Thanks to everyone who wrote, it is a great help! >>> Lisa Shockley <[log in to unmask]> 5/30/2008 9:09 AM >>> http://www.irs.gov/publications/p561/ar02.html#d0e1535 Debra, Here is a place to start, the IRS website. You might also call the IRS office closest to you, which may actually be here in Kansas City. In my *previous life,* I did appraisals for musical instruments and had many conversations with IRS, donors and museums/universities. To sum up, the conflict is not just in the museum/gift receipient performing the appraisal, but anyone HIRED by the eventual recipient of the donation. This would include the museum paying for a professional appraiser. One other thing to note, is that the appraisal has to occur within two months of the donation. If the museum is in possession of the property, it CAN aid in the appraisal in making the items easily available for the appraiser to view, photograph and closely examine, as well as providing any information that you might have regarding the items. I.e., an artifact is on long-term loan to a museum and the lender wants to donate it. The appraiser can visit the institution and do the appraisal/examination with the assistance of museum staff. The entity that is taking the tax deduction is responsible for all expenses incurred in the donation and that includes the appraisal. I hope this is helpful, I know the IRS publications can be a bit windy to work through, but maybe this could actually work in your favor. Plunk a copy of Publication 561 in front of them and tell them to start reading, I think it is around page 15 or 16. Sincerely, Lisa Lisa Shockley, Curatorial Specialist, 3-D Collections Union Station/Kansas City Museum 30 W. Pershing Road Kansas City, MO 64108 816-460-2055 "Where there is Peace; there is Culture; Where there is Culture; there is Peace." Nicholas Roerich (1874-1947) From:Museum discussion list [mailto:[log in to unmask]] On Behalf Of Debra Loguda-Summers Sent: Friday, May 30, 2008 7:46 AM To: [log in to unmask] Subject: Re: Question regarding appraisals and Museum Thanks so much for all of you who wrote. I do need one other thing :) where can I find this in writing (if you have been in the possible before you would understand why I need hard proof.) Debra >>> Gretchen Stelzel <[log in to unmask]> 5/29/2008 9:15 PM >>> You are 100% in the right. Staff members of a museum should never be directly involved in the appraisal of objects, meaning appraising the objects themselves or paying for the appraisals. I'm not quite sure which musuem you work for but U.S. museums are actually prohibited by IRS regulation from appraising donated objects or in arranging appraisals of gifts for which donors receive income tax benefits. This is not only to protect the museums but also to protect the donor from be investigated in cases of over-evaluations. You should make it clear to your co-worders that the staff of your museums should stay objective in the case of appraisal, this means not paying for them. The only role museum staff should play is to provide recommendations on appraisers. ----- Original Message ----- From: Debra Loguda-Summers <[log in to unmask]> Date: Thursday, May 29, 2008 9:02 pm Subject: [MUSEUM-L] Question regarding appraisals and Museum To: [log in to unmask] > Hello, > > I have a question regarding Museums and appraisals. > > I know were are not to give appraisals on donations but, I am having > trouble convincing some of the staff that we should not be paying for > a donors appraisal and then letting the donor write the amount off on > their taxes. Am I wrong in thinking this??? > > I am stuck between a rock and a hard place at the moment because a > staff member told the donor we would have the items appraised and let > them know. It isn't the first time it has happened and I need hard > facts to back up my thoughts that this is wrong. HELP > > You can contact me off line [log in to unmask] > > ========================================================= > Important Subscriber Information: > > The Museum-L FAQ file is located at . 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). ========================================================= 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). ========================================================= 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).