To Qualify as a Collection, a Donated or Purchased Item

To qualify as a collection, a donated or purchased item must meet all of the following conditions except:

A) Held for public exhibition, education or research to further public service
B) Protected, kept unencumbered, cared for and preserved
C) Subject to an organizational policy that requires th90e proceeds from sales of collection items to be used to acquire other collectibles
D) All of the above conditions must be met