On Thu, 17 Nov 1994 16:45:12 -0800,
Barbara Winter  <[log in to unmask]> wrote:
 
>Many types of objects found in museum collections are routinely evaluated as
>part of a variety of curatorial functions.  Objects are purchased for
>acquisition.  They are evaluated for donor's tax and charitable donation
>receipts.  Loans for exhibition are evaluated for insurance purposes. . .
<stuff deleted> . . .
>What policies concerning the evaluation of archaeological materials are in
>place in your institution?  your professional association?  your First Nation?
>
>I would be very interested in receiving comments on these issues, or
>starting another thread.  Please reply either to me directly or to the list.
>
>Thank you in advance!
>Barbara J. Winter
>Curator, Museum of Archaeology and Ethnology
>email:  [log in to unmask]
 
Barbara, In the US, the 1969 Tax Reform Act altered the role non-profits
such as museums, libraries, etc. play providing evaluations: If the donor
were to claim a charitable deduction, a third party must provide the
appraisal. Today, via the 1989 Tax Reform Act, the donee organization is
back "in the loop" reporting the donation--but not making or passing
judgement on the outside appraisal. This of course has led to some rather
"awkward" circumstances when the appraisal is out of line with current
market knowledge that the organization maintains for, for instance,
insurance or loan purposes . . .  Best,  Jim