1. Short title This Act may be cited as the Artist-Museum Partnership Act of 2017 . 2. Charitable contributions of certain items created by the taxpayer (a) In general Subsection (e) of section 170 of the Internal Revenue Code of 1986 (relating to certain contributions of ordinary income and capital gain property) is amended by adding at the end the following new paragraph: (8) Special rule for certain contributions of literary, musical, or artistic compositions (A) In general In the case of a qualified artistic charitable contribution— (i) the amount of such contribution shall be the fair market value of the property contributed (determined at the time of such contribution), and (ii) no reduction in the amount of such contribution shall be made under paragraph (1). (B) Qualified artistic charitable contribution For purposes of this paragraph, the term qualified artistic charitable contribution means a charitable contribution of any literary, musical, artistic, or scholarly composition, or similar property, or the copyright thereon (or both), but only if— (i) such property was created by the personal efforts of the taxpayer making such contribution no less than 18 months prior to such contribution, (ii) the taxpayer— (I) has received a qualified appraisal of the fair market value of such property in accordance with the regulations under this section, and (II) attaches to the taxpayer’s income tax return for the taxable year in which such contribution was made a copy of such appraisal, (iii) the donee is an organization described in subsection (b)(1)(A), (iv) the use of such property by the donee is related to the purpose or function constituting the basis for the donee’s exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described under subsection (c)), (v) the taxpayer receives from the donee a written statement representing that the donee’s use of the property will be in accordance with the provisions of clause (iv), and (vi) the written appraisal referred to in