If the market value of the art grows, so could the Fritzes' deduction for each added 10% they give.
FORBES: Artful Deductions
2.
This tactic has several advantages: The Fritzes can continue to enjoy the paintings in their sitting room, at least part of the year, for a decade.
FORBES: Artful Deductions
3.
Shortly thereafter, the Fritzes signed a deal with Jackson Hole's National Museum of Wildlife Art to donate the paintings to the museum in installments of 10% a year.