I'm actually asking from the standpoint of being in a position to influence the hosting of such an event. In the US artists don't get much love from the IRS regarding art donations, as only material and travel expenses may be deducted, nowhere near the market value. Would selling artists (i.e. you, what is your personal opinion) be willing to accept 5 - 10% higher take then the going gallery rate for a charity showing?
Is there any way to have this take be considered a cash donation to the charity? This seems to be done through a third party with real estate
If an artist at the charity showing sells mostly through a particular gallery, would it be reasonable for the charity to approach the gallery for underwriting ("See more of artist X's work at Y Gallery")?