Art and Law Workshop: Charitable Contributions | Tax Considerations for Artists and Collectors
March 12, 2026
About the Event:
During this event Center for Art Law was very pleased to be hearing from attorneys Karin Gross and Kimberly Tyson. With over 30 years of experience, Ms. Gross is an expert in the area of tax law and specializes in the area of tax aspects for charitable giving. She served in the Office of Legislative Counsel for the U.S. House of Representatives, drafting legislation on behalf of Members of Congress and committee and has worked at the IRS Office of Chief Council. Ms. Gross guided participants through important tax considerations for artists, collectors and art market participants. Tax attorney Kimberly Tyson discussed the intersection between art, law and AI through recent cases and legal decisions.
About the Speaker:
Karin Gross has spent over 30 years at the IRS Office of the Chief Counsel specializing in tax rules for charitable giving, including reporting (Form 8283), substantiation, and appraisal requirements.
While working at the IRS Office of Chief Counsel, Karin was responsible for written guidance on charitable contributions and helped establish litigating positions for the National Office, the Small Business and Self-Employed Division, and the Litigation and Advisory Division. She participated in formal review of the Treasury regulations on qualified appraisals for charitable contribution deductions.
Karin trained IRS revenue agents and attorneys nationwide on audit and litigation issues related to charitable contributions, and she was a trusted advisor to IRS Counsel litigators and revenue agents on handling abusive charitable contribution transactions. For many years, Karin was a regular speaker on behalf of the IRS on tax topics related to personal property donations, including donations of art, and real property donations, including donations of conservation easements and fee interests. She also guest lectured, on a regular basis, at several leading law schools.
In 2008, Karin’s role with the IRS led her to London, where she contributed her expertise to Her Majesty’s Revenue and Customs (HMRC).
Before joining the IRS Office of Chief Counsel, Karin served in the Office of Legislative Counsel for the U.S. House of Representatives, drafting legislation on behalf of Members of Congress and committees.
About the Speaker:
Kim has 25 years of experience practicing tax law, which began as a student-attorney in a federal tax clinic. Kim has been described as someone who makes the “impossible possible” because of her detailed approach, creative solutions, and strong work ethic.
Kim served for 2 years as a U.S. Tax Court law clerk and subsequently practiced law as an attorney in a multinational law firm, advising on employee benefits, tax, and corporate matters. In 2006, Kim joined the Internal Revenue Service (IRS) Office of Chief Counsel. There, she was promoted to Senior Counsel and Supervisory Attorney. While with the IRS Office of Chief Counsel, Kim was repeatedly recognized, both individually and as a team member, for making outstanding contributions. In 2022, Kim was named “Attorney of the Year” among all field
