In response to Janice Klein's response to Harry's response...

The IRS Form 8283 is not really the "receipt," although it can perhaps be
used that way.  It is the IRS form that the donor is required to fill out
when gifts in-kind (including objects for collections, securities, gifts
of real property, etc.) fall within certain criteria.  The "receipt" is
exactly that, a formal confirmation from the organization that it has in
fact received ownership of the item(s) along with sufficient identifying
info and the date.  Many gifts may require an appraisal as well.  Some
organizations provide both a receipt and a partially completed form 8283
to their donors (there is one section that requires confirmation by an
authorized representative), others provide only the receipt.

There are actually a number of twists and turns to how this is all
handled depending on what the item is, what its worth, etc.  The best way
to work through this is to call your local/regional IRS office (they're
so responsive, you know), and order Publications 561 ("Determining the
Value of Donated Property") and 526 ("Charitable Contributions"), and
also Forms 8282 ("Donee Information Return") and 8283 (Noncash Charitable
Contributions").  These items are also probably available over the web,
though I have not accessed them that way yet.

Good luck with your gifts everyone!

--
Richard M. Chute
Director of Development                 (909) 625-8767, x222
Rancho Santa Ana Botanic Garden         Fax:  (909) 626-7670
1500 N. College Avenue                  [log in to unmask]
Claremont, CA  91711-3157       http://www.cgs.edu/inst/rsa/