cultural Property Implementation Act (CPIA) and are effective until September 29, 2017.  The Memorandum of Understanding (MoU) renews import controls on Pre-Columbian archaeological artifacts from Guatemala dating from 2000 B.C. to 1524 A.D.  Moreover, the bilateral agreement  has been broadened to include ecclesiastical objects from approximately 1524 to 1821 A.D.

The United States originally enacted emergency import protections in 1991 and 1994, covering Maya archaeology from Guatemala's Petén region.  The U.S. and Guatemala entered into a bilateral agreement in 1997 that covered pre-Columbian archaeological material. The countries later extended this MoU in 2002 and 2007.

Cultural objects covered by the bilateral agreement may legally pass through the American border when they have either an export permit or proof showing "that they left Guatemala prior to the effective date of the restriction: April 15, 1991, for archaeological material from Petén, and October 3, 1997, for archaeological material from throughout Guatemala," and September 29, 2012 for ecclesiastical material dating from the Conquest and Colonial Periods of Guatemala.

The 1973 Pre-Columbian Monumental or Architectural Sculpture or Murals Statute, meanwhile, also remains in effect.  That federal law forbids importation of designated Pre-Columbian cultural heritage into the U.S., except that monumental or architectural sculpture or murals may be imported when there is either an authorized export license or paperwork showing departure from the source nation before June 1, 1973.

Endangered cultural items protected by either CPIA import controls or the  Pre-Columbian Monumental or Architectural Sculpture or Murals Statute may be detained, seized, and forfeited by American authorities as contraband unless accompanied by an export permit or appropriate proof.  Criminal smugglers may also face potential prosecution.

It is best to speak with a cultural property attorney and/or seek a U.S. Customs ruling when importing cultural heritage from Guatemala.


This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. Any unauthorized reproduction or retransmission of this post is prohibited. CONTACT: www.culturalheritagelawyer.com

Toledo Museum Sued for Non-Payment into Protective Services Officers' Pension Fund

The Toledo Museum of Art faces another legal challenge this year.  A lawsuit has been filed in federal court against the museum to recover employer contributions owed to a pension fund.

The plaintiff in the case of Central States Funds v. Toledo Museum of Art (12-cv-2780) says that an audit revealed that the museum failed to make contributions to an employee benefit plan on behalf of its protective services officers (PSO).  The complaint adds that the museum subcontracted PSO work in violation of its collective bargaining agreement.

The lawsuit will be heard in the United States District Court of Illinois, Northern District.

This case comes on the heels of a successful effort by federal prosecutors to have the Toledo Museum return an Etruscan kalpis to Italy, smuggled out of that country after being illegally unearthed.  The repatriation agreement of June 2012 was initiated by the U.S. Attorney's Office, Northern District of Ohio.  The museum purchased the pot in 1982 from art dealers Gianfranco and Ursula Becchina.  Convicted antiquities trafficker Giacomo Medici reportedly sold it to the Becchinas.


This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. Any unauthorized reproduction or retransmission of this post is prohibited. CONTACT: www.culturalheritagelawyer.com

Arguments Made in Sotheby's Cambodian Statue Case on Motion to Dismiss

The federal district court in Manhattan yesterday heard arguments in the matter of United States Of America v. A 10th Century Cambodian Sandstone Sculpture, Currently Located at Sotheby's In New York, New York.  The United States is seeking the forfeiture of the Duryodhana statue, claimed to have been removed illegally from the Prasat Chen Temple in Koh Ker, Cambodia.

Sotheby's attempted to sell the artifact last spring on behalf of the consignor, Ms. Ruspoli di Poggio Suasa.  But the U.S. government now seeks to repatriate the statue to Cambodia.

Yesterday's argument before Judge George B. Daniels was expected to address the claimants' motion to dismiss and the government's objection.  The court is anticipated to rule on the matter.


This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. Any unauthorized reproduction or retransmission of this post is prohibited. CONTACT: www.culturalheritagelawyer.com

Hearing Scheduled in Antiquities Trafficking Case - U.S. v. Khouli et al.

Source: US District Court, Eastern District of New York
The U.S. District Court for the Eastern District of New York has scheduled an important hearing in the alleged antiquities trafficking case involving Joseph A. Lewis, II and Salem Alshdaifat, known as U.S. v. Khouli et al.

The evidentiary hearing will focus on the admissibility of the Alshdaifat's statements to law enforcement as well as the portions of the defendants' omnibus motions that have not been dismissed already.

A summary of the government's written arguments can be found here.  A summary of the defendants' written arguments can be found here: Part I and Part II.

The hearing will take place before Senior District Judge Edward R. Korman on November 19, 2012 at 11:30 a.m.

Lewis and Alshdaifat were charged by a federal grand jury in 2011.  They are presumed innocent unless the government proves guilt beyond a reasonable doubt.  Another defendant in the case, Mousa Khouli, pleaded guilty to charges in April.  A fourth alleged conspirator, Ayman Ramadan, remains a fugitive. 


This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. Any unauthorized reproduction or retransmission of this post is prohibited. CONTACT: www.culturalheritagelawyer.com

Important, But Not What I Was Hoping - Petition for Certiorari on FLSA Action

In my in box this morning was a press release from the Retail Litigation Center, that made my hopes soar that at long last the Supreme Court could have a vehicle for answering what I think is the one issue most in need of addressing in today's employment law world: what is required before a district court conditionally certifies a collective action under the FLSA?

The headline read, RLC Urges Supreme Court to Review Class Action Standards in FLSA Suits. But a careful reading of both the release, and even more so the excellent amicus brief filed in support of the request for certiorari, dashed my hopes. 

The current effort is to reverse the 7th Circuit's action in a Rule 23 class action based not just on the FLSA, but the Illinois wage law. The case is RBS v. Ross.  And so the fight, and as I say, still an important one, is over the correct application of Wal-Mart v. Dukes.

But still to come is the case focused on a collective (not class) actions under 29 U.S.C. 216(b).  For those of us who practice where FLSA cases are brought by themselves, not as dual cases under a state wage law, the issue of how low the bar is for conditional certification, is for employers, a terribly expensive question.

As an illustration, here is a brief procedural overview of a case I handled:
  • Plaintiffs case filed by three individuals alleging they were forced to work off the clock. (One individual subsequently dropped his claim).
  • Collective class conditionally certified under the existing standard.
  • Over 17,000 notices mailed to potential class members.
  • Approximately 1,100 written consents to join lawsuit filed.
  • Approximately 40 depositions taken.
  • Motion to decertify class granted, dismissing all but the two original plaintiffs.
  • Jury trial held on the forced to work off the clock claims of the two original plaintiffs. Complete verdict for the defense.
Clearly not all such cases end with such a definitive determination that the initial case was without merit. However, it does make clear that an artificially low standard is a burden not only to employers, but the court system, and one that needs addressing.

It is already many millions of dollars late.

Ivory Smuggler Pleads Guilty in US v. Gordon

Federal prosecutors in the eastern district of New York last week secured a conviction in the case of United States v. Victor Gordon.  Gordon entered a plea of guilty on September 18 to a substituted charge of smuggling elephant ivory under the African Elephant Conservation Act 16 USC 4223 et seq.
A federal grand jury indicted the Philadelphia art dealer in July 2011, charging him with conspiracy to smuggle elephant ivory, four counts of smuggling, and five Lacey Act violations. See here for further background.

The plea agreement calls for the uncontested forfeiture of hundreds of ivory tusks, ivory carvings, and at least $150,000 in cash.

Darren LaVerne handled the plea hearing for the prosecution.  Sentencing is scheduled for April 23, 2013.

Photos courtesy of USFWS.

This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at http://culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. CONTACT: www.culturalheritagelawyer.com

The Mitchellgate Affair

I suspect an element of fault on both sides here.  Andrew Mitchell MP, Government Chief Whip, is going to have to learn that he is a member of the establishment unless and until he takes to two wheels when he becomes a mere 'cyclist'.  The notion that he would be extended the same courtesy as if he were in a chauffeur driven motor car is just unrealistic.  He should have meekly got off his bicycle wheeled it along the pavement and through the gate and remounted.  I have done this fairly regularly at the request of a policeman though I always feel like rebelling.  Threatening to arrest Mr Mitchell (if true) does itself seem to me an unnecessary escalation.

Linking this to the awful double murder in Manchester, as the Sun newspaper does, is not in my view justified.  It would be quite wrong to associate those who question police action (or inaction), however impolitely, with the unspeakable evil that resulted in two dead police officers.

Mr Mitchesll MP, I am sure, deplores the unnecessary loss of human life.  It is news to me that he cycles - good on him.  but why has he not signed up to EDM 407 which reads

That this House notes that many victims of road accidents do not feel that the criminal justice system adequately protects or supports them in the aftermath of their case; further notes that it is important that those who have suffered traumatic incidents are given effective and sympathetic support as they attempt to rebuild their lives; welcomes the work of British Cycling and other groups, including CTC, Sustrans, London Cycling Campaign, The Times, Cycling Weekly, RoadPeace and Brake to raise the profile of the issue; and calls on the Ministry of Justice to review carefully the evidence they have submitted and undertake a comprehensive review of each part of the criminal justice system, from crash investigation standards through to sentencing guidelines, to ensure that it is fairer for cyclists, pedestrians and other road users who are hurt or seriously injured on the country's roads.

[NB: if I had drafted this I would have ensured it included reference to the relatives of those killed on the roads in line with the evidence submitted to the Ministry of Justice.  Still, its general import is clear].

If you are one of his constituents, perhaps you could ask him.

MoU with Mali Extended

Djenne figure.  US State Dept.
The United States yesterday renewed the extension of import restrictions covering archaeological material from Mali.  Click here for a description of the rule.

This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at http://culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. CONTACT: www.culturalheritagelawyer.com

Cultural Property Cases Roundup - Khouli et al., Sandstone Cambodian Sculpture, Weiss, and ACCG Appeal [UPDATED]

September is a busy month for cultural property law cases.  More activity is expected in the case of United States v. Mask of Ka Nefer Nefer soon, a case that involves the U.S. government's attempt to forfeit a mummy mask from the St. Louis Art Museum and repatriate it to Egypt.   [UPDATE 9/25/12: The 8th circuit has lately granted an order permitting the government to file its brief in the case on October 26 rather than in September].  Thus far there has been activity in four other important cases.

The case of U.S. v. Khouli et al. saw the submission of legal memoranda by defendants Joseph Lewis, II and Salem Alshdaifat urging the court to dismiss the criminal charges against them.  A grand jury alleges that the pair had roles in trafficking antiquities.  Lewis and Alshdaifait vigorously deny the charges.  A third co-defendant, Mousa Khouli pleaded guilty in April 2012.

On September 18, 2012 the eastern federal district court in New York ruled on Lewis' arguments.  Judge Edward R. Korman denied the Motion to Dismiss but the omnibus motions remain.  The court on September 10, meanwhile, granted Alshdaifat's request to travel to England to meet with overseas business partners and to attend the Coinex London 2012 numismatics show.  The prosecution objected to the request.  According to Alshdaifat's lawyer in a September 5 letter to the court, Alshdaifat "has a joint venture with a business in London, called Roma Numismatics."  It appears, however, that the joint venture is actually Athena Numismatics Ltd., which is listed on VCoins.

In the southern district New York federal court, Sotheby's and Ms. Ruspoli di Poggio Suausa filed a reply memorandum on September 17 to bolster their June 5, 2012 motion arguing that the government cannot forfeit a statute in the case of United States Of America v. A 10th Century Cambodian Sandstone Sculpture, Currently Located at Sotheby's.  The claimants' reply brief was filed in response to the government's pleading submitted last month.

New York state court, meanwhile, scheduled the case against Arnold Peter Weiss for sentencing on September 17.  Weiss pleaded guilty in July to attempted criminal possession of stolen property in the fourth degree.  Terms of his sentence, pursuant to the plea agreement, are outlined here.  As part of the sentence, Weiss published an essay titled "Caveat Emptor: A Guide to Responsible Coin Collecting" in American Numismatic Society Magazine.

In Virginia, oral argument in the fourth circuit court of appeals took place on September 19 before judges J. Harvie Wilkinson, III, Stephanie D. Thacker and Michael F. Urbanski in the case of Ancient Coin Collectors Guild v. U.S. Customs and Border Protection; U.S. Department of State; Assistant Secretary of State, Educational and Cultural Affairs.  The ACCG appealed their August 2011 loss in the lower federal district court in Baltimore.  The organization submitted its written arguments in October 2011, and the federal government replied in January 2012.

The attorneys' oral arguments in the ACCG case can be heard in their entirety here.  In sum, Judge Wilkinson appeared unwilling to involve the judiciary in foreign affairs decisions of the executive branch, which can be overseen by the legislative branch. He had apparent trouble finding that  the U.S. State Department acted arbitrarily or capriciously when implementing import controls over ancient coins under the Cultural Property Implementation Act (CPIA). "Why should we jump into this and make it a tri-cornered mess," asked the court in its apprehension of being drawn into a matter that involves the two other branches of government.

The court appeared to believe that there is a "slight burden" placed on the importer--not on the government--to show where ancient Chinese and Cypriot coins have been in the past few years; the inquiry is not where the coins have traveled in ancient times. And this burden, which is "not a huge hurdle to surmount,"should be placed on importers because importers have the most knowledge.

[Hat tip to Nathan Elkins for highlighting the Weiss article in ANS Magazine].


This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at http://culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. CONTACT: www.culturalheritagelawyer.com

The Channel: An unnecessary barrier to Cycling

Last weekend I took my bicycle the very short distance to Abbeville, Picardie for the Ronde Picarde, a cyclosportive of the very highest quality which makes a great late season ride.

This is a very easy journey to make in a car.  Throw the bike in the back, drive to the channel and one hour on the motorway the other side.  However this year I decided to go by bicycle.  I imagined it would be equally easy, or even easier.  Ride to the tunnel, hop on a train, ride out the other end and hop on another train.

However it turned out to be surprisingly difficult.

First if you wish to take your bicycle on the Eurotunnel, it has to go in a motor vehicle.  If you do not supply your own motor vehicle then Eurotunnel will provide one for you, picking you up and dropping you off at points remote from the tunnel itself.  So far so (just) bearable.   However this service has to be booked in advance and is provided only twice a day: once in the early morning and once in the late afternoon, both times hopeless for me.

I imagine some health and safety assessment has defined cycling to a train as dangerous; perhaps because there are loads of motor vehicles about that might run a cyclist over.  What would the consequences be if Eurotunnel were to conduct a health and safety assessment at Elephant and Castle, I wonder?  At least at their terminals, they can impose speed limits and traffic calming where necessary and let cyclists onto trains first.  There is plenty of space at the front of trains for bicycles, I have seen it.



So, the ferry it was.  However I was denied a ticket on DFDs  with half an hour to go before the advertised sailing time.  How long can it take to ride a bicycle onto a ferry?  I had to go on a later P&O ferry and pay £25 one way (which seemed to me steep given that the costs for a car is advertised at starting from £19 one way.)

At least the Port of Dover does not worry about cyclists mixing with 'real traffic'.  Getting on the ferry was easy, I was let on first with the motorcycles.  Getting off the P&O ferry in Calais was, however, far more frustrating.  Whilst the motorcyclists were let off first a grumpy man yelled at me "You!  Stay there!  They will run you down!." and with that I had to wait on a fume choked car deck fro 20 minutes while every last motor vehicle got off and I missed a train running out of Calais Ville.  Why anybody would run me down on an exit ramp from a ferry baffles me.  Impose a 20 mph speed limit if this is a real concern.

Once in France taking the bicycle on the train was easy


Very few people take a bicycle across the Channel; far more take them on the back of cars.  Now I understand why.

Still the Ronde Picarde was wonderful as always and well worth the hassle of getting there.

What a pity though that there is not a cycle track through the service tunnel of the Channel Tunnel.  It would be much faster than the ferry.  Still I expect some Health and Safety assessment would rule that idea out.

Been Sued by the EEOC Lately? Keep an Eye on Your Mailbox in the Next Couple of Weeks

An article on the SHRM site, September: Rush Hour for EEOC Lawsuit Filings, Settlements ($), reminded me that we are nearing the witching hour for the filing of EEOC lawsuits. The reason is of course the end of the government's fiscal year on September 30,  and its reporting period.

I have always noticed the uptick in suits where the EEOC is plaintiff in the last half of September, but even I was shocked at this tidbit that SHRM reported:
In 2011, the EEOC filed 175 of its record-high 261 lawsuits during the last quarter of its fiscal year, and most of them were filed in September
Not that I am faulting the EEOC for this. They are after all just lawyers, and many of us suffer from the same result, we work backwards from a deadline, and inevitably much closer to the deadline than we probably should.

I am writing to my MP. Please write to yours.

We have now come to the end of a terrific summer of cycling (well almost, I hope to catch some of the Tour of Britain this Sunday).  The day of Bradley Wiggins's triumph in the Olympic Time Trial at Hampton Court was deeply marred by the death of Dan Harris outside the Olympic Park.  It was also the day I attended the sentencing of Joao Lopes at Isleworth Crown Court.  Wiggins is rightly a sporting super-hero so I will say no more than that his comments at a press conference that evening on cyclists' safety headed in a seriously wrong direction.

It is though important that the momentum of this exceptional summer is sustained to encourage cycling not only (or even principally) as a sport but as an everyday activity that is beneficial on so many levels.  This requires cycling to be not only objectively safe but subjectively perceived to be safe by the masses, who hear about far too many cyclist deaths and listen to Bradley Wiggins and Jon Snow refer to cycling as 'dangerous'.

Fortunately the balance has been redressed by another sporting hero, Chris Boardman, who was on the radio last week talking sense about cycling, the risks and how we should be focusing upon improving the cycling environment.  I liked his analogy that if there is gun-fire on the streets do you deal with it by issuing body armour (otherwise you can hardly complain can you if you have not done everything to protect yourself?) or do you deal with the problem at source?

I have had numerous problems with my dealings with the criminal justice system as regular readers will recall.  I am not alone, many others in far more serious cases have been dismayed at the frequent failure in the criminal justice system to play the part that it should in ensuring a safer cycling environment.  It is essential that those who kill, maim, injure, endanger or threaten cyclists are brought to account by our criminal justice system.

I am therefore writing to my MP, in response to British Cycling's call, asking him to support Julian Huppert's Early Day Motion.  I invite you to do the same.  Sad to say but without such pressure calls, even from British Cycling, fall on deaf ears whatever the Government's publicly professed sentiments.

Humour and good taste

Every so often someone writes and someone publishes a joke about cyclists that is in startlingly bad taste.  The latest offering that 'the only good cyclist is a dead cyclist' is penned by a Richard Nye and published by a free magazine distributed in south west London.  You can see the full context of the 'joke' here.

It is now almost 5 years since The Times published Matthew Parris's infamous article 'What's smug and deserves to be decapitated' article.  True he followed this up with a half-apology feigning surprise that cyclists took his offensive words seriously.

So how is it that I can shrug off or even manage a weak smile at lawyer jokes ("What do you call a lawyer tied to a mill stone at the bottom of the sea?  A good start") but like most cyclists feel outrage at the likes of Parris and his imitator, Nye?.  Simple; it is because there is no chance that somebody will tie a millstone around my neck and drop me overboard.  Conversely I have been attacked, sworn at and threatened merely because I am on a bicycle. Only last week my life was seriously threatened by atrocious and selfish driving.  It is hard to conceive of how distressing these 'jokes' must be to people whose loved ones have been killed whilst cycling.

I am in favour of free speech and would not therefore want a legal sanction against these 'jokers'.  .However I can still reach for the off button every time I hear Parris's distinctive voice on radio or television and were I a resident of southwest London, Nye's publication would go straight into the bin.  Whilst they exercise their right to make very bad offensive jokes I will exercise mine to think the worse of them for it.

The Return of Cultural Objects: A Symposium


DePaul's Center for Art, Museum, & Cultural Heritage Law will present
a symposium that addresses the legal, ethical, and moral issues
surrounding the repatriation and restitution of cultural objects.

The keynote address will be given by Lynn Nicholas,
author of The Rape of Europa.

The program will take place

October 29, 2012

DePaul University College of Law
DePaul Center
1 East Jackson Boulevard
Room 8005
Chicago, IL

Lawyers attending may receive six CLE credits.

Online registration is available here.
Questions about the conference may be directed here.

This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at http://culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. CONTACT: www.culturalheritagelawyer.com

Rigorous Due Diligence: Tax and Appraisal Forms May Supply Important Information to Museums Regarding Antiquities

Object donated to the Walters Art Museum.
Source: AAMD Object Directory

Donated cultural artifacts listed in the annual reports of museums or on the Association of Art Museum Directors (AAMD) Object Registry do not always report the same information that the Internal Revenue Service (IRS) demands when a donor files for the tax deduction offered.  Sometimes the gift of a cultural object is made by a donor to his or her nonprofit foundation first and then to a qualified nonprofit museum, and sometimes the gift is made by the donor directly to the museum.  In either situation, there should be appraisal and tax records available upon request to a museum, which can examine these sources of information when conducting a rigorous due diligence collecting history investigation to determine whether to accession the cultural artifact.

IRS Publication 526 discusses charitable contributions in general and explains how donating property such as art and antiquities to a qualified organization can provide an income tax deduction to the donor.  A donor may also steer clear of capital gains taxes on appreciated assets by donating antiquities.

IRS Publication 561 discusses paintings, antiques, and other art objects.  Any antiquities that are worth $5001 or more "should be supported by a written appraisal from a qualified and reputable source." An appraisal is mandatory for any cultural object valued at $20,000 or more. The IRS writes, "If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the signed appraisal to your return. For individual objects valued at $20,000 or more, a photograph of a size and quality fully showing the object, preferably an 8 x 10 inch color photograph or a color transparency no smaller than 4 x 5 inches, must be provided upon request." The determination of authenticity for tax purposes is made by a qualified appraiser.

The IRS gives examples of what information should be included in a description of donated property, including:
  • the name of the artist or culture,
  • the approximate date of creation,
  • the cost of acquisition,
  • the date of acquisition,
  • the manner of acquisition,
  • a history of the item,
  • proof of authenticity, and
  • the facts on which the appraisal was based.
The donation information is placed by the donor on IRS Form 8283, submitted with the donor's regular income tax form.

These appraisal and tax forms may supply important authenticity and collecting history information to a museum's provenance curator or other official as a museum determines whether to accept the gift of an antiquity from a donor.

This post is researched, written, and published on the blog Cultural Heritage Lawyer Rick St. Hilaire at http://culturalheritagelawyer.blogspot.com. Text copyrighted 2012 by Ricardo A. St. Hilaire, Attorney & Counselor at Law, PLLC. CONTACT: www.culturalheritagelawyer.com

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