60 day limit on Appraisals

Hello.  Does anyone have information on the 60 day limit for appraisals on contributions to museums?  I don't think I have ever heard of this but for the second time in a month someone has told us that their accountant said the appraisal must take place within 60 days of the gift.

I thank you in advance.

Gail Kana Anderson
Assistant Director
Fred Jones Jr. Museum of Art
The University of Oklahoma

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