Hello, Folks -- In light of the recent thread about tax deductions allowable for donated space, I thought I'd put in my $.02, FWIW. When I clerked in a law library during grad school, one of the rules that the librarian pounded into my feeble little brain was <Old law is bad law> and tax law is one of the most volatile areas of the law. I'm not saying that the citations Andy Finch mentioned in an earlier post are wrong. However, given the dates of the publications, 1991 and 1994, I'd suggest doing some research to substantiate the information. I think anyone's best bet for getting information on the tax law re:donations is to talk with a tax attorney. They will have access to all the latest findings and interpretations of the law. The legal fees you'll have to pay are probably less than any penalties the IRS might levy if you don't have the right info. BTW, on a completely different note...Try doing a search on your favorite search engine for <Sara Crewe>. You might be interested in what turns up. Or maybe not. Gregg Jackson Librarian The Children's Museum of Indianapolis "Where children grow up...and adults don't have to!" ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ email: [log in to unmask] TCM-I Web Site: http://www.childrensmuseum.org ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ "And Mario's slowing on the backstretch..." -- Tom Carnegie (on any number of occasions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~