A work of great art is more than an inanimate object — it can succor us as in moments of sadness; in better times it can inspire us to great action. Not surprisingly, such art is protected in many ways. For example, some countries (e.g., Great Britain) attempt to inhibit the export of great art; important works (particularly sculptures) which have been looted from ancient sites are required to be restored to the original surroundings. A similar rule applies in the case of works of art deemed to have been looted by the Nazis during World War II.
Contributions of art to museums are encouraged by allowing the donor to obtain a full fair market value deduction, assuming the art is acquired by the donee organization for use related to its basic purposes, which in the case of museum would be exhibition.
