Archived posting to the Leica Users Group, 2015/01/08

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Subject: [Leica] OT: What would you do?
From: coupdefoudrellc at gmail.com (Wilbur Norman)
Date: Thu, 8 Jan 2015 19:09:43 -0700
References: <16127191.1420742962649.JavaMail.root@elwamui-mouette.atl.sa.earthlink.net> <CA+yJO1D+eq1cX5nrcCc=H7LhC4cBvAF1rCu7p+2jXcTbCQBASQ@mail.gmail.com> <D48D6C01-7848-4481-8AC2-2F5C87321CB5@icloud.com> <54AEE64E.60906@cox.net> <CA+yJO1Dp+85VSqTFRMZi9LzhHhoM7Yju7tR4u_VxEty7MVB8Bg@mail.gmail.com> <db1Q1p00o07g8Sg01b1RmN> <54AF2533.2030908@cox.net>

Ah, that's a really great idea, Ken. 

Hospices that need some wall art would probably be very appreciative ? and 
their clientele even more so. 

What better thing than to provide some cheer to those most in need?

Wilbur

***************


On Jan 8, 2015, at 5:47 PM, Ken Carney wrote:

> Here I can rent a small climate-controlled warehouse space for $100/month 
> (probably $10,000/month in CA) and bury stuff until I really really have 
> to deal with it.  Money well spent at times.  Do you have any galleries 
> where you can consign the work?  Regarding the charitable part, tax-exempt 
> hospitals (IRC ?501(c)(3)) would probably really like to have landscape 
> work.  It would be for a good purpose, exposure for your work and a 
> windfall for the hospital. Maybe a few pieces each year donated to avoid 
> the devaluation issue?
> 
> Ken
> 
> 
> On 1/8/2015 5:01 PM, Robert Adler wrote:
>> Thanks Tina and all. Still struggling, but all the varied answers are
>> helpful.
>> I'm not really trying to make any money, but don't want to loose any 
>> either
>> or devalue the work by either giving it away (when others have paid) or
>> defacing it before taking to the dump.
>> 
>> Most the frames are floating frames made for each image: different sizes,
>> etc.  I'm still considering storage somewhere... somewhere...
>> Thanks again. Other suggestions welcome of course.
>> Best,
>> Bob
>> 
>> On Thu, Jan 8, 2015 at 2:26 PM, Tina Manley <tmanley at gmail.com> wrote:
>> 
>>> Most of the work that I have donated to charities has been as 
>>> photographic
>>> work for them to use in fund-raising.  The way I get around the tax
>>> donation is to charge them my normal rates for the work and then turn
>>> around and donate that much back to them.  None of the charities I've
>>> worked with has had a problem with this.  I don't know if you could work
>>> something out like that for print donations, but it might be worth
>>> investigating.
>>> 
>>> Tina
>>> 
>>> On Thu, Jan 8, 2015 at 3:19 PM, Ken Carney <kcarney1 at cox.net> wrote:
>>> 
>>>> That's correct.  Under ?170(e), IRC, the fair market value must be
>>> reduced
>>>> by any ordinary income that would be recognized on a sale. In other
>>> words,
>>>> for all practical purposes donations of self-created art are limited to
>>>> cost of producing it.  It gets worse.  If the item is not self-created,
>>> and
>>>> is not donated "for the use of" the charity, then the deduction is
>>> reduced
>>>> by any gain that would be recognized.  So if you donate the Picasso to a
>>>> charity for the purpose of the charity selling it, your deduction is
>>>> limited to your cost.  And if the appraisal rules kick in, they apply to
>>>> the total of similar items donated, not each individual item.
>>>> 
>>>> It gets worse.  Suppose you are a really gifted photographer and you
>>>> create a photo worth, oh I don't know, say $6.5 million and hang on to
>>> it.
>>>> You have probably created a death tax liability of 40% of that.  Enough
>>> for
>>>> one day.
>>>> 
>>>> Ken
>>>> 
>>>> 
>>>> On 1/8/2015 1:18 PM, Wilbur Norman wrote:
>>>> 
>>>>> In regards to Tina's comment:
>>>>> 
>>>>> I believe the deductions she is referring to are for items NOT CREATED
>>> BY
>>>>> THE PERSON who is making the donation. So, if you donate a Picasso, you
>>> get
>>>>> a Fair Market Value. For items created by the artist donating, its
>>> another
>>>>> ball of wax.
>>>>> 
>>>>> And, I believe the ceiling for NOT getting an appraisal is $5000 as
>>>>> amended in the Pension Law some years ago (seems odd but thise folks in
>>> DC
>>>>> add non-related items to laws all the time.)
>>>>> 
>>>>> 
>>>>> Wilbur
>>>>> 
>>>>> 
>>>>> 
>>>>> 
>>>>> *************
>>>>> 
>>>>> On Jan 8, 2015, at 12:02 PM, Susan Ryan wrote:
>>>>> 
>>>>>  Can you take a tax deduction for a charitable donation? If so, how do
>>>>>> you choose a dollar value of the photos donated?
>>>>>> 
>>>>>> Thanks,
>>>>>> Sue
>>>>>> 
>>>>>> Sent from my iPhone
>>>>>> 
>>>>>>  On Jan 8, 2015, at 11:50 AM, Tina Manley <tmanley at gmail.com> 
>>>>>> wrote:
>>>>>>> That's probably the best solution - donate to charity auctions.  I've
>>>>>>> done
>>>>>>> that quite a bit and it's always appreciated.
>>>>>>> 
>>>>>>> Tina
>>>>>>> 
>>>>>>> On Thu, Jan 8, 2015 at 1:49 PM, Doug Herr <
>>> wildlightphoto at earthlink.net
>>>>>>> wrote:
>>>>>>> 
>>>>>>>  Donate to charity auctions?
>>>>>>>> Doug Herr
>>>>>>>> Orangevale, Sacramento County
>>>>>>>> http://www.wildlightphoto.com
>>>>>>>> http://doug-herr.fineartamerica.com
>>>>>>>> 
>>>>>>>> 
>>>>>>>> -----Original Message-----
>>>>>>>> 
>>>>>>>>> From: Robert Adler <rgacpa at gmail.com>
>>>>>>>>> Sent: Jan 8, 2015 10:07 AM
>>>>>>>>> To: Leica Users Group <lug at leica-users.org>
>>>>>>>>> Subject: [Leica] OT: What would you do?
>>>>>>>>> 
>>>>>>>>> I have a dilema. I'm moving back into my old home and clearing out
>>> 25+
>>>>>>>>> years of "stuff", Clean sweep.
>>>>>>>>> 
>>>>>>>>> I know some of you have been through this recently
>>>>>>>>> (George/Tina/etc.). I
>>>>>>>>> have a ton of framed prints that haven't sold at galleries/coffee
>>>>>>>>> shops,
>>>>>>>>> but that doesn't mean they aren't lovely (IMO).
>>>>>>>>> 
>>>>>>>>> They are custom framed and mounted. Archival. The works. I don't
>>> want
>>>>>>>>> to
>>>>>>>>> give them away (I think that devalues all art), and I don't want to
>>>>>>>>> pack
>>>>>>>>> and ship them to folks.
>>>>>>>>> 
>>>>>>>>> Please PLEASE suggestions? The dump just seems wrong..
>>>>>>>>> Thanks!
>>>>>>>>> --
>>>>>>>>> Bob Adler
>>>>>>>>> www.robertadlerphotography.com
>>>>>>>>> 
>>>>>>>>> _______________________________________________
>>>>>>>>> Leica Users Group.
>>>>>>>>> See http://leica-users.org/mailman/listinfo/lug for more
>>> information
>>>>>>>> _______________________________________________
>>>>>>>> Leica Users Group.
>>>>>>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>>>>>>> 
>>>>>>> 
>>>>>>> --
>>>>>>> Tina Manley
>>>>>>> www.tinamanley.com
>>>>>>> tina-manley.artistwebsites.com
>>>>>>> http://www.alamy.com/stock-photography/3B49552F-90A0-
>>>>>>> 4D0A-A11D-2175C937AA91/Tina+Manley.html
>>>>>>> 
>>>>>>> _______________________________________________
>>>>>>> Leica Users Group.
>>>>>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>>>>>> 
>>>>>> _______________________________________________
>>>>>> Leica Users Group.
>>>>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>>>>> 
>>>>> _______________________________________________
>>>>> Leica Users Group.
>>>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>>>> 
>>>> 
>>>> _______________________________________________
>>>> Leica Users Group.
>>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>>> 
>>> 
>>> 
>>> --
>>> Tina Manley
>>> www.tinamanley.com
>>> tina-manley.artistwebsites.com
>>> 
>>> http://www.alamy.com/stock-photography/3B49552F-90A0-4D0A-A11D-2175C937AA91/Tina+Manley.html
>>> 
>>> _______________________________________________
>>> Leica Users Group.
>>> See http://leica-users.org/mailman/listinfo/lug for more information
>>> 
>> 
>> 
> 
> 
> _______________________________________________
> Leica Users Group.
> See http://leica-users.org/mailman/listinfo/lug for more information



In reply to: Message from wildlightphoto at earthlink.net (Doug Herr) ([Leica] OT: What would you do?)
Message from tmanley at gmail.com (Tina Manley) ([Leica] OT: What would you do?)
Message from skalte at icloud.com (Susan Ryan) ([Leica] OT: What would you do?)
Message from kcarney1 at cox.net (Ken Carney) ([Leica] OT: What would you do?)
Message from tmanley at gmail.com (Tina Manley) ([Leica] OT: What would you do?)
Message from kcarney1 at cox.net (Ken Carney) ([Leica] OT: What would you do?)