Canadian art donors and museums are complaining that a board set up to value gifts for tax purposes has been capricious. “In 2000-2001 the review board considered 926 applications related to donations to public institutions; in 2005-2006 that number had dropped to 748. Donors say that the government wants it both ways: slashing funds for cultural institutions, urging them to go to the private sector – and then throwing obstacles in the way of potential donors.”