[uxp100]

> you'd be better off just selling the asset instead of donating it for a fractional tax saving.

The idea of this scheme (which may be exaggerated on the internet) is that you cannot sell the asset.

This is a painting by the cousin of someone who went to the same barbershop as de Kooning. There is zero market. There are approximately zero buyers. There is some story to be constructed that plausibly justifies some "historical value." There is presumably some decorative value.