Todd,
For my two cents...
Not only, as previously noted, should we not provide a value, there really
is no way to do so in any general way. The value of the images is in their
history, utility, and future use. As of right now, in negative form, they
have no value at all, unless the negatives are from an artist who commands
value in the market. In that case, they could be appraised. Unfortunately,
potential historical or sentimental value rarely adds any value to
something that would normally be thrown into the trash by a family that
does not care to deal with the issue.
Good luck.
Mark Janzen
Registrar/Collections Manager
Edwin A. Ulrich Museum of Art
Martin H. Bush Outdoor Sculpture Collection
Wichita State University
(316)978-5850
Todd Bothel
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Value of Negative Donation
12/03/2005 01:37
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I thought someone might be able to provide an answer for the following
question. A donor is looking to donate ~400,000 negatives (a mix of local
historical events, buildings, celebrities, presidents, etc) and is trying
to determine a value for IRS purposes. Does anyone have a way to calculate
the value? Per negative strip? Per image? 10 negatives = ?
Any help is greatly appreciated.
Thanks.
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