I am not a tax preparation specialist. However, the key to the question is in the first line: If it is reasonable to expect that donated tangible personal property will be used for a purpose UNRELATED (my emphasis) to the purpose or function of the donee, the donee should check the “yes” box in Part IV.

The donated item clearly IS related to the purpose of the organization, so do not check the box and the rest is moot. Hope this helps.

Marc

American Conservation Consortium, Ltd.
     4 Rockville Road
     Broad Brook, CT 06016
     www.conservator.com
     860-386-6058

----- Original Message -----

From: [log in to unmask] href="mailto:[log in to unmask]">Gwenyth Haney

To: [log in to unmask] href="mailto:[log in to unmask]">[log in to unmask]

Sent: Wednesday, April 29, 2009 12:17 PM

Subject: [MUSEUM-L] Tax Deductions

"Note: If it is reasonable to expect that donated tangible personal property will be used for a purpose unrelated to the purpose or function of the donee, the donee should check the “yes” box in Part IV.

Thanks-
Gwen Haney

Community Collections Manager
Dayton History

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