One would be well advised never to reveal to the donor the value you
assigned to an object in writting...under any conditions. One can suggest a
list of good appraisers the donor might wish to consider qualified (no
saying the IRS will).
One can explain to the donor why the IRS takes a dim view of the museum
getting involved in the assigning of value...as I remember some art museums
several years ago did some shady stuff. One can if the donor is
particularily pig headed read the bit the appraiser writes on how he/she
arrived at the value, but one should never put in writting a value.
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