美国艺术博物馆中的私人捐赠

Private Donation in American Art Museums

艺术机构以及艺术团体可以通过出售门票或入场券以获得收益。几乎在所有的发达国家当中,这些机构可以从来自于政府的以拨款的形式或者个人的捐赠或礼物形式的支持。在西欧国家,尤其是在欧洲大陆,援助的基金主要来自于政府,而个人的贡献似乎显得微乎其微。美国的情形恰恰相反,大部分的资金支持主要来自于那些个人身份的捐款或者艺术作品的捐赠。当然在这种现象背后有着深层次的历史原因。本文拟主要考察美国的艺术博物馆的私人捐赠机制,并涉及与之相关的税收政策,以探究个人捐赠机制在美国被认同的内在原因。

Art institutions and groups usually obtain their proceeds from ticket selling. In almost every de- veloped country, such institutions receive their finan- cial support from both governmental allocation and private donation. In Western Europe, especially in con- tinental countries, the fund mainly comes from the government, while private donation shares only a lim- ited quota. On the contrary, a great number of finan- cial support in the USA comes from private donation, so is the case with art works. Behind such a phenomenon, there are some profound historical causes. This essay intends to delve into the system of donation peculiar in America, along with an introduc- tion of related tax policy, so as to unveil the internal cause that why the system of private donation can be well received there.