Sycophantic behavior tends to rule Seventh Art ceremonies.

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These NPEs must uncover evidence of infringement, rule out prior art and inequitable conduct, and interact at length with the patent office.

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The basic rule for donations of art and collectibles is this: If you've held the work for more than a year and the recipient charity uses it in a manner related to its tax-exempt purpose, you can deduct the work's fair market value, while not paying the usual 28% tax on the appreciation.

FORBES: Artful Deductions

The other important rule is that your deductions for all appreciated property (including art and stocks) can't exceed 30% of your income, although you may carry over unused deductions for five years.

FORBES: Artful Deductions

But while the city that embraced the rule-breaking Bauhaus movement may have found a new role as the unofficial art capital of Europe, it's nothing like Paris or New York: No one teeters around its cobblestone streets in high heels, no one asks what anyone else does for a living or how much they make doing it.

WSJ: Berlin, An Insider's Guide