Wisconsin Code § 25.78

Artistic endowment fund
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There is established a
separate nonlapsible trust fund designated as the artistic endowment fund, to consist of all of the following:
(1) All gifts, grants, bequests, or other contributions made to
the artistic endowment fund.
(2) All gifts, grants, bequests, or other contributions made to
the Wisconsin Artistic Endowment Foundation and described
under s. 247.05 (2) (f).

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