Generally speaking, "arm's length" is best. The longer the arm
the better.


According to Bill Lazenby:
>
> Hi folks, I have a legal question that I hope someone will be able to answer.
>
> We all know that the IRS does not allow museums to appraise collections
> which they purchase or receive as a donation, but can a museum pay for a
> professional appraisal of materials that are then donated or purchased and
> for which the owner then takes a deduction?
>
> Any insight appreciated.
>
> Thanks,
>
> Bill
>
>
> ***************************************************************************
> Bill Lazenby                                    Tel:    708-260-8187
> Director of Museum Operations                   Fax:    708-260-9298
> The First Division Museum at Cantigny           E-Mail: [log in to unmask]
> 1 South 151 Winfield Road           http://www.xnet.com:80~cantigny/fdm.htm
> Wheaton, IL  60187-6097
> USA
> ***************************************************************************
>