Sara Conklin, ISA CAPP certified appraiser and registrar here.  I have done 
charitable donation appraisals not only for donors but museums.  It is not 
illegal for you to hire the appraiser if the appraiser is qualified and not 
a prohibited person.  Prohibited appraisers have direct or indirect ties to 
your museum or a relative of somebody tied to your museum.  Read the IRS 
regulations about appraisal, they are quite specific.

Under the recent Pension Protection Act the definition of a qualified 
appraiser given by the IRS has tightened considerably. It includes one who 
has been trained and tested in the product being appraised as well as in the 
standards of the appraisal industry (USPAP and ISA). Although this was 
conceived and birthed under the charitable contribution regulations, it is 
now being assumed for other Federal functions as well, including estate tax.

When the appraisal business arrangement is between the appraiser and the 
museum, the work product belongs to the museum.  It is your choice to share 
the appraisal with the donor or not.  The appraiser should be asked for 
their permission to share the document with a "third party" since we say in 
our documents that the client cannot copy the appraisal without previous 
permission.  Your museum's exposure here is that you
hired the appraiser and, if the value is faulty or their report doesn't meet 
the IRS requirements, just who will have to fix that?  The fix is usually in 
court with the museum being sued to help the tax payer make up for their 
"underpayment of taxes" since you got involved in the process.  My advice, 
give your donors the names of three appraisers or the website for the 
International Society of Appraisers (isa-appraisers.org)and let them get 
their own appraisal.  Failing that, have them find the appraiser, contract 
for their services and you pay the bill.  You may have less legal exposure 
that way.  I am not a lawyer and you should check all of this with your 
attorney. 

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