March 2019
Intermediate to advanced
272 pages
7h 58m
English
p. 389. Add bullet examples of property used directly in projects:
p. 390. Add details of new examples of functionally related businesses:
An artist left his for‐profit corporation in which he operated his “artistic enterprise” to a private operating foundation. The corporation had managed the artist's business handling fabrication, shipment, sale, reproduction, and licensing of the work. Upon the transfer to the POF, the corporation changed its activities to a curatorial focus to foster an understanding of the broad scope of his work, advance scholarship of his work, and manage the artist's legacy. The value of the corporation was excluded ...