National Heritage Resource Act of 1983

[AI summary unavailable — showing source text] National Heritage Resource Act of 1983 - Amends the Internal Revenue Code to allow creators of artistic properties an income tax deduction for the current fair market value of literary, musical, or artistic compositions which they contribute to charitable organizations. Requires: (1) that the artistic property be created by the taxpayer at least one year prior to the time of such contribution; (2) that the fair market value of such property be appraised within one year of the date of contribution; and (3) that the donee of such property show that the use of the property will be related to the charitable purpose or function of his organization. Denies a fair market value deduction for contributions of any letter, memorandum, or similar property produced by a Federal or State employee which arose out of the performance of such employee's official duties. Exempts such fair market value deduction from the application of the minimum tax.…