This dissertation is written with an awareness of the necessity of art donations through the cases of private American collectors’ donation activities. In this study, the Museum of Modern Art (MoMA) was examined as an exemplary case of an active recipient of art donation. The United States is seen as a representative country where active art donations occur and one that consistently encourages art donation through cultural support policies. In particular, MoMA draws attention as one of the museums that receives significant numbers of donated artworks. In light of this situation, this study analyzes the history of charity and art donation, the status of art donation at MoMA, and the tax exemption policies that support art donations. From the beginning of the nation, the government of the United States has regarded higher social perceptions such as mutual support, shared lives, and the idea of being useful citizens as valuable national ideologies. This study shows that the American sharing culture and an exemplary distribution of wealth, which is a concept of charity, has been naturally connected to art donation by individual collectors, through the 20th and 21st centuries. In particular, strong and continuous cultural policies have contributed to the United States becoming the politically and economically strongest country despite involvement in two world wars. Through various cultural policies, the government encouraged art consumers and collectors, while museum policies also became a bridgehead for the creation of a golden age of a culturally powerful nation. In the research of MoMA as an successful example of a recipient of art donations in the United States, the most impressive thing is the perception of donation and charity. This includes the strong sense that wealthy people have of their responsibility to share the power of culture as well as the tax exemption policy that encourages art donation in support and promotion of charities with public significance, such as the tax code status 501(c)(3), that gives tax exemptions to donors. The reasons that the United States became the country with the highest level of donations in the world include mature social perceptions and systematic support policies by the government. The efforts of activating private donations and charity in the United States blossomed into the social roles of successful museums like MoMA. In 2014, the assets of MoMa was $ 1,648,664,000 (about 1,600,000,000,000 KRW) and the highest portion (11%) was from private donation. This fact implies many things. Because MoMA runs a variety of programs for strengthening digital systems and public familiarity to increase inflow of young people, the level of donation and charity should continue to increase. One particular feature of this study is research of the art donation process and the approval procedures in the United States at MoMA as a representative example. The regulations related to art donation is connected to museums and the Internal Revenue Service. The necessary documents for donation, including appraisal statements of artwork price and certificates of provenance, were researched. In this study, collection management policies and programs that activate art donation at MoMA are also researched. Through this process, it has been shown that recent collection trends at MoMA reflect pan-international and contemporary sensibilities which surpass genre, nationality, and race. When the circumstances of Korea, related to art donation, are considered, it can be seen that there is an insufficient base of institutional art donation systems, social perceptions, refinements of collectors, and management of museums. Therefore, this study can be an example of the basis for seeking a fundamental alternative. Furthermore, one of the purposes of this study is to consider the idea that the importance of private collectors’ social significance is as important as donation culture. This is so, because efforts to create a culture of donation and to promote individual collectors are directly connected to fostering a qualitative environment of healthy life which is based on the consumption of culture. Therefore, it is hoped that this case study about MoMA will engender positive synergistic effects of nurturing Korean fine arts and diffusing art appreciation culture. It is also hoped that this effect will continue in institutional support by the Korean government, social consensus, and a foundation of sustainable practical cultural promotion. ，韩语论文，韩语论文范文 |
