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Charitable Contribution of Fine Art IRS Form 8283 JUSTIN ROGERS FINE ART CONSULTANT AND APPRAISER PRIVATE DEALER ROGERS FINE ART 10050 FONTANA LANE OVERLAND PARK, KANSAS 66207 TEL: 913-669-6502 ROG E R SA RT('G M A I L.CO M ROGERSFINEART.COM December 1 5, 2023 Mr. Mike Schrage, City Manager City of Salina, Kansas 300 West Ash Street, Room 202 P.O. Box 736 Salina, Kansas 67402-0736 Re: Charitable Contribution of Fine Art Dear Mr. Schrage: Enclosed are four (4) copies of the IRS Form 8283 relating to Karen Young's recent donation of Smoky River(1921), an oil painting on canvas by Birger Sandzen (Swedish/American, 1871-1954) to the City of Salina. Please sign all four (4) copies and return three (3) copies to me in the enclosed envelope. Please retain one (1) copy for the City's records. I thank you for your assistance. Sincerely, /iustin Rogers, IS: AM Accredited Mei ber of the Internationa i:ociety of Appraisers Encl. Four(4) Copies of IRS Form 8283 Return Envelope ACCREDITED MEMBER OF THE INTERNATIONAL SOCIETY OF APPRAISERS Form 8283 Noncash Charitable Contributions OMB No. 1545-007.1 Attach one or more Forms 8283 to your tax return if you claimed a total deduction (Rev.November 20221 of over$500 for all contributed property. Attachment Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form8283 for instructions and the latest information. Sequence No.155 Name(s)shown on your income tax return Identifying number Karen Young Note: Figure the amount of your contribution deduction before completing this form.See your tax return instructions. Section A. Donated Property of$5,000 or Less and Publicly Traded Securities—List in this section only an item (or a group of similar items) for which you claimed a deduction of$5,000 or less. Also list publicly traded securities and certain other property even if the deduction is more than $5,000. See instructions. Part I Information on Donated Property—If you need more space, attach a statement. 1 (a)Name and address of the (b)If donated property is a vehicle(see instructions), (c)Description and condition of donated property donee organization check the box.Also enter the vehicle identification (For a vehicle,enter the year,make,model,and number(unless Form 1098-C is attached). mileage.For securities and other property, see instructions.) A ❑ B ❑ C ❑ D ❑ E ❑ Note: If the amount you claimed as a deduction for an item is$500 or less,you do not have to complete columns(e),(f), and(g). (d)Date of the (e)Date acquired (f)How acquired (g)Donor's cost (h)Fair market value (i)Method used to determine contribution by donor(mo.,yr.) by donor or adjusted basis (see instructions) the fair market value A B C D E Section B. Donated Property Over$5,000(Except Publicly Traded Securities,Vehicles, Intellectual Property or Inventory Reportable in Section A)—Complete this section for one item (or a group of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions reportable in Section A). Provide a separate form for each item donated unless it is part of a group of similar items. A qualified appraisal is generally required for items reportable in Section B. See instructions. Part I Information on Donated Property 2 Check the box that describes the type of property donated. a © Art"(contribution of$20,000 or more) e ❑ Other Real Estate i ❑ Vehicles b ❑ Qualified Conservation Contribution f ❑ Securities j ❑ Clothing and household items c ❑ Equipment g ❑ Collectibles** k ❑ Other d ❑ Art*(contribution of less than$20,000) h ❑ Intellectual Property 'Art includes paintings,sculptures,watercolors,prints,drawings,ceramics,antiques,decorative arts,textiles,carpets,silver,rare manuscripts, historical memorabilia,and other similar objects. —Collectibles include coins,stamps,books,gems,jewelry,sports memorabilia,dolls,etc.,but not art as defined above. Note: In certain cases,you must attach a qualified appraisal of the property. See instructions. 3 (a)Description of donated property(if you need (b)If any tangible personal property or real property was donated,give a brief (c)Appraised fair more space.attach a separate statement) summary of the overall physical condition of the property at the time of the gift. market value A Oil painting by Birger Sandzen(description attach.) very good S144,000.00 B _ _ C (d)Date acquired ( (e)How acquired by donor (f)Donor's cost or (g)For bargain sales, (h)Amount claimed (i)Date of by donor adjusted basis enter amount as a deduction contribution yr.) received (see instructions) (see instructions) A October 2023 Purchase 5144,000.00 12111/23 For Paperwork Reduction Act Notice,see separate instructions. Cat.No.62299) Form 8283(Rev.11-2022) JUSTIN ROGERS FINE ART CONSULTANT AND APPRAISER PRIVATE DEALER ROGERS FINE ART 10050 FONTANA LANE OVERLAND PARK. KANSAS 66207 TEL 913-669-6502 ROGERSARTGGMAI L.COM ROGER SFI NEA RT.COM SUMMARY OF DONATION Effective Date of Valuation (Date of Contribution): December 11, 2023 Artist: Birger Sandzen (Swedish/American, 1871-1954) Title: Smoky River Date: 1921 Medium: oil on canvas Dimensions: 30"" x 40"" (canvas), 38"" x 47 1/2- (frame) Inscriptions: signed Birger Sandzen lower right Notes: #553 in the Birger Sandzen Memorial Gallery's card catalogue art register Photographs of the work, provided by Soulis Auctions, are interfoliated prior to this page. Condition: very good; a few areas of minor craquelure throughout, 2- x 3/16- area of exposed canvas at lower right corner (probably a loss of original paint) Frame: original painted wood frame Provenance: Collection of a Kansas public Library, acquired directly from the artist on July 6, 1921 Sold by Soulis Auctions (Lone Jack, Missouri), October 14, 2023 [lot 50] Literature: none known Exhibitions: none known Fair Market Value $144,000. ACCREDITED MEMBER OF THE INTERNATIONAL SOCIETY OF APPRAISERS