TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A donation of an object or collection of objects to which the museum does not receive full title.  2, record 1, English, - fractional%20gift

Record number: 1, Textual support number: 1 CONT

Partial gifts are of two kinds. A fractional interest gift is one in which the museum is given a present fractional interest and the donor retains the remaining fractional interest. In these cases the museum is entitled to possession of the object for that portion of each calendar year equal to its fractional interest in the property.  2, record 1, English, - fractional%20gift

Record number: 1, Textual support number: 2 CONT

The IRS in the USA accepts two forms of gift of works of art; outright gifts of the donor's full interest, and fractional gifts, i.e. promised gifts of the donor's of remaining interest at a fixed future time.  3, record 1, English, - fractional%20gift

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Don d'un objet ou d'une collection d'objets à un musée qui ne possède pas la totalité des droits sur ce ou ces derniers.  1, record 1, French, - don%20partiel

Record 1,  Textual support,  Spanish