THE MICHIGAN DAILY

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TIlE MICHIGAN DAILY ILl

'LEGAL LOOPHOLES':
Sawyer Cites Donation Plans

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By MARJORIE BRAHMS
"The University as an Elite In-
stitution" will be discussed at the
Conference on the University,
April 20, 21 and 22.
An "elite institution" is one
caused by increased tuition, a
large graduate school and an ex-
tensive research program. Due to*
these conditions, such an institu-
tion would not be open to all stu-
dents, Sharoi Jeffrey, '63, chair-
mnan of the Student Government
Council conference committee, ex-
plained.
The first purpose of the confer-
ence is to discover the directions
in which the University is moving
and to formulate constructive
suggestions for its improvement.
Work Together
The second purpose is to get
students, administration and fac-
ulty together in a working situa-
tion to discuss the University's
problems.
According to Miss Jeffrey, the
total conference will elect a
board of two students, two facul-
ty members and two administra-
tors to work after the Confer-
ence is over at the implementa-
tion of the suggestions made by
contacting the Faculty Senate,
the Regents, administrators and
Student Government Council.
The conference will begin Fri-
day afternoon with a meeting of
the 15 sub-committees to discuss
the total purpose of the confer-
ence. Possible sub-committees are
student responsibility, housing,
admissions policy, intercollegiate
athletics, research and education-
al technique.
Keynote Speaker
Friday, evening the keynote
speaker will describe the complex-
ities and trends of an elite uni-
versity. This speech will be open
to the public.
After workshops Saturday morn-
ing, a luncheon speaker probably
from the state legislature will dis-
cuss "The University's Responsi-
bility to the State."
Saturday night, a dinner is'
planned for each of the work-
shops at the home of one of the
members.
Sunday, a nationally known ed-
ucator will speak to both the con-
ference and Challenge. Afterward,
the conference board will present
the combined suggestions of the
total conference to him.

By LOUISE LIND
"Legal loopholes in the United
States tax provisions have made it
possible for the taxpayer to give
up 20 per cent of his adjusted
gross income to charitable insti-
tutions, tax free," Prof. Charles
H. Sawyer, director of the Muse-
um of Art, said recently.
"In the case of public educa-
tion institutions such as the Mu-
seum of Art, one may give up to
30 per cent. Tax deductible gifts
benefit the donor in terms of the
dollar and provide the means by
which most educational institu-
tions are supported."
Such donations are most often
in the form of rare works of art
and may be offered in a number
of ways.
Preferred by Museums
The most usual form, and that
preferred by museums, is the out-
right gift. Under this plan, the
donor has his gift appraised by
an art dealer. A painting, pur-
chased years ago for $1,000, may,
in accordance with current mar-
ket prices, be valued at $6,000.
If the taxpayer has an adjusted
gross income of $32,000, the gov-
ernment is entitled to take 50 per
cent. But the man could donate
more than $6,000 (the value of
his painting) without paying tax
on it. This means that he would
East Germans
Publish Report
Ont U.S. 'Agent'
By The Associated Press
BERLIN-Communist East Ger-
many published a vague report
Friday about an alleged United
States espionage agent.
The report was being evaluat-
ed in West Berlin as a possible
clue in the case of missing Ann
Arborite Fred Pryor, a former Uni-
versity student.
Neus Deutschland, the official
East German organ, carried a
two-week-old speech that said an
alleged American agent had at-
tempted to spy while posing as a
research scholar. It did not dis-
close his name.
Pryor disappeared into East
Berlin last August. He had been
a student at the Free University
of West Berlin.

keep more than $3,000 that oth-
erwise would have gone to the
government.
By giving the painting to the
museum and exempting the gift
from his income tax, the donor
pockets a profit of $2,000 (the
$3,000 that would have gone to
the federal treasury minus the
$1,000 originally paid for the
painting).
Favored by Donors
A second plan particularly fa-
vored by donors is the installment
plan. In this case, a picture val-
ued at more than the deductible
20 per cent may be given in frac-
tions each calendar year until its
full value has been deducted.
The installment plan actually
amounts to a contract in legal
terms," Prof. Sawyer asserted.
"Such a contract must be irrevo-
cable, since a work of art obvi-
ously may not be split up into
five different parts."
A third possible form is the
combination of the gift and loan
plans, whereby the owner donates
the work to the museum but re-
tains the right to "borrow" it for
life.
Gift-Loan Contracts
Prof. Sawyer referred to such
gift-loan contracts as "agree-
ments of nuisance value which
prove worth while in only rare
instances by the Museum of Art."
A fourth application of the tax
provisions allows the taxpayer to
present a museum with a paint-
ing or other object as a partial
sale and gift. In this particular
application, the donor half gives
and half sells a work to the insti-
tute.
The partial sale and gift form is
most advantageous to the donor

when the current evaluation of
his painting exceeds the original
market value.?
"Our experience in the entire
field of deductible donations is
still quite limited," Prof. Sawyer
reported. "We have only had rea-
son to apply it in its most narrow
interpretation."
"The plan is clearly more ap-
plicable to larger institutions, but
presents a fine opportunity for
educational and charitable insti-
tutions also to expand their fa-
cilities."
II _

The Students of
The U. of M. Newman Club
Cordially Invites Everyone to an
Open House
on Sunday the TenthoDecember
at the Father Richard Center
at 3:00
Student Talk on Catholic Belief and Worship
Tours of the Chapel

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3-5 P.M.

331 Thompson

11

:

Challenge Sets
Final Semmar
Challenge will hold its final
seminar of the semester at 2:30
p.m. tomorrow in the Multipur-
pose Rm. of the Undergraduate
Library.
Prof. Leslie Kish of the geogra-
phy department, Reuben Chap-
man, Grad, and Sharon Jeffrey,
'63, will discuss the topic "Student
Action Opportunities for Peace."
The discussion is open to the pub-

lie.
Next semester1
program will deal
"The Challenge of
tion."

the Challenge
with the topic
Higher Educa-

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PROGRAM NOTES


Louis Boyd Need, dean of the
Toronto Royal Conservatory of
Music, will direct a 15-member
string orchestra of University fac-
ulty members and music students
in a special public concert at 4:15
p.m. today in Rackham Lecture
Hall.
The program will consist of 17th
and 18th Century music, with
works by Vivaldi, Marais, La-
Lande, Bach, Mozart, and Hadel.
Fall Concert .. .
The annual fall concert will be
given by the University Symphony
Orchestra at 8:30 p.m. Tuesday in
Hill Aud.
The 81st concert by the orches-
tra will 1present works by four
different composers. One, com-
posed by University Composer-in-
Residence Ross Lee Finney of
the music school, "Symphony No.
1 (Communique, 1943)" is being
played in Ann Arbor for the first
time.
Finney will conduct the sym-
phony, which he wrote at North-
ampton, Mass., during the early
years of World War II.
Other works to be given are
the Scherzo movement from Schu-
bert's "Symphony, B minor (Un-
finished)," Monteverdi's "A Suite
from 'Orfeo'," and Mussorgsky's
"A Night on Bald Mountain."

Messiaen, Ernest Krenek, Paul
Hinemith and Frank Martin will
be performed.
Carillon Concerts . . .
A series of Christmas carillon
concerts have been scheduled by
Prof. Percival Price, University
carillonneur, and Sidney Giles, as-
sistant University carillonneur.
Price's concerts will be given at
5 p.m., Dec. 11, 13, 15, 18, 20, and
22. Giles will give concerts at 7:15
p.m., Dec. 19 and 21.
Consort
The School of Music Honors
Seminar will devote this week's
session to an informal concert by
the Michigan Consort, 4-6 p.m.,
Dec. 13 at the School of Music.
The Consort is an ensemble of
old instruments, such as viols and
recorders and will be given with
commentary by Prof. Albert Coh-
en of the school of music.
The group will perform works
ranging from the 12-17th centur-
ies. Among the composers repre-
sented will be Festa, Melchior,
Franchk, Monteverdi, Machaut,
Corelli, Gibbons and Bull.
Choirs .
The Christmas concert by the
University choirs will be given at
8:30 p.m. Dec. 14 in Hill Aud.
In this 82nd concert Maynard
Klein, director of the University
Choirs, will conduct, Charles
Schaefer, Grad, will be featured on
the organ and Rebecca West,
'62SM, on the piano.

GUILD HOUSE
802 Monroe
CAROLING
AND HANGING
OF THE GREENS
ALL INVITED
Meet 7 P.M. at Guild House
for Caroling.
Return for festivities
and holiday refreshments

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S.G.C.
TONIGHT at 7 and 9
 T FO
with

"Tareyton's Dual Filter in duas partes divisa est!"

says Sextus (Crazy Legs) Cato, Bacchus Cup winner.
"There are lots of filter cigarettes around," says Crazy L

~~ACAcTWAWCHARCOAL
' #WNER FILtTE

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