b'Unrelated Use Related UseChoices for CAF America treatment of the1)Sell the art and grant the proceeds. 1)CAF America loans the donation 2)Grant the art directly to the charityart to the charity for a with no loan agreement. Art leavesperiod of three years CAF Americas ownership. to meet the related use requirement.CAF Americas Answer to the question Does theYes Noorganization intend to use the property for an unrelated use? in Part IV of Donors Form 8283Implied deduction allowed Cost Basis Appraised ValueBeneficiary must be deemed Equivalent to a USYes Yes501(c)(3) public charity?Charity can display the work Immediately ImmediatelyCAF America may sell the work and grant theYes After three (3) yearsproceedsA Recent CAF America LoanCAF America is currently loaningA Portrait of Miss Elizabeth Adney by Thomas Gainsborough to the Dorset County Museum in Dorchester, England. This painting came to us through an estate gift, and our loan reunited it with a paired portrait of the subjects husband, Mr. Adney, painted at the same time during Englands Regency period.PAGE8|Donating Complex Assetswww.cafamerica.org| PAGE9'