Hi Elizabeth This is probably going to get many different responses, but here's one from our donations and planned giving officer ... (also a tax & estate lawyer!). "Depends on the method of shipment. If the shipper is considered an agent of the sender (FedEx, UPS, etc. ... i.e. the sender can recall the shipment at any time prior to delivery...) the deduction is taken in the year it arrives. If the shipper is an agent of receiving party (USPS ... i.e. can't recall shipment once shipper has taken possession) the deduction is be taken in the year it was handed to the shipper and your paperwork should reflect that date." Randy Heise Information Technology Manager The High Desert Museum -----Original Message----- From: Elizabeth Peters [mailto:[log in to unmask]] Sent: Friday, March 26, 2004 7:32 AM To: [log in to unmask] Subject: donor tax deduction Hello, I'm new to the museum profession and need some advice on a donor wanting to take a tax deduction for an object that arrived in January 2004 but had been accessioned in December 2003. My museum accessioned a sculpture from a donor in Colorado in the beginning of December 2003. The donor did not have the object shipped until December 28th. The object arrived the first week of January. I didn't think there would be a problem because the object left the donor's care before the end of the year. The object was appraised in November but the curator did not sign the appraisal until we received the object in January. Likewise, I did not send a deed of gift form until we had the object. The donor and his accountant are concerned that the IRS will not allow him to take the deduction for last year because the 8283 in dated in January. Any suggestions???? I appreciate any advice or suggestions you can offer. Thank you, Liz Peters Collections Manager Lakeview Museum of Arts & Sciences Peoria, IL _________________________________________________________________ Find a broadband plan that fits. Great local deals on high-speed Internet access. https://broadband.msn.com/?pgmarket=en-us/go/onm00200360ave/direct/01/ ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes). ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).