Cultural Heritage Preservation and Access Act of 1980

[AI summary unavailable — showing source text] Cultural Heritage Preservation and Access Act of 1980 - Amends the Internal Revenue Code to allow an income tax deduction for a percentage of the fair market value of a literary, musical, or artistic composition created by the personal efforts of the taxpayer and contributed to a charitable organization or to a governmental unit. Establishes tables for determining the appropriate percentage of fair market value for any particular individual. Disallows a deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties. Requires, as a condition of eligibility for a fair market value deduction, a statement by the donee of such property that the property has artistic, musical, or literary value, and that the donee will use the property in a manner consistent with the purpose of its organization.…