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| Collection > Donation Guidelines |
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 Each year, more than 1 million visitors pass through the doors of the National Museum of the United States Air Force to experience the Air Force legacy and the military aviation story in a personal way.
Many of these visitors are drawn into the museum's sensory-appealing exhibits, which, in many cases, employ personally donated artifacts, documents and photos to convey in poignant ways the story of the people associated with the campaigns and aircraft depicted. Oftentimes, this emotional impact is made possible especially though the generosity of individuals who donate personal effects that allow a visitor to experience a visceral connection with a moment in history.
Many visitors, veterans and supporters express a desire to donate these and other kinds of gifts to the museum in order to help it perform its mission of preserving and portraying Air Force history well into the future. The museum welcomes and appreciates such donations and advises individuals interested in donating a gift to become familiar with the museum's gift procedures and how the gift will impact the donor's estate.
Individuals interested in donating items to the museum can give a variety of gifts to help upgrade the institution's historical collection, including real (land) and personal (jewelry) items and those with tangible (cash) and intangible (copyright) value. Besides its general meaning, a gift can be a bequest, which is a gift by will of personal property, or a devise, which is a gift by will of land or realty. Regardless of the type of gift, a gift is something voluntarily given without expectation of receiving something in return.
A donor can make a gift of any kind of property to the museum, with a few exceptions. The museum cannot accept gifts from a minor without the consent of the child's parent or guardian. Nor may the Museum accept illegal property, such as stolen merchandise or other items prohibited by law. A gift is not legally received by the Air Force until accepted by proper authority and may be returned if determined non-acceptable.
Some gifts can be processed as a single gift of cash while multiple gifts, such as a painting and journal, might be processed as one historic item or separately as artwork, manuscript and copyright.
When seeking to make a gift donation, the donor or administrator of an estate or a trustee must sign an offer of gift stating that the gift is given without expectation of any special considerations to the donor. This requirement clarifies that the donor makes the gift donation with no strings attached. Additional legal and ethical considerations exist requiring that the gift not be tied to a promise by the Air Force to conduct future business with the company of the donor.
Potential donors should be aware of several tax considerations when planning a gift to the Museum. First, neither the museum nor an employee is permitted to advise a donor that the gift is tax deductible but instead should refer the donor to the Federal statute for gifts to the armed forces, also known as 10 United States Code 2601. Second, Air Force personnel are prohibited from placing any value on a gift and should urge the donor to seek a tax expert. Third, an offer may not be backdated for tax purposes.
The statute and Air Force policy governing gifts apply only to federal taxes; any gift will carry with it additional state gift or estate tax implications. Because of these considerations as well as frequently changing tax laws, potential donors should consult professional tax experts such as their accountant and attorney when seeking to make a gift. Accountants may provide direction and guidance for gifts and bequests, and attorneys can draft documents necessary to reflect the donor's desire to choose a gift, devise or bequest as the method of transfer in order to comply with Federal and state laws.
The museum relies in part on the generous donations of others in continuing to perform its role of educating the public about the history, evolving role and future of the Air Force and of military aviation. If you're considering making a gift donation to the museum, remember the above guidelines and considerations as you seek to help enrich the museum and its collection.
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