> We were recently given a donation of a broken fax machine for
> our "take apart table" and the donor wanted a tax letter for
> $50.

Just a reminder that a receipt for a gift of property should simply
describe the property; it should not give a dollar value.  According to
the IRS, a dollar value furnished by a museum, while not illegal for
small gifts, would raise their suspicion.  Donors should be disabused of
the notion that a museum valuation carries any credit with the IRS.

Andy Finch
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AAM Government Affairs