It is my understanding that a gift has to be received in the year that
the deducation is taken by the donor.  Which means that you must have the
donation by Dec. 31st to be counted for this year, and the appraisal must
also be signed by that date to be vaild.

On Thu, 16 Nov 1995 [log in to unmask] wrote:

> As is to be expected at this time of year, several donors are approaching our
> Museum with potential gifts, eager to see them reflected in the 1995 tax year.
> Am I correct to tell them that it is the date they sign the Deed of Gift form,
> rather than the date the object(s) in question physically arrive on the Museum
> premises, that determines the year in which the tax deduction may be taken? If
> the gifts arrive after Jan 1, 1996, may they still be '95 gifts, if the deed
> was signed over on or before Dec 31, 1995?   Thanks for your experienced
> input.   -S.
>
>    ============================================================
>    Stephen B. Ringle, Registrar             [log in to unmask]
>    University of Maine Museum of Art
>    5712 Carnegie Hall, Room 109              vox: 207-581-3257
>    Orono, Maine   04469-5712                 fax: 207-581-3083
>    ============================================================
>

David Roepke
Ashland University Archives
Ashland, Ohio 44805
Phone 419-289-5433
email [log in to unmask]