Indirect Government Aid To the Arts: the Tax Expenditure in Charitable Contributions

1979 ◽  
Vol 7 (2) ◽  
pp. 162-181
Author(s):  
Kerry D. Vandell ◽  
Michael O'Hare
2020 ◽  
pp. 183-204
Author(s):  
Michael Sy Uy

The epilogue discusses recent developments in arts funding and philanthropy. The divergent paths of Rockefeller and Ford—where the former discontinued its arts program and the latter rebranded its cultural work in terms of addressing “inequality”—is a revealing outcome of the increasing social and economic legitimation of arts funding. The National Endowment for the Arts (NEA) experienced its first budget cut under President Reagan and then, amidst the culture wars, Congress slashed its budget further. Private contributions have increasingly taken up the slack, but not without their own challenges. New philanthropists are exploring limited liability corporations, donor-advised funds, and metrics and outcomes-based funding. With increasing economic and political inequality and decreasing civic engagement, the government funds foregone because of tax-deductible charitable contributions might be re-evaluated, as well as the ways the federal government may be better suited to provide resources more equitably. An ethics of expertise is now more critical.


Author(s):  
Valentina Perzolla ◽  
Chris M. Carr ◽  
Stephen Westland

Purpose This paper describes a system of collaboration between cultural institutions, conservation scientists and companies focussed on achieving global sustainability in museum and heritage sites through proactive conservation. The purpose of this paper is to propose the Proactive Collaborative Conservation (ProCoCo) as a viable tool to accomplish this objective. Design/methodology/approach The lack of degradation studies on contemporary materials, such as composites, was identified as an issue for the future of cultural heritage. Developing new approaches to heritage and conservation becomes vital and it is in this landscape that ProCoCo is inserted. A concise review of the literature is reported and the process that led to the development of ProCoCo is explained. Backcasting and forecasting were used to develop different parts of the approach. Findings ProCoCo consists in studying parameters of the new materials, manufactured by the commercial partner, then simulating the ageing and, finally, re-studying the same parameters in order to predict lifetime changes. During the case study, it was confirmed that such an approach helps in identifying weaknesses in the material, which can then become useful for conservators and manufacturers. Practical implications The approach allows conservation scientists and conservators to measure the conservation state of materials and to detect degradation at an early stage. Originality/value ProCoCo offers a different vision of the long-term issue of funding accessibility faced by museums and suggests a way of improving heritage global sustainability. It proposes a pragmatic and lasting solution to the insufficient public economic support in the arts which runs parallel to government aid.


Author(s):  
Cecil E. Hall

The visualization of organic macromolecules such as proteins, nucleic acids, viruses and virus components has reached its high degree of effectiveness owing to refinements and reliability of instruments and to the invention of methods for enhancing the structure of these materials within the electron image. The latter techniques have been most important because what can be seen depends upon the molecular and atomic character of the object as modified which is rarely evident in the pristine material. Structure may thus be displayed by the arts of positive and negative staining, shadow casting, replication and other techniques. Enhancement of contrast, which delineates bounds of isolated macromolecules has been effected progressively over the years as illustrated in Figs. 1, 2, 3 and 4 by these methods. We now look to the future wondering what other visions are waiting to be seen. The instrument designers will need to exact from the arts of fabrication the performance that theory has prescribed as well as methods for phase and interference contrast with explorations of the potentialities of very high and very low voltages. Chemistry must play an increasingly important part in future progress by providing specific stain molecules of high visibility, substrates of vanishing “noise” level and means for preservation of molecular structures that usually exist in a solvated condition.


PsycCRITIQUES ◽  
2007 ◽  
Vol 52 (31) ◽  
Author(s):  
Paul J. Silvia
Keyword(s):  

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