There is huge potential for conflict of interest with museum staff providing appraisals.  One is the potential appearance of purchasing a tax deduction in exchange for monetary donations if the object donor ever was a cash donor as well.  How suspicious would it be if you valued a bullet at $5000 and the donor took that as a tax deduction and subsequently donated cash to your museum.  The appearance of tax deductions for sale is strong.  Even if the donor did not subsequently donate cash if they paid you for this service there would be a conflict of interest in accepting money, even if it went into a museum account, for an object that you have an interest in acquiring.  If you did not charge for this appraisal service would you be competing with local appraisers?  Are you really in the business of appraising, not "museuming"?  Is being a free appraiser for the public in your job description?

I think that you would be opening a very large can of worms.  We insist on independent appraisals and refuse to participate at any part of hte process.  We don't even recommed someone to do the work - I recommend the yellow pages to find an appraiser.

Dr. Elizabeth A. Moore, Collections Curator
Virginia Museum of Natural History
1001 Douglas Avenue
Martinsville, VA  24112
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    -----Original Message-----
    From: wphayes <[log in to unmask]>
    Newsgroups: bit.listserv.museum-l
    To: [log in to unmask] <[log in to unmask]>
    Date: Wednesday, March 10, 1999 4:37 PM
    Subject: Appraisals and ethics question...
    
    
    
    Recently, Museum administrators have challenged my assertions that it is unethical for me to provide appraisals to potential donors who want a charitable gift tax deduction. I am somewhat aware of the conflicts of interest this poses, but have been unable to develop, in layman's terms, an argument against providing appraisal services in donation scenarios. I even thought it might be illegal, but apparently IRS rule changes from the early 1990s allow museums to determine "fair market value". We are a military history museum and if we offer one appraisal, it is assured our actions will spawn ten more similar requests. Likewise, I would not consider myself an expert in militaria collectibles. My research time would be reduced significantly by these type of activities. What are some of the arguments against providing appraisals and can anyone recommend published resources enumerating them? Thanks in advance. You may respond off-list.
     
    W. Parker Hayes Jr.
    Curator & Director of Operations
    Airmen Memorial Museum