"...what museum staff should tell potential donors who request an appraisal..." In addition to Andy's excellent answer, I tell donors that since they're going to get the tax write off, it is appropriate that they pay for the appraisal. It is possible that they could deduct the cost of the appraisal, too, methinks. Most seem to understand that IRS doesn't trust the appraisal of the recipient of the gift. Chris Dill - - - - - - - - - - - - - - - - - - - - - - - - - C. L. Dill, Museum Director State Historical Society of North Dakota 612 East Boulevard Bismarck ND 58505-0830 USA P: (701)328-2666 F: (701)328-3710 E: [log in to unmask] Visit our Web site at: http://www.state.nd.us/hist/ - - - - - - - - - - - - - - - - - - - - - - - - -