6Publication 526,“Types of Qualified Organizations”[EB/OL] ,(2015)[2015-12-21] .https://www.irs.gov/publications/p526/ar02.html#en_US_2015_publink1000229643.
7Publication 526,“Contributions You Cannot Deduct”[EB/OL] ,(2015)[2015-12-21] .https://www.irs.gov/publications/p526/ar02.html#en_US_2015_publink1000229643.
8Peter Klenk,Maximizing Charitable Income Tax Deductions When Donating Art[EB/OL] ,(2012-09-20)[2016-03-20] .http://klenklaw.com/maximizing-charitable-income-tax-deductions-donating-art/.
9窦莉梅.透视英美艺术品税收制度及税收筹划[N] .东方早报,2013-03-25(007).
10Laurence C.Zale and Philip T.Temple,Expert Advice on the Donations of Art to Charitable Organizations[EB/OL] ,(2012-09-16)[2016-03-28] .http://www.pgdc.com/pgdc/expert-advice-donations-artcharitable-organizations.