Final answer:
The conditions to not recognize contributions of works of art, historical treasures, and similar assets include not having an authorized appraisal, contributions made to an unqualified organization, assets not being used for the intended purpose, and the donor not being a U.S. citizen.
Step-by-step explanation:
The conditions to not recognize contributions of works of art, historical treasures, and similar assets include the following:
If the assets are not appraised by an authorized appraiser.
If the contributions are made to a qualified organization.
If the assets are not used for the purpose related to the organization's mission.
If the donor is not a U.S. citizen.
To have the contributions recognized, it is important to ensure that the assets are appraised by an authorized appraiser, the contributions are made to a qualified organization, the assets are used for the intended purpose, and the donor is a U.S. citizen.