"...what museum staff should tell potential donors who
     request an appraisal..."

     In addition to Andy's excellent answer, I tell donors
     that since they're going to get the tax write off, it
     is appropriate that they pay for the appraisal.  It is
     possible that they could deduct the cost of the
     appraisal, too, methinks.

     Most seem to understand that IRS doesn't trust the
     appraisal of the recipient of the gift.

     Chris Dill

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C. L. Dill, Museum Director
State Historical Society of North Dakota
612 East Boulevard
Bismarck  ND  58505-0830    USA
P: (701)328-2666
F: (701)328-3710
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Visit our Web site at: http://www.state.nd.us/hist/
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