A comparative cultural approach within fund raising theory : looking at British and American museums

Abstract

This text is a study of the cultural approach within fund raising theory in museums, looking specifically at museums within the United States and Great Britain. The definition of fund raising is established, as well as a definition of philanthropy, as one cannot exist without the other. A close study is made of the way in which museums are established according to each individual countries laws, and how these laws affect the practice of fund raising. Since the law defines how a potential donor can give money to a museum the tax implications of the Internal Revenue Service Code of America and the Inland Revenue of Great Britain are examined. Having defined the legal issues of fund raising and established how a donor can give money, the question 'why does someone donate?' is looked at with regard to each country. The individual means of conducting fund raising are different for both of the countries under question, and is intimately bound together with the evolution of the idea of a museum. Once the motives for donating have been established a close inspection of the methods of conducting fund raising, in terms of the general public, trusts, and government sources, is analysed for both America and Britain. Also, the question of what the practice of fund raising is developing towards is looked at for both countries - how have recent changes in law and societal shifts changed fund raising in museums? The final comparison of the overall methods of each country shows not only differences and similarities, but also how each system could potentially benefit from the other; how a reconciliation of the differences between the two systems could provide a greater understanding of the fundamental nature of museum fund raising.