There are ways around this. Art collectors have started building museums on their properties with limited, often onerous public access: "Wealthy collectors, of

There are ways around this. Art collectors have started building museums on their properties with limited, often onerous public access: "Wealthy collectors, of course, have long saved millions of dollars in federal taxes by donating art and money to museums and foundations. But what distinguishes Mr. Brant’s center and a growing number of private tax-exempt exhibition spaces like it is that their founders can deduct the full market value of any art, cash and stocks they donate, even when the museums are just a quick stroll from their living rooms." https://www.nytimes.com/2015/01/11/business/art-collectors-gain-tax-benefits-from-private-museums.html https://www.nytimes.com/2015/01/11/business/art-collectors-g...