400,000 negatives is such a large donation that this should be professionally appraised. Even at $1 a negative, that's a value that the IRS is probably going to want valuation information on. The donor MUST pay for the appraisal, not the receiving institution btw. Mike Rhode ========================================================= 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).