Section 25Sec./Art. 25

Exemption from taxes. – The Museum shall be exempt from paying import taxes and tariff duties on all art/display materials and equipment directly used for the Museum's non-profit programs including but not limited to books, art materials, chemicals for preservation and restoration, exhibit and technical equipment and films.

Donations and legacies to the Museum shall be exempt from donor's, estate and inheritance taxes.

The Board of Trustees shall recommend to tax authorities the appropriate amount of exemption for donations of objects or donations in kind: Provided, That the Board shall refer to qualified external evaluators to determine the proper valuation of the donation.