Bibliography on U.S. Art Patronage and Tax Incentives

1. “Art in Architecture Program.” U.S. General Services Administration, 2024, https://www.gsa.gov/real-estate/design-and-construction/art-in-architecture-fine-arts/art-in-architecture-program.​National Endowment for the Arts+3U.S. General Services Administration+3Wikipedia+3

2. “IRS Warns Taxpayers of Improper Art Donation Deduction Promotions.” Internal Revenue Service, 5 Oct. 2023, https://www.irs.gov/newsroom/irs-warns-taxpayers-of-improper-art-donation-deduction-promotions-highlights-common-red-flags.​IRS+1EisnerAmper+1

3. “Publication 526 (2024), Charitable Contributions.” Internal Revenue Service, 2024, https://www.irs.gov/publications/p526.​IRS

4. “State Percent for Art Programs.” National Assembly of State Arts Agencies, 2024, https://nasaa-arts.org/nasaa_research/state-percent-art-programs/.​Federal Register+2NASAA+2Wikipedia+2

5. “1% Art in Civic Architecture.” Americans for the Arts, 2024, https://www.americansforthearts.org/by-program/reports-and-data/legislation-policy/naappd/1-art-in-civic-architecture.​Americans for the Arts

6. “Investing in Artwork: Using Art To Lower Your Tax Liability.” Institute for Wealth Management, 2023, https://www.the-ifw.com/blog/investment-strategies/investing-in-artwork/.​The Institute of Financial Wellness

7. “Avoiding IRS Art Donation Audits Requires an Up‑Front Checklist.” HHR Art Law, 2024, https://www.hhrartlaw.com/2024/05/avoiding-irs-art-donation-audits-requires-an-up%E2%80%91front-checklist/.​HHR Art Law

8. “Fractional Gift: What It Is, How It Works, and Example.” Investopedia, 2024, https://www.investopedia.com/terms/f/fractional-gift.asp.​Investopedia

9. “What to Know About the Art Donation Deduction.” Blackman & Sloop, 2024, https://b-sadvisors.com/2024/04/04/what-to-know-about-the-art-donation-deduction/.​Blackman & Sloop

10. “Art in Architecture – Wikipedia.” Wikipedia, 2024, https://en.wikipedia.org/wiki/Art_in_Architecture.