Erin Thompson (J.D. 2010, Columbia) has published Note, The Relationship Between Tax Deductions and the Market for Unprovenanced Antiquities, 33 Colum. J.L. & Arts 241 (2010). Here is the Introduction:

This Note examines the relation between the market for unprovenanced antiquities and Congress' allowance of tax deductions for donations of in-kind gifts to nonprofit organizations. Part I lays out the current rules on charitable deductions. Part II surveys the antiquities market, arguing that the majority of unprovenanced antiquities sold in the American market during the last few decades were looted and illegally exported from their countries of origin in order to feed this market. Part III begins with a discussion of several cases of donated antiquities and then moves to a general suggestion that the current charitable deduction rules, at best, fail to reduce looting and, at worst, encourage the purchase of looted antiquities. The Note concludes with a proposal for conditioning the availability of a deduction on the presence of satisfactory provenance information and a discussion of the impact this reduction in the availability of deductions might have on the market for antiquities, scholarship and the fate of antiquities themselves.