Works of Art Overview

Gifts of works of art may be accepted by UGAF. In addition to the noted policies on gifts of tangible personal property, UGAF, in accepting works of art, will adhere to the following two-tier approach.

1. Works of high quality, individually or in whole collections, will be given to UGAF for, and accessioned by, the Georgia Museum of Art, the official collector and keeper of important works of art for the University. “Accessioned” refers to the Museum’s commitment to care for and to use the work for Museum purposes. Art accepted by the Museum must meet the following conditions:
   1. It must not be encumbered by any restrictions as to use, attribution, exhibition, and disposal. The Museum will, however, honor the donor’s wishes regarding gift recognition.
   2. It must be approved by the Museum Director prior to acceptance and, if appropriate, the Museum’s Advisory Committee on Collections. The principal criteria for acceptance, besides quality, are condition, authenticity, and relatedness to the purpose and collections of the Museum.
   3. Works of art must also be accompanied by a bill of sale or other proof of ownership and a complete provenance (the work’s history of ownership).
   4. A work of art will not ordinarily be accepted with the provision that it be kept permanently.
   5. A work of art will not ordinarily be accepted with the provision that it be exhibited permanently.
   6. A collection of works of art will not ordinarily be accepted with the provision that it be kept intact.
2. Works not meeting Museum standards may still be of value to units of the University for decorative, instructional, or resale purposes. However used, title to these works remains with UGAF and decisions regarding disposition rest with the title.
3. It is recommended that proof of ownership be a condition of acceptance for any artwork because of the increasing problems of repatriation lawsuits for certain ethnic and cultural categories.
4. For further guidance for giving works of art, consult the Georgia Museum of Art’s policies.

Gifts of works of art must be recorded by Gift Accounting. A Gift Transmittal Form should be completed by the receiving unit. The transmittal form requires complete donor information and the gift’s value to be stated. If the value of the gift is not stated and the donor is not receiving a charitable tax deduction from the gift, then it is the responsibility of the receiving department to request an appraisal for the object. For a list of appraisers, please contact the registrar at the Georgia Museum of Art. After receipt of the transmittal form, together with the appropriate documentation, the gift will be recorded and the donor notified of the charitable deduction, if applicable. Procedures for valuing gifts are outlined herein.

An Art Inventory Report Form should be completed by the receiving unit and forwarded to Property Control and a copy should be sent to the assistant registrar at the Georgia Museum of Art.

It is the responsibility of each unit that purchases a work of art to report the purchase to Property Control, following the policies for Procurement established by Business Services, as outlined in the Administrative Policies and Procedures Manual. The insurance value should be determined by the purchase price of the object, unless there is an obvious need for an appraisal. If there is uncertainty about the value of an object or whether it needs an appraisal, please contact the registrar at the Georgia Museum of Art.