According to IRS form 1771 "valuation of the donated property is the
responibility of the donor". And, "if the value of an item or group of
like items exceeds $5000, the donor must obtain a qualified appraisal and
submit an appraisial summary with the return claiming the deduction".
David Roepke
Ashland University Archives
Ashland, Ohio 44805
Phone 419-289-5433
email [log in to unmask]