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Decodova Museum loans art to its corporate members.

https://decordova.org/join-give/corporate-membership

They rotate the art through the year. Its DeCordova so the quality is highly variable, but its kind or decent. The artists don't get a lot out of it, membership and publicity...

https://decordova.org/join-give/corporate-art-loan

The Seattle Art Museum does this. There's an attached/affiliated gallery that sells art, and also provides rentals, as long as you're also a member of SAM. It's 10% of the price to rent for 3 months, renewable once, and if you decide to purchase, half the rental amount goes towards the purchase price. I used it quite a bit when I first began collecting art.

I read Liz Phair's book earlier this year, and Oberlin does (or perhaps did) do that for students, for something like 20 bucks a year in the 80s for UNDERGRADUATE STUDENTS, crazy.