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Money isn’t the only reason. First of all, your collection needs to be coherent so that your exhibitions can make sense; an exhibition with the title “art that we really like” is a bit weird. Perhaps a better reason for having an official written rule is that it makes it easier to deal with prospective donors. You don’t want to be in the position of having to tell someone that you don’t want to take their stuff because you don’t like it or because it’s ugly; you need to be able to say that you’re very sorry, but you can’t take it if it doesn’t fit your mission statement.