The Indigenous Peoples’ Journal of Law, Culture & Resistance

American museums adorn their exhibitions with the cultural heritage belongings of Indigenous peoples from around the world. The collectors, not the belongings' originating communities, typically makes these donations and benefit from fair market charitable deductions. All the while contemporary Native American artists wish to share their experiences and stories, yet artists only receive a charitable deduction equivalent to their basis in creating the artworks when donating to museums. This Article demonstrates how potential modifications to the Internal Revenue Service's Art Advisory Panel may deter looters from desecrating archaeological sites and illustrates how passage of the Artist-Museum Partnership Act would inject contemporary Native American art into American museums.