> We were recently given a donation of a broken fax machine for > our "take apart table" and the donor wanted a tax letter for > $50. Just a reminder that a receipt for a gift of property should simply describe the property; it should not give a dollar value. According to the IRS, a dollar value furnished by a museum, while not illegal for small gifts, would raise their suspicion. Donors should be disabused of the notion that a museum valuation carries any credit with the IRS. Andy Finch [log in to unmask] AAM Government Affairs