Home Contact | Advertising Subscribe Museum of Anthropology at the University of British Columbia
Search Listings
Alberta British Columbia Oregon Washington
Exhibition Previews
Calendar
Gallery Websites
Conservation Corner

SEARCH EDITORIAL
To find gallery listings use search at page top right.


CURRENT COLUMN

The Case of Dubious Due Diligence

The Case of Dubious Due Diligence

The Case of the Olympic Posters
The Case of the Olympic Posters

The Case of the Solitary Surrealist
The Case of the Solitary Surrealist

The Case of the Recalcitrant Rembrandt
The Case of the Recalcitrant Rembrandt

The Case of the Ambiguity of Authenticity
The Case of the Ambiguity of Authenticity

The Case of Margaret Keane’s Big-Eyed Boys
The Case of Margaret Keane’s Big-Eyed Boys

The Case of Clarence’s Château-Gaillard
The Case of Clarence’s Château-Gaillard

The Case of the M.S. Nov 1910
The Case of the M.S. Nov 1910

The Case of Cruise Ship Art: Part 2
The Case of the Archangel Michael Defeating Satan

The Case of Cruise Ship Art: Part 2
The Case of Cruise Ship Art: Part 2

The Case of Mary Most Holy Mother of Light
The Case of Mary Most Holy Mother of Light

The Case of Leni and the Nuba
The Case of Leni and the Nuba

The Case of the Seductive Souvenir
The Case of the Seductive Souvenir

The Case of the Irish Surrealist
The Case of the Irish Surrealist

The Case of the Developing Dalí
The Case of the Developing Dalí

The Case of Nano-D Technology
The Case of Nano-D Technology

The Case of Dabatable Donations
The Case of Debatable Donations

Edgar Heap of Birds
The Case of the Long-tailed Monkey

Edgar Heap of Birds
The Case of Edgar Heap of Birds

Silent Song
The Case of the Silent Song

Aficionado
The Case of Alex and the Art Aficionado

Portrait
The Case of the Privacy of the Publicity Photo

Potter
The Case of the Potter's Portraits

The Case of the Coy Cornelius Krieghoff

The Case of the Political Portraitist

The Case of the Reconsidered Revolution

The Case of the Anabiotic Abbey

The Case of the Phoney Picasso

The Case of Setsuko Piroche

The Case of being on the Forest Edge with Vern Simpson

The Case of Being at the End of the Storm with Loren Adams

The Case of Being: Under the Table with Thomas

The Case of Wyland's Whales on Walls

The Case of A.Y. Jackson's Smart River (Alaska)

The Case of Red Fish with Blue Breasts

The Case of Looe Poole

The Case of Camaldoli

The Case of MS

The Case of the Misattributed Emily Carrs

The Case of the Doubtful Dürer

The Case of the Purloined Picasso

The Case of the Defrocked Duchess of Devonshire

The Case of the First Wife

The Case of the Dodford Priory

The Case of the Unknown Actor

Art Services & Materials


Confessions Back

Practical Art History
(or Confessions of a Fine Art Appraiser)

by Jim Finlay
Finlay Fine Art Wealth Management
jim_finlay@telus.net

Chapter 26. The Case of the SIlent Song

Silent Song

Silent Song sculpture, located in Christ Church Cathedral in Vancouver

Silent Song is a wall mounted, site specific sculpture located in a small chapel in Christ Church Cathedral in Vancouver. The sculpture, commissioned by the church to coincide with the 2010 Olympic and Paralympic Winter Games, was blessed and dedicated on February 13, 2010.

A wall-mounted text accompanied the piece and is placed on the chapel wall adjacent to the sculpture which is approximately 8x4 feet in size.The text reads in part: “Silent Song is intended to evoke remembered or imagined sounds and can be considered a metaphor for many diverse individual voices conjoined together in musical patterns.The artists have used the retired organ parts of the Casavant & Frere organ installed in Christ Church cathedral in 1949 which had incorporated pipes from the previous organ.The Casavant organ served the congregation for 54 years and now 1,700 of its pipes live on in the new Kenneth Jones tracker action pipe organ installed in Christ Church cathedral in 2004.”

My involvement began when I was asked by the Church to appraise the sculpture, as the artists desired to donate the piece to the Church in return for a tax receipt. I undertook the assignment cognisant of the fact that standard appraisal protocol would require a methodology based on cost approach, rather than a cost-comparison approach, for evaluation.

This approach relies on the artist or manufacturer to supply a statement of cost of labour and materials to include a reasonable expectation of profit. The number of hours involved in production and the hourly labour cost is accepted uncontested, in good faith and no attempt is made to verify that information. The appraisal is therefore based on the wholesale price of the sculpture and does not reflect additional price anomalies associated with a retail environment. Intangibles associated with artistic merit and those of site specificity and uniqueness are not taken into consideration, however the commitment of the artist, as evidenced by previous works and critical peer review in the art world is considered.

For income tax purposes, donations of art assets are known as gifts in kind and are identified as listed personal property, however a donation by an artist of his/her work is considered to be from inventory. Donations can be made to a variety of charitable organizations ranging from those that support arts and culture, religious activities, the environment and sports and recreation.

Upon receipt of the donation, the receiving institution issues a tax receipt for the appraised fair market value of the artwork. Usually an artwork with a value below $1,000 does not require a written appraisal as the receiving institution’s in-house staff performs the evaluation. However for items over $1,000, the receiving institution requires a written appraisal by an independent qualified appraiser. The cost of appraisal is usually paid for by the receiving institution. The difference between the original purchased price and the appraised value is subject to 50% capital gain.

Charitable donations of artworks of significant cultural property as determined by The Canadian Cultural Property Export Review Board are not subject to capital gains. However, charities receiving gifts of cultural property are subject to a penalty tax in certain circumstances if they dispose of the property within 10 years. The tax receipt is issued for the appraised fair market value.

Next: The Case of Edgar Heap of Birds

 Mon, Apr 4, 2011